30.7.2011

Official Journal of the European Union

C 226/7

(Case C-285/10) (<span class="super">1</span>)

(Sixth VAT Directive - Articles 11A(1) and 27 - Taxable amount - Extension of the rules on application for private use to transactions between connected parties where prices are patently lower than open market prices)

2011/C 226/11

Language of the case: Spanish

Referring court

Parties to the main proceedings

Applicant: Campsa Estaciones de Servicio SA

Defendant: Administración del Estado

Re:

Reference for a preliminary ruling — Tribunal Supremo — Interpretation of Articles 6, 11 and 27 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Extension of rules on application of goods and services for private use to transactions between connected parties where the price is patently lower than the open market value

Operative part of the judgment

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, must be interpreted as precluding a Member State from applying to transactions, such as those in the main proceedings, effected between connected parties having agreed a price which is patently lower than the open market price, a rule for determining the taxable amount other than the general rule laid down in Article 11A(1)(a) of that directive, by extending the scope of the rules for determining the taxable amount on the application of goods and services for private use by a taxable person, within the meaning of Articles 5(6) and 6(2) of that directive, when the procedure provided for in Article 27 of that directive to obtain authorisation for such derogation from that general rule has not been followed by that Member State.

* Language of the case: Spanish.

(1) OJ C 246, 11.9.2010.