CELEX: 62017CA0154
Language: en
Date: 2018-07-11 00:00:00
Title: Case C-154/17: Judgment of the Court (Tenth Chamber) of 11 July 2018 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — SIA ‘E LATS’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 311(1)(1) — Special arrangements for second-hand goods — Definition of ‘second-hand goods’ — Goods containing precious metals or precious stones resold by a trader — Processing of those goods after sale — Recovery of the precious metals or precious stones — Concept of ‘precious metals or precious stones’)

10.9.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 319/10
            
         
      Judgment of the Court (Tenth Chamber) of 11 July 2018 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — SIA ‘E LATS’ v Valsts ieņēmumu dienests
      (Case C-154/17) (1)
      
      ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 311(1)(1) - Special arrangements for second-hand goods - Definition of ‘second-hand goods’ - Goods containing precious metals or precious stones resold by a trader - Processing of those goods after sale - Recovery of the precious metals or precious stones - Concept of ‘precious metals or precious stones’))
      (2018/C 319/11)
      Language of the case: Latvian
      
         Referring court
      
      Augstākā tiesa
      
         Parties to the main proceedings
      
      
         Appellant: SIA ‘E LATS’
      
         Respondent: Valsts ieņēmumu dienests
      
         Operative part of the judgment
      
      Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the concept of ‘second-hand goods’ does not cover used goods containing precious metals or precious stones if those goods are no longer capable of performing their initial function and have retained only the functionalities inherent in those metals and stones, which is for the national court to determine taking into account all the objective circumstances relevant in each individual case.
      
         (1)  OJ C 195, 19.6.2017.