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Case C-453/15: Judgment of the Court (Second Chamber) of 8 December 2016 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Criminal proceedings against A, B (Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 56 — Place where services are supplied — Concept of ‘similar rights’ — Transfer of greenhouse gas emission allowances)
ECLI:EU:UNKNOWN:62015CA0453
62015CA0453
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Official Journal of the European Union
C 38/3
(Case C-453/15)
((Reference for a preliminary ruling - Taxation - VAT - Directive 2006/112/EC - Article 56 - Place where services are supplied - Concept of ‘similar rights’ - Transfer of greenhouse gas emission allowances))
(2017/C 038/04)
Language of the case: German
Referring court
Parties to the main proceedings
Intervener: Generalbundesanwalt beim Bundesgerichtshof
Operative part of the judgment
Article 56(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the ‘similar rights’ mentioned in that provision include the greenhouse gas emission allowances defined in Article 3(a) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.
(1) OJ C 363, 3.11.2015.