First-tier Tribunal (Tax)

[2011] UKFTT 534 (TC)

TC01381

Appeal number: LON/2008/0720

FIRST-TIER TRIBUNAL

TAX  CHAMBER

(1) WHEELS COMMON INVESTMENT FUND TRUSTEES LTD

(2) THE NATIONAL ASSOCIATION OF PENSION FUNDS LTD

(3) FORD PENSION FUND TRUSTEES LTD

(4) FORD SALARIED PENSION FUND TRUSTEES LTD

(5) FORD PENSION SCHEME FOR SENIOR

STAFF TRUSTEE LTD Appellants

- and -

THE COMMISSIONERS FOR HER MAJESTY’S

REVENUE AND CUSTOMS Respondents

ORDER FOR REFERENCE TO THE

COURT OF JUSTICE OF THE EUROPEAN  UNION

TRIBUNAL: JUDGE THEODORE WALLACE

MRS LYNNETH SALISBURY, LLM, JP

Sitting in public in London on 10, 11, 14 and 15 February 2011

UPON hearing Paul Lasok QC and Paul Newman QC, instructed by KPMG LLP, for the Appellants and David Milne QC and George Peretz, instructed by the Solicitor for Her Majesty’s Revenue and Customs, for the Respondents, and the witnesses of both parties

AND UPON finding that it is necessary to enable the Tribunal to give judgment in this case to resolve questions concerning the meaning and effect of Article 135(1)(g) of Council Directive 2006/112/EC, formerly Article 13(B)(d)(6) of the Sixth VAT Directive, which exempts from value added tax “the management of special investment funds as defined by Member States” and that it is appropriate to request the Court of Justice to give a preliminary ruling thereon

IT IS DIRECTED that:

(1) The questions set out in the Schedule to this Order concerning the meaning and effect of Article 135(1)(g) of Council Directive 2006/112/EC, formerly Article 13(B)(d)(6) of the Sixth VAT Directive, be referred to the Court of Justice for a preliminary ruling in accordance with Article 267 of the Treaty on Functioning of the European Union;

(2) The clerk forthwith transmit to the Registrar of the Court of Justice

a. this Order; and

b. a copy of the Appellants’ re-amended Grounds of Appeal dated 6 February 2009, the Respondents’ Statement of Case dated 2 March 2009, and the Appellants’ Response dated 30 March 2009;

(3) All further proceedings in this appeal be stayed until the Court of Justice has given its preliminary ruling on the questions referred to it or until further direction.

THEODORE WALLACE

TRIBUNAL JUDGE

  RELEASE DATE: 8 August 2011

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