do-me/EUR-LEX huggingface dataset:
Case C-192/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 6 April 2016 — Peter Fisher, Stephen Fisher, Anne Fisher v Commissioners for Her Majesty's Revenue & Customs
Date: 2016-04-06
Institutions: Court of Justice
Subjects: Gibraltar, United Kingdom, application of EU law, free movement of capital, intra-EU trade, right of establishment, territorial law, third country








C_2016200EN.01001301.xml










6.6.2016   


EN


Official Journal of the European Union


C 200/13





Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 6 April 2016 — Peter Fisher, Stephen Fisher, Anne Fisher v Commissioners for Her Majesty's Revenue & Customs
(Case C-192/16)
(2016/C 200/19)
Language of the case: English

Referring court

Upper Tribunal (Tax and Chancery Chamber)

Parties to the main proceedings


Applicants: Peter Fisher, Stephen Fisher, Anne Fisher

Defendants: Commissioners for Her Majesty's Revenue & Customs

Interested party: Her Majesty’s Government of Gibraltar

Questions referred







1.


For the purposes of Article 49 TFEU (freedom of establishment) and in the light of the constitutional relationship between Gibraltar and the United Kingdom:






1.1.


Are Gibraltar and the UK to be treated as if they were part of a single Member State (a) for the purposes of EU law and if so, does that have the consequence that Article 49 TFEU has no application as between the UK and Gibraltar save to the extent that it can apply to an internal measure, or alternatively (b) for the purposes of Article 49 TFEU taken individually, so that that article does not apply save to the extent that it can apply to an internal measure? Alternatively,










1.2.


Having regard to Article 355(3) TFEU, does Gibraltar have the constitutional status of a separate territory to the UK within the EU such that either (a) the exercise of the right of establishment as between Gibraltar and the UK is to be treated as intra-EU trade for the purposes of Article 49 TFEU, or (b) Article 49 TFEU applies to prohibit restrictions on the exercise of the right of establishment by nationals in the UK in Gibraltar (as a separate entity)? Alternatively,










1.3.


Is Gibraltar to be treated as a third country or territory with the effect that EU law is only engaged in respect of transactions between the two in circumstances where EU law has effect between a Member State and a non- Member State? Alternatively,










1.4.


Is the constitutional relationship between Gibraltar and the UK to be treated in some other way for the purposes of Article 49 TFEU?














2.


How, if at all, does the answer to the above questions differ when considered in the context of Article 63 TFEU (and consequently as regards the freedom of movement of capital) rather than Article 49 TFEU?