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Case C-192/16: Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation)
ECLI:EU:UNKNOWN:62016CB0192
62016CB0192
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11.12.2017
Official Journal of the European Union
C 424/14
(Case C-192/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Article 355(3) TFEU - Status of Gibraltar - Article 49 TFEU - Article 63 TFEU - Freedom of establishment - Free movement of capital - Purely internal situation))
(2017/C 424/20)
Language of the case: English
Referring court
Parties to the main proceedings
Applicants: Stephen Fisher, Anne Fisher, Peter Fisher
Defendants: Commissioners for Her Majesty’s Revenue and Customs
Intervening parties: Her Majesty’s Government of Gibraltar
Operative part of the order
Article 355(3) TFEU, in conjunction with Article 49 TFEU or Article 63 TFEU, is to be interpreted as meaning that the exercise of the freedom of establishment or of free movement of capital by British nationals between the United Kingdom and Gibraltar constitutes, as a matter of EU law, a situation confined in all respects within a single Member State.
(<span class="super">1</span>) OJ C 200, 6.6.2016.