Case C-117/11: Order of the Court (Seventh Chamber) of 19 January 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Purple Parking Ltd, Airparks Services Ltd v Commissioners for Her Majesty’s Revenue and Customs (First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality)
Date: 2012-01-19
Institutions: Court of Justice
Subjects: United Kingdom, VAT, carriage of passengers, motor vehicle, parking area, provision of services








C_2012109EN.01000402.xml










14.4.2012   


EN


Official Journal of the European Union


C 109/4





Order of the Court (Seventh Chamber) of 19 January 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Purple Parking Ltd, Airparks Services Ltd v Commissioners for Her Majesty’s Revenue and Customs
(Case C-117/11) (1)

(First subparagraph of Article 104(3) of the Rules of Procedure - Taxation - VAT - Sixth Directive - Article 28(2)(a) - Article 28(3)(b) - Exemption of certain transport services - Transaction combining car parking services and the transport of travellers between the car park and an airport - Existence of two separate supplies of services or of a single supply - Principle of fiscal neutrality)
2012/C 109/07
Language of the case: English

Referring court

Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)

Parties to the main proceedings


Applicants: Purple Parking Ltd, Airparks Services Ltd

Defendant: Commissioners for Her Majesty’s Revenue and Customs

Re:

Reference for a preliminary ruling — Upper Tribunal (Tax and Chancery Chamber) — Interpretation of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Right of the Member States to maintain exemptions with refund of the tax paid at the preceding stage — Maintenance, under national legislation, of an exemption with refund of the tax paid in respect of the supply of certain transport services — Operator supplying, to air travellers, a car parking service together with transport between the car park and the airport — Transaction to be regarded, for VAT purposes, as a single supply or several distinct supplies?

Operative part of the order

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 92/111/EEC of 14 December 1992, must be interpreted as meaning that, for the purpose of determining the rate of value added tax applicable, services for the parking of a vehicle in an ‘off-airport’ car park and for the transport of the passengers of that vehicle between that car park and the airport terminal concerned must, in circumstances such as those at issue in the main proceedings, be regarded as a single complex supply of services in which the parking service is predominant.


(1)  OJ C 145, 14.5.2011.