CELEX: 62016CN0303
Language: en
Date: 2016-05-30 00:00:00
Title: Case C-303/16: Request for a preliminary ruling from the Conseil d’État (France) lodged on 30 May 2016 — Solar Electric Martinique v Ministre des finances et des comptes publics

8.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/16
            
         Request for a preliminary ruling from the Conseil d’État (France) lodged on 30 May 2016 — Solar Electric Martinique v Ministre des finances et des comptes publics
   (Case C-303/16)
   (2016/C 287/19)
   Language of the case: French
   
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Appellant: Solar Electric Martinique
   
      Respondent: Ministre des finances et des comptes publics
   
      Question referred
   
   Does the sale and installation of photovoltaic panels and solar water heaters on buildings, or with a view to supplying electricity or hot water to buildings, constitute a single transaction that may be characterised as works of construction for the purposes of Article 5(5) and Article 6(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, (1) now Article 14(3) and Article 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (2)
   
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation 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).
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).