18.7.2016

Official Journal of the European Union

C 260/30

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(Case C-262/16)

(2016/C 260/38)

Language of the case: English

Referring court

Parties to the main proceedings

Applicant: Shields & Sons Partnership

Defendant: The Commissioners for Her Majesty's Revenue and Customs

Questions referred

1.With regard to the common flat-rate scheme for farmers which is established by Chapter 2 of Title XII of Council Directive (EC) 2006/112/EC, is Article 296(2) to be interpreted as providing an exhaustive regime as to when a Member State is able to exclude a farmer from the common agricultural flat-rate scheme? In particular:

1.1.Is a Member State only able to exclude farmers from the common flat-rate scheme for farmers pursuant to Article 296(2)?

1.2.Is a Member State also able to exclude a farmer from the common flat-rate scheme for farmers using Article 299?

1.3.Does the principle of fiscal neutrality give a Member State a right to exclude a farmer from the common flat-rate scheme for farmers?

1.4.Do Member States have an entitlement to exclude farmers from the common flat-rate scheme for farmers on any other grounds?

2.How is the term ‘categories of farmers’ in Article 296(2) of Council Directive (EC) 2006/112/EC to be interpreted? In particular:

2.1.Must a relevant category of farmers be capable of being identified by reference to objective characteristics?

2.2.Can a relevant category of farmers be capable of being identified by reference to economic considerations?

2.3.What level of precision is required in identifying a category of farmers which a Member State has purported to exclude?

2.4.Does it entitle a Member State to treat as a relevant category ‘farmers who are found to be recovering substantially more as members of the flat-rate scheme than they would if they were registered for VAT’?

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1

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