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SVInfo
- Referral date: 07-09-2015
- Show case reference
- Opinion date: 22-09-2016
- Ruling date: 18-01-2017
- AG: Bot
References in this case
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3.11.2015 |
EN |
Official Journal of the European Union |
C 363/25 |
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
(Case C-471/15)
(2015/C 363/32)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Sjelle Autogenbrug I/S
Defendant: Skatteministeriet
Question referred
In the circumstances of the present case, can parts from end-of-life vehicles which a VAT-registered vehicle reuse undertaking removes from a vehicle with a view to resale as spare parts be regarded as second-hand goods as referred to in Article 311(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (VAT Directive)?
(1) OJ 2006 L 347, p. 1.