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29.1.2011   

EN

Official Journal of the European Union

C 30/18

Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 8 November 2010 — Lebara Ltd v The Commissioners for Her Majesty's Revenue & Customs

(Case C-520/10)

()

2011/C 30/29

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Lebara Ltd

Defendant: The Commissioners for Her Majesty's Revenue & Customs

Questions referred

1.

Where a taxable person (‘Trader A’) sells phone cards representing the right to receive telecommunications services from that person, is Article 2(1) of the Sixth VAT Directive (1) to be interpreted so as to mean that Trader A makes two supplies for VAT purposes: one at the time of the initial sale of the phone card by Trader A to another taxable person (‘Trader B’) and one at the time of its redemption (i.e. its use by a person — ‘the End User’ — to make telephone calls)?

2.

If so, how (consistently with EU VAT legislation) is VAT to be applied through the chain of supply where Trader A sells the phone card to Trader B, Trader B resells the phone card in Member State B and it is eventually purchased by the End User in Member State B, and the End User then uses the phone card to make telephone calls?

(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

OJ L 145, p. 1