CELEX: 62015CN0471
Language: en
Date: 2015-09-07 00:00:00
Title: Case C-471/15: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet

3.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 363/25
            
         Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
   (Case C-471/15)
   (2015/C 363/32)
   Language of the case: Danish
   
      Referring court
   
   Vestre Landsret
   
      Parties to the main proceedings
   
   
      Applicant: Sjelle Autogenbrug I/S
   
      Defendant: Skatteministeriet
   
      Question referred
   
   In the circumstances of the present case, can parts from end-of-life vehicles which a VAT-registered vehicle reuse undertaking removes from a vehicle with a view to resale as spare parts be regarded as second-hand goods as referred to in Article 311(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (VAT Directive)?
   
      (1)  OJ 2006 L 347, p. 1.