CELEX: 62015CN0344
Language: en
Date: 2015-07-06 00:00:00
Title: Case C-344/15: Reference for a preliminary ruling from Appeal Commissioners (Ireland) made on 6 July 2015 — National Roads Authority v The Revenue Commissioners

21.9.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 311/32
            
         Reference for a preliminary ruling from Appeal Commissioners (Ireland) made on 6 July 2015 — National Roads Authority v The Revenue Commissioners
   (Case C-344/15)
   (2015/C 311/37)
   Language of the case: English
   
      Referring court
   
   Appeal Commissioners
   
      Parties to the main proceedings
   
   
      Applicant: National Roads Authority
   
      Defendant: The Revenue Commissioners
   
      Questions referred
   
   
               1.
            
            
               If a body governed by public law carries on an activity such as providing access to a road on payment of a toll and if in the Member State there are private bodies who collect tolls on different toll roads pursuant to an agreement with the public body concerned under national statutory provisions, is the second indent of Article 13 of Council Directive 2006/112/EC (1) to be interpreted as meaning that the public body concerned must be deemed to be in competition with the private operators concerned such that to treat the public body as a non-taxable person is deemed to lead to a significant distortion of competition notwithstanding the facts that (a) there is not and cannot be any actual competition between the public body and the private operators concerned and (b) there is no evidence that there is any realistic possibility that any private operator could enter the market to build and operate a toll road which would compete with the toll road operated by the public body?
            
         
               2.
            
            
               If there is no presumption, what exercise should be conducted to determine whether there is a significant distortion of competition within the meaning of the second indent of Article 13 of Council Directive 2006/112/EC?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1.