A and B (Judgment) [2016] EUECJ C-453/15 (08 December 2016)

A and B (Judgment) [2016] EUECJ C-453/15 (08 December 2016)

Greenhouse gas emission allowances defined in Article 3(a) of Directive 2003/87 are 'similar rights' within the meaning of Article 56(1)(a) of the VAT Directive, and the place of supply for VAT purposes is where the customer is established.

Citation
[2016] EUECJ C-453/15
Parties
Defendant: A; Defendant: B; Prosecutor: State Prosecutor’s Office
Jurisdiction
European Union
Judgment Date
08 December 2016
Procedural Posture
Criminal / Preliminary Ruling
Outcome
Interpretation granted
Legal Topics
Value Added Tax, Greenhouse Gas Emission Allowances, Interpretation of VAT Directive
Tax Law Criminal Law European Union Law Value Added Tax Greenhouse Gas Emission Allowances Interpretation of VAT Directive

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Parties

A

Defendant

B

Defendant

State Prosecutor’s Office

Prosecutor

Procedural Posture

Criminal / Preliminary Ruling

Legal Issues

  1. 1 Whether greenhouse gas emission allowances are 'similar rights' under Article 56(1)(a) of the VAT Directive
  2. 2 Determination of place of supply for VAT purposes in transfers of emission allowances

Ratio Decidendi

Greenhouse gas emission allowances defined in Article 3(a) of Directive 2003/87 are 'similar rights' within the meaning of Article 56(1)(a) of the VAT Directive, and the place of supply for VAT purposes is where the customer is established.

Court Disposition

Interpretation granted

Orders

  • Article 56(1)(a) of Council Directive 2006/112/EC must be interpreted as meaning that 'similar rights' include greenhouse gas emission allowances defined in Article 3(a) of Directive 2003/87/EC.