CELEX: 62015CN0592
Language: en
Date: 2015-11-13 00:00:00
Title: Case C-592/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 13 November 2015 — Commissioners for Her Majesty's Revenue and Customs v British Film Institute

25.1.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 27/19
            
         Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 13 November 2015 — Commissioners for Her Majesty's Revenue and Customs v British Film Institute
   (Case C-592/15)
   (2016/C 027/23)
   Language of the case: English
   
      Referring court
   
   Court of Appeal (England & Wales) (Civil Division)
   
      Parties to the main proceedings
   
   
      Applicant: Commissioners for Her Majesty's Revenue and Customs
   
      Defendant: British Film Institute
   
      Questions referred
   
   
               i.
            
            
               Are the terms of Article 13A(1)(n) of the Sixth Directive (1), in particular the words ‘certain cultural services’, sufficiently clear and precise such that Article 13A(1)(n) is of direct effect so as to exempt the supply of those cultural services by bodies governed by public law or other recognised cultural bodies, such as the supplies made by the Respondent in the present case, in the absence of any domestic implementing legislation?
            
         
               ii.
            
            
               Do the terms of Article 13A(1)(n) of the Sixth Directive, in particular the words ‘certain cultural services’, permit Member States any discretion in their application by means of implementing legislation and, if so, what discretion?
            
         
               iii.
            
            
               Do the same conclusions as above apply to Article 132(1)(n) of the Principal VAT Directive (2)?
            
         
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment
   
      OJ L 145, p. 1.
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
   
      OJ L 347, p. 1.