CELEX: 62016CN0192
Language: en
Date: 2016-04-06 00:00:00
Title: 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

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?