8.9.2007 |
EN |
Official Journal of the European Union |
C 211/20 |
Reference for a preliminary ruling from VAT and Duties Tribunal, London (United Kingdom) made on 29 June 2007 — J D Wetherspoon PLC v The Commissioners of Her Majesty's Revenue and Customs
(Case C-302/07)
(2007/C 211/38)
Language of the case: English
Referring court
VAT and Duties Tribunal, London
Parties to the main proceedings
Applicant: J D Wetherspoon PLC
Defendant: The Commissioners of Her Majesty's Revenue and Customs
Questions referred
1. |
Is the rounding off of VAT amounts governed solely by national law, or instead governed by Community law? In particular do the first and second paragraphs of Article 2 of the First Directive (1) and Articles 11A(l)(a) and/or 12(3)(a) and/or Article 22(3)(b), (version as at 1st January 2004) of the Sixth Directive (2) confirm that rounding off is a matter of Community law? |
2. |
In particular:
|
3. |
In a VAT inclusive sale at which level does Community law require rounding off to be applied for the purpose of calculating the VAT due: at the level of each individual item, each line of goods, each supply (if more than one supply is included in the same basket), each transaction/basket total, or each VAT accounting period or some other level? |
4. |
Is the answer to any of the questions affected by the Community law principles of equal treatment and fiscal neutrality, particularly by reference to the existence, in the United Kingdom, of a concession by the relevant taxing authorities allowing only certain traders to round down the VAT amounts to be accounted for? |
(1) First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, p. 1301), English special edition: Series 1, Chapter 1967, p. 14.
(2) 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 L 145, p. 1).