CELEX: 62016CN0262
Language: en
Date: 2016-05-12 00:00:00
Title: Case C-262/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/30
            
         Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
   (Case C-262/16)
   (2016/C 260/38)
   Language of the case: English
   
      Referring court
   
   Upper Tribunal (Tax and Chancery Chamber)
   
      Parties to the main proceedings
   
   
      Applicant: Shields & Sons Partnership
   
      Defendant: The Commissioners for Her Majesty's Revenue and Customs
   
      Questions referred
   
   
               1.
            
            
               With regard to the common flat-rate scheme for farmers which is established by Chapter 2 of Title XII of Council Directive (EC) 2006/112/EC (1), is Article 296(2) to be interpreted as providing an exhaustive regime as to when a Member State is able to exclude a farmer from the common agricultural flat-rate scheme? In particular:
               
                           1.1.
                        
                        
                           Is a Member State only able to exclude farmers from the common flat-rate scheme for farmers pursuant to Article 296(2)?
                        
                     
                           1.2.
                        
                        
                           Is a Member State also able to exclude a farmer from the common flat-rate scheme for farmers using Article 299?
                        
                     
                           1.3.
                        
                        
                           Does the principle of fiscal neutrality give a Member State a right to exclude a farmer from the common flat-rate scheme for farmers?
                        
                     
                           1.4.
                        
                        
                           Do Member States have an entitlement to exclude farmers from the common flat-rate scheme for farmers on any other grounds?
                        
                     
         
               2.
            
            
               How is the term ‘categories of farmers’ in Article 296(2) of Council Directive (EC) 2006/112/EC to be interpreted? In particular:
               
                           2.1.
                        
                        
                           Must a relevant category of farmers be capable of being identified by reference to objective characteristics?
                        
                     
                           2.2.
                        
                        
                           Can a relevant category of farmers be capable of being identified by reference to economic considerations?
                        
                     
                           2.3.
                        
                        
                           What level of precision is required in identifying a category of farmers which a Member State has purported to exclude?
                        
                     
                           2.4.
                        
                        
                           Does it entitle a Member State to treat as a relevant category ‘farmers who are found to be recovering substantially more as members of the flat-rate scheme than they would if they were registered for VAT’?
                        
                     
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1