CELEX: 62016CB0192
Language: en
Date: 2017-10-12 00:00:00
Title: Case C-192/16: Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation)

11.12.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 424/14
            
         Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs
   (Case C-192/16) (1)
   
   ((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Article 355(3) TFEU - Status of Gibraltar - Article 49 TFEU - Article 63 TFEU - Freedom of establishment - Free movement of capital - Purely internal situation))
   (2017/C 424/20)
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber)
   
      Parties to the main proceedings
   
   
      Applicants: Stephen Fisher, Anne Fisher, Peter Fisher
   
      Defendants: Commissioners for Her Majesty’s Revenue and Customs
   
      Intervening parties: Her Majesty’s Government of Gibraltar
   
      Operative part of the order
   
   Article 355(3) TFEU, in conjunction with Article 49 TFEU or Article 63 TFEU, is to be interpreted as meaning that the exercise of the freedom of establishment or of free movement of capital by British nationals between the United Kingdom and Gibraltar constitutes, as a matter of EU law, a situation confined in all respects within a single Member State.
   
      (1)  OJ C 200, 6.6.2016.