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Case C-185/18: Judgment of the Court (Sixth Chamber) of 12 June 2019 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Oro Efectivo SL v Diputación Foral de Bizkaia (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets)
ECLI:EU:UNKNOWN:62018CA0185
62018CA0185
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Official Journal of the European Union
C 263/13
(Case C-185/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 401 - Principle of fiscal neutrality - Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale - Duty on transfers of assets)
(2019/C 263/16)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Oro Efectivo SL
Defendant: Diputación Foral de Bizkaia
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of fiscal neutrality must be interpreted as not precluding a national rule of law, such as that at issue in the main proceedings, which subjects to an indirect tax on asset transfers, other than value added tax, the acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content, where those assets are intended for use in the economic activities of that undertaking, which, with a view to their being processed and placed back on the market, resells them to undertakings specialising in the manufacture of ingots or a variety of items made from precious metals.
(<span class="note">1</span>) OJ C 182, 28.5.2018.
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