# C_2008008EN.01000901.xml

| 12.1.2008 | EN | Official Journal of the European Union | C 8/9 |
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Reference for a preliminary ruling from Court of Session (Scotland), Edinburgh (United Kingdom) made on 5 November 2007 — Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs

(Case C-488/07)

(2008/C 8/16)

Language of the case: English

Referring court

Court of Session (Scotland), Edinburgh

Parties to the main proceedings

Applicant: Royal Bank of Scotland plc

Defendan: The Commissioners of Her Majesty's Revenue & Customs

Questions referred

| 1. | Does the second paragraph of Article 19(1) of the Sixth VAT Directive 77/388/EEC( 1 ) require the proportion deductible by a taxable person under Article 17(5) to be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next unit where:
a.
that proportion is a proportion which has been determined for a sector of the business of the taxable person in accordance with either item (a) or (b) of the third subparagraph of Article 17(5); and/or b.
that proportion is a proportion which has been determined on the basis of the use of all or part of goods and services by the taxable person in accordance with item (c) of the third subparagraph of Article 17(5); and/or c.
that proportion is a proportion which has been determined in respect of all goods and services used by the taxable person for all transactions referred to in the first paragraph of Article 17(5), in accordance with item (d) of the third subparagraph thereof? | a. | that proportion is a proportion which has been determined for a sector of the business of the taxable person in accordance with either item (a) or (b) of the third subparagraph of Article 17(5); and/or | b. | that proportion is a proportion which has been determined on the basis of the use of all or part of goods and services by the taxable person in accordance with item (c) of the third subparagraph of Article 17(5); and/or | c. | that proportion is a proportion which has been determined in respect of all goods and services used by the taxable person for all transactions referred to in the first paragraph of Article 17(5), in accordance with item (d) of the third subparagraph thereof? |
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| a. | that proportion is a proportion which has been determined for a sector of the business of the taxable person in accordance with either item (a) or (b) of the third subparagraph of Article 17(5); and/or | | | | | | |
| b. | that proportion is a proportion which has been determined on the basis of the use of all or part of goods and services by the taxable person in accordance with item (c) of the third subparagraph of Article 17(5); and/or | | | | | | |
| c. | that proportion is a proportion which has been determined in respect of all goods and services used by the taxable person for all transactions referred to in the first paragraph of Article 17(5), in accordance with item (d) of the third subparagraph thereof? | | | | | | |

| 2. | Does the second subparagraph of the said Article 19(1) permit Member States to require the proportion deductible by a taxable person under Article 17(5) to be rounded up to a figure other than the next highest whole number? |
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( 1 )  OJ L 145 p. 1.

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