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Case C-550/14: Judgment of the Court (Second Chamber) of 26 May 2016 (request for a preliminary ruling from the Østre Landsret — Denmark) — Envirotec Denmark ApS v Skatteministeren (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Reverse charge mechanism — Article 198(2) — Gold material or semi-manufactured products — Meaning — Article 199(1)(d) and Annex VI — Used materials, waste and scrap — Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater)
ECLI:EU:UNKNOWN:62014CA0550
62014CA0550
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18.7.2016
Official Journal of the European Union
C 260/4
(Case C-550/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Reverse charge mechanism - Article 198(2) - Gold material or semi-manufactured products - Meaning - Article 199(1)(d) and Annex VI - Used materials, waste and scrap - Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater))
(2016/C 260/04)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Envirotec Denmark ApS
Defendant: Skatteministeren
Operative part of the judgment
Article 198(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it applies to the supply of ingots, such as those at issue in the main proceedings, consisting of a random, rough alloy obtained from the fusion of scrap and various metal objects containing gold, and other metals, materials and substances, and which, depending on the ingot, have a gold content of approximately 500 or 600 thousandths.
(<span class="note">1</span>) OJ C 56, 16.2.2015.
Language of the case: Danish