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Document 62016CJ0305
Case C-305/16
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Third Chamber) of 14 December 2017. Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons. Case C-305/16.
- ECLI identifier
- ECLI:EU:C:2017:970
- Judge-Rapporteur
- Vilaras
- Type of procedure
- Reference for a preliminary ruling,Reference for a preliminary ruling - inadmissible,Reference for a preliminary ruling - decision unnecessary
- Complementary documents:
12/02/2018
- Title
- Judgment of the Court (Third Chamber) of 14 December 2017. Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons. Case C-305/16.
- ECLI identifier
- ECLI:EU:C:2017:970
- Judge-Rapporteur
- Vilaras
- Type of procedure
- Reference for a preliminary ruling,Reference for a preliminary ruling - inadmissible,Reference for a preliminary ruling - decision unnecessary
14/12/2017
PROCEEDINGS
- Title
- Opinion of Advocate General Bobek delivered on 7 September 2017. Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons. Case C-305/16.
- ECLI identifier
- ECLI:EU:C:2017:651
- Advocate General
- Bobek
07/09/2017
CASE BROUGHT
- Title
- Case C-305/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 30 May 2016 — Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs
25/07/2016