3.11.2015

Official Journal of the European Union

C 363/25

(Case C-471/15)

(2015/C 363/32)

Language of the case: Danish

Referring court

Parties to the main proceedings

Applicant: Sjelle Autogenbrug I/S

Defendant: Skatteministeriet

Question referred

In the circumstances of the present case, can parts from end-of-life vehicles which a VAT-registered vehicle reuse undertaking removes from a vehicle with a view to resale as spare parts be regarded as second-hand goods as referred to in Article 311(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (VAT Directive)?

(1) OJ 2006 L 347, p. 1.