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25.1.2016   

EN

Official Journal of the European Union

C 27/19

Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 13 November 2015 — Commissioners for Her Majesty's Revenue and Customs v British Film Institute

(Case C-592/15)

(2016/C 027/23)

Language of the case: English

Referring court

Court of Appeal (England & Wales) (Civil Division)

Parties to the main proceedings

Applicant: Commissioners for Her Majesty's Revenue and Customs

Defendant: British Film Institute

Questions referred

i.

Are the terms of Article 13A(1)(n) of the Sixth Directive (1), in particular the words ‘certain cultural services’, sufficiently clear and precise such that Article 13A(1)(n) is of direct effect so as to exempt the supply of those cultural services by bodies governed by public law or other recognised cultural bodies, such as the supplies made by the Respondent in the present case, in the absence of any domestic implementing legislation?

ii.

Do the terms of Article 13A(1)(n) of the Sixth Directive, in particular the words ‘certain cultural services’, permit Member States any discretion in their application by means of implementing legislation and, if so, what discretion?

iii.

Do the same conclusions as above apply to Article 132(1)(n) of the Principal VAT Directive (2)?

(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.

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

OJ L 347, p. 1.