Centralan Property Ltd. v Commissioners of Customs & Excise

Centralan Property Ltd. v Commissioners of Customs & Excise

The true construction of Regulation 115(3) depends on the interpretation of Article 20(3) of the Sixth VAT Directive, and there is no clear guidance from the European Court of Justice on its application to multiple supplies of immovable property. Therefore, a reference to the European Court of Justice is necessary to resolve the issue.

Parties
Appellant: Centralan Property Limited; Respondents: Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
23 January 2003
Procedural Posture
Appeal From VAT and Duties Tribunal / Reference to European Court of Justice and Stay of Proceedings
Outcome
Reference to the European Court of Justice; proceedings stayed
Legal Topics
Value Added Tax, Input Tax Adjustment, Capital Goods Scheme, Interpretation of EU Directives, Apportionment of Supplies
Tax Law European Union Law Value Added Tax Input Tax Adjustment Capital Goods Scheme Interpretation of EU Directives Apportionment of Supplies

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Parties

Centralan Property Limited

Appellant

Commissioners of Customs & Excise

Respondents

Procedural Posture

Appeal From VAT and Duties Tribunal / Reference to European Court of Justice and Stay of Proceedings

Legal Issues

  1. 1 Proper construction and application of Regulation 115(3) of the Value Added Tax Regulations 1995 in the context of multiple supplies of immovable property within the adjustment period
  2. 2 Interpretation of Article 20(3) of the Sixth VAT Directive as it applies to sequential exempt and taxable supplies of capital goods

Ratio Decidendi

The true construction of Regulation 115(3) depends on the interpretation of Article 20(3) of the Sixth VAT Directive, and there is no clear guidance from the European Court of Justice on its application to multiple supplies of immovable property. Therefore, a reference to the European Court of Justice is necessary to resolve the issue.

Court Disposition

Reference to the European Court of Justice; proceedings stayed

Orders

  • A reference will be made to the European Court of Justice in the form set out in paragraph 24, subject to further argument on its form.
  • All further proceedings in this appeal are stayed pending the outcome of the reference.