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Case C-154/17: Judgment of the Court (Tenth Chamber) of 11 July 2018 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — SIA ‘E LATS’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 311(1)(1) — Special arrangements for second-hand goods — Definition of ‘second-hand goods’ — Goods containing precious metals or precious stones resold by a trader — Processing of those goods after sale — Recovery of the precious metals or precious stones — Concept of ‘precious metals or precious stones’)
ECLI:EU:UNKNOWN:62017CA0154
62017CA0154
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10.9.2018
Official Journal of the European Union
C 319/10
(Case C-154/17) (*)
((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 311(1)(1) - Special arrangements for second-hand goods - Definition of ‘second-hand goods’ - Goods containing precious metals or precious stones resold by a trader - Processing of those goods after sale - Recovery of the precious metals or precious stones - Concept of ‘precious metals or precious stones’))
(2018/C 319/11)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Appellant: SIA ‘E LATS’
Respondent: Valsts ieņēmumu dienests
Operative part of the judgment
Article 311(1)(1) 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 concept of ‘second-hand goods’ does not cover used goods containing precious metals or precious stones if those goods are no longer capable of performing their initial function and have retained only the functionalities inherent in those metals and stones, which is for the national court to determine taking into account all the objective circumstances relevant in each individual case.
(*) Language of the case: Latvian.