CELEX: 62011CN0225
Language: en
Date: 2011-05-13 00:00:00
Title: Case C-225/11: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni) (United Kingdom) made on 13 May 2011 — Her Majesty's Commissioners of Revenue and Customs v Able UK Ltd

16.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/16
            
         Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni) (United Kingdom) made on 13 May 2011 — Her Majesty's Commissioners of Revenue and Customs v Able UK Ltd
   (Case C-225/11)
   2011/C 211/31
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni)
   
      Parties to the main proceedings
   
   
      Applicant: Her Majesty's Commissioners of Revenue and Customs
   
      Defendant: Able UK Ltd
   
      Question referred
   
   
               1.
            
            
               Is Article 151(1)(c) of the Principal VAT Directive (1) to be interpreted as exempting a supply in the UK of services of dismantling obsolete US Navy ships for the US Department of Transportation Maritime Administration in either or both of the following circumstances:
               
                           (a)
                        
                        
                           where that supply was not made to a part of the armed forces of a NATO member taking part in the common defence effort or to civilian staff accompanying them;
                        
                     
                           (b)
                        
                        
                           where that supply was not made to a part of the armed forces of a NATO member stationed in or visiting the United Kingdom or to civilian staff accompanying such forces?
                        
                     
         
      (1)  Council Directive 2006/112/EC. OJ L 347, p. 1