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Document 62017CN0153
Case C-153/17: Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 27 March 2017 — Commissioners for Her Majesty’s Revenue and Customs v Volkswagen Financial Services (UK) Ltd
Case C-153/17: Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 27 March 2017 — Commissioners for Her Majesty’s Revenue and Customs v Volkswagen Financial Services (UK) Ltd
Case C-153/17: Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 27 March 2017 — Commissioners for Her Majesty’s Revenue and Customs v Volkswagen Financial Services (UK) Ltd
OJ C 178, 6.6.2017, p. 10–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.6.2017 |
EN |
Official Journal of the European Union |
C 178/10 |
Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 27 March 2017 — Commissioners for Her Majesty’s Revenue and Customs v Volkswagen Financial Services (UK) Ltd
(Case C-153/17)
(2017/C 178/11)
Language of the case: English
Referring court
Supreme Court of the United Kingdom
Parties to the main proceedings
Applicant: Commissioners for Her Majesty’s Revenue and Customs
Defendant: Volkswagen Financial Services (UK) Ltd
Questions referred
1. |
Where general overhead costs attributed to hire purchase transactions (which consist of exempt supplies of finance and taxable supplies of cars), have been incorporated only into the price of the taxable person’s exempt supplies of finance, does the taxable person have a right to deduct any of the input tax on those costs? |
2. |
What is the proper interpretation of paragraph 31 of Case C-93/98, Midland Bank, and specifically the statement that overhead costs ‘are part of the taxable person’s general costs and are, as such, components of the price of an undertaking’s products’? In particular:
|
3. |
Does the fact that the overhead costs have been actually used, at least to some extent, in making taxable supplies of cars,
|
4. |
Can it be legitimate in principle to ignore the taxable supplies of cars (or their value) for the purposes of arriving at a special method under Article 173(2)(c) of the Directive? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).