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19.6.2017   

EN

Official Journal of the European Union

C 195/14

Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 27 March 2017 — SIA ‘E LATS’

(Case C-154/17)

(2017/C 195/18)

Language of the case: Latvian

Referring court

Augstākā tiesa

Parties to the main proceedings

Appellant: SIA ‘E LATS’

Respondent: Valsts ieņēmumu dienests

Questions referred

1.

Must Article 311(1)(1) of Council Directive 2006/112/EC (1) on the common system of value added tax be interpreted as meaning that used articles, acquired by a trader, that contain precious metals or precious stones (as in the present case) and are resold principally in order for those precious metals or precious stones to be extracted, may be regarded as second-hand goods?

2.

If the answer to question 1 is in the affirmative, is it relevant, for the purpose of limiting the application of the special arrangements, that the trader knows that the subsequent buyer intends to extract the precious metals or precious stones present in the used articles, or are the objective characteristics of the transaction (the quantity of goods, legal status of the counterparty to the transaction, etc.) relevant?

(1)  OJ 2006 L 347, p. 1.