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European Union
Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11)
Judgment
Consideration of the questions referred
The first to fourth questions
44

Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11)

Judgment of 20 Jun 2013law://eu/cjeu/2011/c-653-11/para_44@2026-11-10

44It may, however, become apparent that, sometimes, certain contractual terms do not wholly reflect the economic and commercial reality of the transactions.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-653/11 · ECLI:EU:C:2013:409
Decided: 20 Jun 2013
Procedure: Preliminary reference · referred by the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)
Applicant: Her Majesty’s Commissioners of Revenue and Customs
Defendant: Paul Newey
Rapporteur: C. Toader
Advocate General: P. Mengozzi
Bench: 5 judges
M. Ilešič, E. Jarašiūnas, A. Ó Caoimh, C. Toader, C. G. Fernlund
Language: English
Official: CURIA · EUR-Lex 62011CJ0653

Topics

Value added tax

History · 1 version

20 Jun 2013Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 19: WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)2 provisions; Dixons Retail plc v Commissioners for Her Majesty’s Revenue and Customs (C-494/12)2 provisions; Skatteministeriet v T Danmark and Y Denmark Aps (C-116/16, C-117/16); „Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo (C-535/24); Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs (C-695/20); „ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-4/20); KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-276/18)2 provisions; Budimex S.A. v Minister Finansów (C-224/18); N Luxembourg 1 and Others v Skatteministeriet (C-115/16, C-118/16, C-119/16, C-299/16); Proceedings brought by A Oy (C-410/17); MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17); Marcandi Limited v Commissioners for Her Majesty's Revenue & Customs (C-544/16); Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17); T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) v Republika Slovenija (C-396/16); Minister Finansów v Posnania Investment SA (C-36/16); Odvolací finanční ředitelství v Pavlína Baštová (C-432/15); Bookit, Ltd v Commissioners for Her Majesty's Revenue and Customs (C-607/14); Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited (C-130/15); Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics (C-250/14, C-289/14)
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate (C-162/07); Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs (C-270/09); Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (C-504/10); J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën (C-326/11); Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd and Baxi Group Ltd (C-53/09, C-55/09); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment