CELEX: 62010CN0285
Language: en
Date: 2010-06-07 00:00:00
Title: Case C-285/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 7 June 2010 — Campsa Estaciones de Servicio S.A. v Administración del Estado

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/20
            
         Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 7 June 2010 — Campsa Estaciones de Servicio S.A. v Administración del Estado
   (Case C-285/10)
   ()
   2010/C 246/33
   Language of the case: Spanish
   
      Referring court
   
   Tribunal Supremo
   
      Parties to the main proceedings
   
   
      Applicant: Campsa Estaciones de Servicio S.A.
   
      Defendant: Administración del Estado
   
      Question referred
   
   Did the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 permit Member States to enact legislation whereby, for transactions between connected parties where the price was patently lower than the open market value, the taxable amount was other than that determined by Article 11A.(1)(a) to be generally applicable — namely, the consideration — by extending the scope of the rules on application of goods and services for private use (as was done by Article 79(5) of the Law on VAT, before its amendment by Law 36/2006 of 29 November), when the specific procedure provided for in Article 27 of the Sixth Directive to obtain authorisation for derogation from the general rule was not followed, such derogation being obtained by Spain only after the Council Decision of 15 May 2006?
   
      (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 1977 L 145, p. 1).