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Case C-310/11: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 20 June 2011 — Grattan plc v The Commissioners of Her Majesty's Revenue & Customs
ECLI:EU:UNKNOWN:62011CN0310
62011CN0310
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24.9.2011
Official Journal of the European Union
C 282/2
(Case C-310/11)
2011/C 282/03
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Grattan plc
Defendant: The Commissioners of Her Majesty's Revenue & Customs
Question referred
In relation to the period before 1 January 1978, does a taxable person have a directly effective right under Article 8(a) of the Second Council Directive of 11 April 1967 (67/228/EEC (1)), and/or the principles of fiscal neutrality and of equal treatment, to treat the basis of assessment of a supply of goods as retrospectively reduced where, after the time of that supply of goods, the recipient of the supply received a credit from the supplier which the recipient then elected either to take as a payment of money, or as a credit against amounts owed to the supplier in respect of supplies of goods to the recipient that had already taken place?
(1) Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax
OJ 71, p. 1303