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European Union
Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs (C-262/16)
Consideration of the questions referred
The second question
47

Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs (C-262/16)

Judgment of 12 Oct 2017law://eu/cjeu/2016/c-262-16/para_47@2026-11-10

47It is true that such a concept refers to the activity engaged in by the farmers concerned, who, in order to form a category, must share one or more characteristics.

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-262/16 · ECLI:EU:C:2017:756
Decided: 12 Oct 2017
Procedure: Preliminary reference · referred by the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)
Applicant: Shields & Sons Partnership
Defendant: Commissioners for Her Majesty’s Revenue and Customs
Rapporteur: M. Vilaras
Advocate General: M. Szpunar
Bench: 5 judges
L. Bay Larsen, J. Malenovský, M. Safjan, D. Šváby, M. Vilaras
Language: English
Official: CURIA · EUR-Lex 62016CJ0262

Topics

Value added tax

History · 1 version

12 Oct 2017Reading

Connections

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Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 1: Syndicat Les Entreprises du Médicament (LEEM) v Ministre des Solidarités et de la Santé (C-20/22)2 provisions
Cites 5: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Finanzamt Rendsbug v Detlev Harbs (C-321/02); European Commission v Portuguese Republic (C-524/10); Opinion of the Advocate General (C-262/16); Christine Nigl and Others v Finanzamt Waldviertel (C-340/15)