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21.3.2016   

EN

Official Journal of the European Union

C 106/27

Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 25 January 2016 — Compass Contract Services Limited v Commissioners for Her Majesty’s Revenue & Customs

(Case C-38/16)

(2016/C 106/29)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Compass Contract Services Limited

Defendant: Commissioners for Her Majesty’s Revenue & Customs

Questions referred

1.

Does the UK’s different treatment of output tax Fleming claims (which could be made for periods ending before 4 December 1996) and input tax Fleming claims (which could be made for periods ending before 1 May 1997 — i.e. later than output tax Fleming claims) result in:

a)

a breach of the EU law principle of equal treatment; and/or

b)

a breach of the EU law principle of fiscal neutrality; and/or

c)

a breach of the EU law principle of effectiveness; and/or

d)

a breach of any other relevant EU law principle?

2.

If the answer to any of Question 1(a) to 1(d) is affirmative, how should output tax Fleming claims relating to the period from 4 December 1996 to 30 April 1997 be treated?