CELEX: C2005/205/19
Language: en
Date: 2005-08-20 00:00:00
Title: Case C-251/05: Reference for a preliminary ruling from the Court of Appeal (England and Wales), Civil Division, by order of that court of 21 July 2004, in Talacre Beach Caravan Sales Ltd v Commissioners of Customs and Excise

20.8.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 205/10
            
         Reference for a preliminary ruling from the Court of Appeal (England and Wales), Civil Division, by order of that court of 21 July 2004, in Talacre Beach Caravan Sales Ltd v Commissioners of Customs and Excise
   (Case C-251/05)
   (2005/C 205/19)
   Language of the case: English
   Reference has been made to the Court of Justice of the European Communities by order of the Court of Appeal (England and Wales), Civil Division, of 21 July 2004, received at the Court Registry on 14 June 2005, for a preliminary ruling in the proceedings between Talacre Beach Caravan Sales Ltd and Commissioners of Customs and Excise on the following question:
   Where a Member State has, pursuant to Article 28(2) (a) the Sixth Council Directive (77/388/EEC) (1), by its domestic legislation exercised its right of derogation so as to zero-rate a supply of specified goods but in the same legislation has identified items that should not be included in the scope of the zero-rating (‘excluded items’), does the fact that there is a single supply of goods (together with the excluded items) preclude the member state from charging VAT at the standard rate on the supply of the excluded items?
   
      (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, 13.06.1977, p. 1).