3.3.2012 |
EN |
Official Journal of the European Union |
C 65/6 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 19 December 2011 — Her Majesty's Commissioners of Revenue and Customs v Paul Newey t/a Ocean Finance
(Case C-653/11)
2012/C 65/13
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicant: Her Majesty's Commissioners of Revenue and Customs
Defendant: Paul Newey t/a Ocean Finance
Questions referred
1. |
In circumstances such as those in the present case, what weight should a national court give to contracts in determining the question of which person made a supply of services for the purposes of VAT? In particular, is the contractual position decisive in determining the VAT supply position? |
2. |
In circumstances such as those in the present case, if the contractual position is not decisive, in what circumstances should a national court depart from the contractual position? |
3. |
In circumstances such as those in the present case, in particular, to what extent is it relevant:
|
4. |
In circumstances such as those in the present case, should the national court depart from the contractual analysis? |
5. |
If the answer to question 4 is ‘no’, is the tax result of arrangements such as those in this case a tax advantage the grant of which would be contrary to the purpose of the Sixth Directive (1) within the meaning of paragraphs 74 to 86 of the Judgment in Case C-255/02 Halifax Plc and others v CCE? |
6. |
If the answer to question 5 is yes, how should arrangements such as those in the present case be recharacterised? |
(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