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21.3.2009   

EN

Official Journal of the European Union

C 69/23

Action brought on 29 December 2008 — Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland

(Case C-582/08)

(2009/C 69/41)

Language of the case: English

Parties

Applicant: Commission of the European Communities (represented by: R. Lyal, M. Afonso, Agents)

Defendant: United Kingdom of Great Britain and Northern Ireland

The applicant claims that the Court should:

—

declare that by denying recovery of input tax in respect of certain transactions carried out by taxable persons not established in the territory of the European Community, the United Kingdom has failed to comply with its obligations under Articles 169, 170 and 171 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax and with Article 2(1) of the Thirteenth VAT Directive 86/560/EEC (2) of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory;

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order United Kingdom of Great Britain and Northern Ireland to pay the costs.

Pleas in law and main arguments

The Commission submits that Article 2(1) of the Thirteenth VAT Directive cannot be interpreted as excluding the refund of VAT charged on goods or services used for the purposes of the insurance and financial transactions mentioned in Article 17(3)(c) of the Sixth VAT directive (3). The Commission therefore takes the view that the United Kingdom legislation, in so far as it denies the right to a refund of that VAT to taxable persons not established in the territory of the European Community, is in breach of Community law.

(1)  OJ L 347, p. 1.

(2)  OJ L 326, p. 40.

(3)  OJ L 145, p. 1. Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.