CELEX: 62014CN0550
Language: en
Date: 2014-11-28 00:00:00
Title: Case C-550/14: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 28 November 2014  — Envirotec Denmark ApS v Skatteministeriet

16.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 56/9
            
         Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 28 November 2014 — Envirotec Denmark ApS v Skatteministeriet
   (Case C-550/14)
   (2015/C 056/11)
   Language of the case: Danish
   
      Referring court
   
   Østre Landsret
   
      Parties to the main proceedings
   
   
      Applicant: Envirotec Denmark ApS
   
      Defendant: Skatteministeriet
   
      Question referred
   
   Are bars consisting of a random, rough fusion of various scrapped, gold-bearing metal objects covered by the terms ‘gold material or semi-manufactured products’ within the meaning of Article 198(2) of the VAT Directive (1)?
   It can be taken as established that the bars consist of a random, rough fusion of various scrapped, gold-bearing metal objects and they can contain, in addition to gold, also organic materials, such as teeth, rubber, PVC and metals/materials such as copper, tin, nickel, amalgam, the remains of batteries containing mercury and lead, and various toxic substances, etc. There is thus no question of it being a gold-bearing product which is being processed directly into a finished product. On the other hand, the bar is a processed product (a fusion), which — as a form of intermediate stage — is created with a view to extracting the gold content. The bars have a high gold content, on average between 500 and 600 thousandths, and thus substantially over 325 thousandths gold. After extraction the gold content is to be used to manufacture (gold/gold-bearing) products.
   In answering the question, it can also be taken as established that the bars cannot directly form part of other products, since first the bars must be subjected to processing in which the metals are separated and the non-metals and hazardous substances etc., are melted away/excreted.
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).