CELEX: 62018CN0185
Language: en
Date: 2018-03-09 00:00:00
Title: Case C-185/18: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 9 March 2018 — Oro Efectivo S.L. v Diputación Foral de Bizkaia

28.5.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/13
            
         Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 9 March 2018 — Oro Efectivo S.L. v Diputación Foral de Bizkaia
   (Case C-185/18)
   (2018/C 182/16)
   Language of the case: Spanish
   
      Referring court
   
   Tribunal Supremo
   
      Parties to the main proceedings
   
   
      Applicant: Oro Efectivo S.L.
   
      Defendant: Diputación Foral de Bizkaia
   
      Question referred
   
   Does Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) the principle of tax neutrality arising from that directive, and the case-law of the Court of Justice interpreting the directive preclude a national rule of law under which a Member State may require payment of an indirect tax other than VAT from a business person or professional in respect of the purchase of movable property (specifically, gold, silver or jewellery) from a private individual where:
   
               1.
            
            
               the purchased object is going to be processed and subsequently sold on in the course of that business person’s economic activities;
            
         
               2.
            
            
               transactions subject to VAT will occur when the purchased property is reintroduced into the course of trade; and
            
         
               3.
            
            
               in such transactions the applicable legislation in that same Member State does not permit the business person or professional to deduct the amount paid by way of that tax in respect of the initial purchase?
            
         
      (1)  OJ 2006 L 347, p. 1.