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16.7.2011   

EN

Official Journal of the European Union

C 211/16

Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni) (United Kingdom) made on 13 May 2011 — Her Majesty's Commissioners of Revenue and Customs v Able UK Ltd

(Case C-225/11)

2011/C 211/31

Language of the case: English

Referring court

Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni)

Parties to the main proceedings

Applicant: Her Majesty's Commissioners of Revenue and Customs

Defendant: Able UK Ltd

Question referred

1.

Is Article 151(1)(c) of the Principal VAT Directive (1) to be interpreted as exempting a supply in the UK of services of dismantling obsolete US Navy ships for the US Department of Transportation Maritime Administration in either or both of the following circumstances:

(a)

where that supply was not made to a part of the armed forces of a NATO member taking part in the common defence effort or to civilian staff accompanying them;

(b)

where that supply was not made to a part of the armed forces of a NATO member stationed in or visiting the United Kingdom or to civilian staff accompanying such forces?

(1)  Council Directive 2006/112/EC. OJ L 347, p. 1