21.1.2019 |
EN |
Official Journal of the European Union |
C 25/29 |
Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 November 2018 — Healthspan Limited v Commissioners for Her Majesty's Revenue and Customs
(Case C-703/18)
(2019/C 25/37)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicant: Healthspan Limited
Defendant: Commissioners for Her Majesty's Revenue and Customs
Questions referred
1. |
Where the customer contracts (a) with the supplier to purchase the goods, and (b) with a third party delivery company (‘the delivery company’) for dispatch and delivery, are the goods deemed to be supplied from the place where they are located at the time dispatch or transport of the goods to the customer begins, so that Article 32 (1) (and not Article 33) always applies? |
2. |
If the answer to Question 1 is no, are goods transported ‘by or on behalf of the supplier’ where the customer contracts with the delivery company and one of the following applies, and if so, which one(s):
|
3. |
If the answer to question 2 is no, does the delivery company act on behalf of the supplier if more than one of the above points are satisfied? If so, which factors must be taken into account and what weight is to be given to each factor? |
4. |
If the answer to either Question 2 or Question 3 is yes, does the delivery company act on behalf of the supplier where the supplier intervenes directly or indirectly in the transport or dispatch of the goods, as will be the case from 2021 under Directive 2017/2455 (2)? In other words, do the changes introduced by that Directive simply express in clearer language the meaning of Article 33 in its current form? |
(1) Article 32 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).
(2) Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ 2017, L 348, p. 7).