CELEX: 62011CA0225
Language: en
Date: 2012-04-26 00:00:00
Title: Case C-225/11: Judgment of the Court (Eighth Chamber) of 26 April 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)) — The Commissioners for Her Majesty’s Revenue and Customs v Able UK Ltd (VAT — Directive 2006/112 — Exemptions — Article 151(1)(c) — Supply of services of dismantling obsolete US Navy ships in the territory of a Member State)

16.6.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 174/13
            
         Judgment of the Court (Eighth Chamber) of 26 April 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)) — The Commissioners for Her Majesty’s Revenue and Customs v Able UK Ltd
   (Case C-225/11) (1)
   
   (VAT - Directive 2006/112 - Exemptions - Article 151(1)(c) - Supply of services of dismantling obsolete US Navy ships in the territory of a Member State)
   2012/C 174/17
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber)
   
      Parties to the main proceedings
   
   
      Applicants: The Commissioners for Her Majesty’s Revenue and Customs
   
      Defendant: Able UK Ltd
   
      Re:
   
   Reference for a preliminary ruling — Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) — Interpretation of Article 151(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemptions relating to certain transactions treated as exports — Dismantling of obsolete US Navy ships carried out on the territory of a Member State
   
      Operative part of the judgment
   
   Article 151(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a supply of services such as that at issue in the main proceedings, made in a Member State party to the North Atlantic Treaty and consisting in dismantling obsolete ships of the Navy of another State party to that treaty, is exempt from VAT under that provision only where
   
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               those services are supplied for staff of the armed forces of that other State taking part in the common defence effort or for the civilian staff accompanying them, and
            
         
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               those services are supplied for members of the armed forces who are stationed in or visiting the Member State concerned or for the civilian staff accompanying them.
            
         
      (1)  OJ C 211, 16.7.2011