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26.1.2013   

EN

Official Journal of the European Union

C 26/25

Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 5 November 2012 — Dixons Retail Plc v Commissioners for Her Majesty's Revenue and Customs

(Case C-494/12)

2013/C 26/48

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Dixons Retail Plc

Defendant: Commissioners for Her Majesty's Revenue and Customs

Questions referred

1.

Is Article 14.1 of Council Directive of 28 November 2006 (2006/112/EU (1)) to be interpreted as applying when the physical transfer of goods is obtained by fraud in that the payment provided by the transferee is by means of a card which the transferee knows he has no authority to use?

2.

When the physical transfer of goods is obtained by fraudulent use of a card, is there a ‘transfer of the right to dispose of tangible property as owner’ within Article 14.1?

3.

Is Article 73 to be interpreted as applying when payment is obtained by the transferor of goods under an agreement with a third party to make such payment in respect of a card transactions notwithstanding that the transferee of the goods knows that he has no authority to use the card?

4.

When payment is made by a third party pursuant to an agreement between the transferor of the goods an the third party as a consequence of the presentation to the transferor of a card which the transferee of the goods has no authority to use is the payment obtained from the third party ‘in return for the supply’ within Article 73?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1