16.2.2015

Official Journal of the European Union

C 56/9

(Case C-550/14)

(2015/C 056/11)

Language of the case: Danish

Referring court

Parties to the main proceedings

Applicant: Envirotec Denmark ApS

Defendant: Skatteministeriet

Question referred

Are bars consisting of a random, rough fusion of various scrapped, gold-bearing metal objects covered by the terms ‘gold material or semi-manufactured products’ within the meaning of Article 198(2) of the VAT Directive (1)?

It can be taken as established that the bars consist of a random, rough fusion of various scrapped, gold-bearing metal objects and they can contain, in addition to gold, also organic materials, such as teeth, rubber, PVC and metals/materials such as copper, tin, nickel, amalgam, the remains of batteries containing mercury and lead, and various toxic substances, etc. There is thus no question of it being a gold-bearing product which is being processed directly into a finished product. On the other hand, the bar is a processed product (a fusion), which — as a form of intermediate stage — is created with a view to extracting the gold content. The bars have a high gold content, on average between 500 and 600 thousandths, and thus substantially over 325 thousandths gold. After extraction the gold content is to be used to manufacture (gold/gold-bearing) products.

In answering the question, it can also be taken as established that the bars cannot directly form part of other products, since first the bars must be subjected to processing in which the metals are separated and the non-metals and hazardous substances etc., are melted away/excreted.

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