Opinion of Advocate General Szpunar delivered on 28 June 2017.#Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’.#Case C-262/16.

Record

Official report CELEX 62016CC0262 from European Union at Court of Justice of the European Union. Dated 28 June 2017. Status: decided.

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1. 28 June 2017

   Decided

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23 official files

• Opinion of Advocate General Szpunar delivered on 28 June 2017.#Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’.#Case C-262/16.

  judgment · EN · 28 June 2017

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• Ģenerāladvokāta M. Špunara [M. Szpunar] secinājumi, 2017. gada 28. jūnijs.#Shields & Sons Partnership pret The Commissioners for Her Majesty's Revenue and Customs.#Upper Tribunal (Tax and Chancery Chamber) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Pievienotās vērtības nodoklis – Direktīva 2006/112/EK – 296. panta 2. punkts – 299. pants – Kopējais vienotas likmes režīms lauksaimniekiem – Izslēgšana no vienotās likmes režīma – Nosacījumi – Jēdziens “lauksaimnieku kategorijas”.#Lieta C-262/16.

  judgment · LV · 28 June 2017

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• Förslag till avgörande av generaladvokat M. Szpunar föredraget den 28 juni 2017.#Shields & Sons Partnership mot The Commissioners for Her Majesty's Revenue and Customs.#Begäran om förhandsavgörande från Upper Tribunal (Tax and Chancery Chamber).#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 296.2 – Artikel 299 – Gemensam ordning för schablonbeskattning av jordbrukare – Uteslutning ur den gemensamma ordningen – Villkor – Begreppet ’kategorier av jordbrukare’.#Mål C-262/16.

  judgment · SV · 28 June 2017

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• Conclusioni dell’avvocato generale M. Szpunar, presentate il 28 giugno 2017.#Shields & Sons Partnership contro The Commissioners for Her Majesty's Revenue and Customs.#Domanda di pronuncia pregiudiziale proposta dall'Upper Tribunal (Tax and Chancery Chamber).#Rinvio pregiudiziale – Fiscalità – Imposta sul valore aggiunto – Direttiva 2006/112/CE – Articolo 296, paragrafo 2 – Articolo 299 – Regime comune forfettario per i produttori agricoli – Esclusione dal regime comune – Presupposti – Nozione di “categoria di produttori agricoli”.#Causa C-262/16.

  judgment · IT · 28 June 2017

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• Προτάσεις του γενικού εισαγγελέα M. Szpunar της 28ης Ιουνίου 2017.#Shields & Sons Partnership κατά The Commissioners for Her Majesty's Revenue and Customs.#Αίτηση του Upper Tribunal (Tax and Chancery Chamber) για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Φόρος προστιθεμένης αξίας – Οδηγία 2006/112/ΕΚ – Άρθρο 296, παράγραφος 2 – Άρθρο 299 – Κοινό κατ’ αποκοπήν καθεστώς αγροτών – Εξαίρεση από το κοινό καθεστώς – Προϋποθέσεις – Έννοια του όρου “κατηγορία αγροτών”.#Υπόθεση C-262/16.

  judgment · EL · 28 June 2017

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• Generalinio advokato M. Szpunar išvada, pateikta 2017 m. birželio 28 d.#Shields & Sons Partnership prieš The Commissioners for Her Majesty's Revenue and Customs.#Upper Tribunal (Tax and Chancery Chamber) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Pridėtinės vertės mokestis – Direktyva 2006/112/EB – 296 straipsnio 2 dalis – 299 straipsnis – Ūkininkams skirta bendra vienodo tarifo schema – Neįtraukimas į schemą – Sąlygos – Sąvoka „ūkininkų kategorija“.#Byla C-262/16.

  judgment · LT · 28 June 2017

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• Mišljenje nezavisnog odvjetnika M. Szpunara od 28. lipnja 2017.#Shields & Sons Partnership protiv The Commissioners for Her Majesty's Revenue and Customs.#Zahtjev za prethodnu odluku koji je uputio Upper Tribunal (Tax and Chancery Chamber).#Zahtjev za prethodnu odluku – Oporezivanje – Porez na dodanu vrijednost – Direktiva 2006/112/EZ – Članak 296. stavak 2. – Članak 299. – Zajednički sustav paušalnog oporezivanja poljoprivrednika – Isključenje iz zajedničkog sustava – Pretpostavke – Pojam ‚kategorija poljoprivrednika’.#Predmet C-262/16.

  judgment · HR · 28 June 2017

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• Opinia rzecznika generalnego M. Szpunara przedstawiona w dniu 28 czerwca 2017 r.#Shields & Sons Partnership przeciwko The Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Upper Tribunal (Tax and Chancery Chamber).#Odesłanie prejudycjalne – Podatki – Podatek od wartości dodanej – Dyrektywa 2006/112/WE – Artykuł 296 ust. 2 – Artykuł 299 – Wspólny system ryczałtu dla rolników – Wyłączenie ze wspólnego systemu – Przesłanki – Pojęcie „kategorii rolników”.#Sprawa C-262/16.

  judgment · PL · 28 June 2017

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• Conclusie van advocaat-generaal M. Szpunar van 28 juni 2017.#Shields & Sons Partnership tegen The Commissioners for Her Majesty's Revenue and Customs.#Verzoek van de Upper Tribunal (Tax and Chancery Chamber) om een prejudiciële beslissing.#Prejudiciële verwijzing – Belastingen – Belasting over de toegevoegde waarde – Richtlijn 2006/112/EG – Artikel 296, lid 2 – Artikel 299 – Gemeenschappelijke forfaitaire regeling voor landbouwproducenten – Uitsluiting van de gemeenschappelijke regeling – Voorwaarden – Begrip ‚categorieën landbouwproducenten’.#Zaak C-262/16.

  judgment · NL · 28 June 2017

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• Conclusiones del Abogado General Sr. M. Szpunar, presentadas el 28 de junio de 2017.#Shields & Sons Partnership contra The Commissioners for Her Majesty's Revenue and Customs.#Petición de decisión prejudicial planteada por el Upper Tribunal (Tax and Chancery Chamber).#Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 296, apartado 2 — Artículo 299 — Régimen común de tanto alzado de los productores agrícolas — Exclusión del régimen común — Requisitos — Concepto de “categoría de productores agrícolas”.#Asunto C-262/16.

  judgment · ES · 28 June 2017

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• M. Szpunar főtanácsnok indítványa, az ismertetés napja: 2017. június 28.#Shields & Sons Partnership kontra The Commissioners for Her Majesty's Revenue and Customs.#a Upper Tribunal (Tax and Chancery Chamber) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – Hozzáadottérték‑adó – 2006/112/EK irányelv – A 296. cikk (2) bekezdése – 299. cikk – A mezőgazdasági termelőkre vonatkozó közös térítésátalány‑rendszer – A közös rendszerből való kizárás – Feltételek – A »mezőgazdasági termelők [csoportjai]« kifejezés fogalma.#C-262/16. sz. ügy.

  judgment · HU · 28 June 2017

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• Kohtujurist Szpunar, 28.6.2017 ettepanek.#Shields & Sons Partnership versus The Commissioners for Her Majesty's Revenue and Customs.#Eelotsusetaotlus, mille on esitanud Upper Tribunal (Tax and Chancery Chamber).#Eelotsusetaotlus – Maksustamine – Käibemaks – Direktiiv 2006/112/EÜ – Artikli 296 lõige 2 – Artikkel 299 – Põllumajandustootjate ühine kindla maksumääraga skeem – Ühisest skeemist välja jätmine – Tingimused – Mõiste „põllumajandustootjate kategooria“.#Kohtuasi C-262/16.

  judgment · ET · 28 June 2017

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• Conclusions de l'avocat général M. M. Szpunar, présentées le 28 juin 2017.#Shields & Sons Partnership contre Commissioners for Her Majesty's Revenue and Customs.#Demande de décision préjudicielle, introduite par l'Upper Tribunal (Tax and Chancery Chamber).#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 296, paragraphe 2 – Article 299 – Régime commun forfaitaire des producteurs agricoles – Exclusion du régime commun – Conditions – Notion de “catégorie de producteurs agricoles”.#Affaire C-262/16.

  judgment · FR · 28 June 2017

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• Concluziile avocatului general M. Szpunar prezentate la 28 iunie 2017.#Shields & Sons Partnership împotriva The Commissioners for Her Majesty's Revenue and Customs.#Cerere de decizie preliminară formulată de Upper Tribunal (Tax and Chancery Chamber).#Trimitere preliminară – Fiscalitate – Taxa pe valoarea adăugată – Directiva 2006/112/CE – Articolul 296 alineatul (2) – Articolul 299 – Regimul comun forfetar pentru producători agricoli – Excludere de la regimul comun – Condiții – Noțiunea „categorie de producători agricoli”.#Cauza C-262/16.

  judgment · RO · 28 June 2017

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• Stanovisko generálního advokáta M. Szpunara přednesené dne 28. června 2017.#Shields & Sons Partnership v. Commissioners for Her Majesty's Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce podaná Upper Tribunal (Tax and Chancery Chamber).#Řízení o předběžné otázce – Daně – Daň z přidané hodnoty – Směrnice 2006/112/ES – Článek 296 odst. 2 – Článek 299 – Společný režim daňového paušálu pro zemědělce – Vyloučení ze společného režimu – Podmínky – Pojem ‚kategorie zemědělců‘.#Věc C-262/16.

  judgment · CS · 28 June 2017

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• Conclusões do advogado-geral M. Szpunar apresentadas em 28 de junho de 2017.#Shields & Sons Partnership contra Commissioners for Her Majesty's Revenue and Customs.#Pedido de decisão prejudicial apresentado pelo Upper Tribunal (Tax and Chancery Chamber).#Reenvio prejudicial — Fiscalidade — Imposto sobre o valor acrescentado — Diretiva 2006/112/CE — Artigo 296.o, n.o 2 — Artigo 299.o — Regime comum forfetário dos produtores agrícolas — Exclusão do regime comum — Requisitos — Conceito de “categoria de produtores agrícolas”.#Processo C-262/16.

  judgment · PT · 28 June 2017

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• Návrhy prednesené 28. júna 2017 – generálny advokát M. Szpunar.#Shields & Sons Partnership proti Commissioners for Her Majesty's Revenue and Customs.#Návrh na začatie prejudiciálneho konania, ktorý podal Upper Tribunal (Tax and Chancery Chamber).#Návrh na začatie prejudiciálneho konania – Dane – Daň z pridanej hodnoty – Smernica 2006/112/ES – Článok 296 ods. 2 – Článok 299 – Spoločná paušálna úprava pre poľnohospodárov – Vyňatie zo spoločnej úpravy – Podmienky – Pojem ‚kategória poľnohospodárov‘.#Vec C-262/16.

  judgment · SK · 28 June 2017

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• Forslag til afgørelse fra generaladvokat M. Szpunar fremsat den 28. juni 2017.#Shields & Sons Partnership mod Commissioners for Her Majesty's Revenue and Customs.#Anmodning om præjudiciel afgørelse indgivet af Upper Tribunal (Tax and Chancery Chamber).#Præjudiciel forelæggelse – skatter og afgifter – merværdiafgift – direktiv 2006/112/EF – artikel 296, stk. 2 – artikel 299 – fælles standardsatsordning for landbrugere – udelukkelse fra den fælles ordning – betingelser – begrebet »kategori af landbruger«.#Sag C-262/16.

  judgment · DA · 28 June 2017

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• Julkisasiamies M. Szpunarin ratkaisuehdotus 28.6.2017.#Shields & Sons Partnership vastaan Commissioners for Her Majesty's Revenue and Customs.#Upper Tribunalin (Tax and Chancery Chamber) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – Arvonlisävero – Direktiivi 2006/112/EY – 296 artiklan 2 kohta – 299 artikla – Yhteinen maataloustuottajien vakiokantajärjestelmä – Yhteisen järjestelmän ulkopuolelle sulkeminen – Edellytykset – Käsite ”maataloustuottajien ryhmä”.#Asia C-262/16.

  judgment · FI · 28 June 2017

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• Schlussanträge des Generalanwalts M. Szpunar vom 28. Juni 2017.#Shields & Sons Partnership gegen The Commissioners for Her Majesty's Revenue and Customs.#Vorabentscheidungsersuchen des Upper Tribunal (Tax and Chancery Chamber).#Vorlage zur Vorabentscheidung – Steuern – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 296 Abs. 2 – Art. 299 – Gemeinsame Pauschalregelung für landwirtschaftliche Erzeuger – Ausschluss von der gemeinsamen Pauschalregelung – Voraussetzungen – Begriff ‚Gruppe landwirtschaftlicher Erzeuger‘.#Rechtssache C-262/16.

  judgment · DE · 28 June 2017

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• Konklużjonijiet tal-Avukat Ġenerali M. Szpunar, ippreżentati fit-28 ta’ Ġunju 2017.#Shields & Sons Partnership vs The Commissioners for Her Majesty's Revenue and Customs.#Talba għal deċiżjoni preliminari, imressqa mill-Upper Tribunal (Tax and Chancery Chamber).#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Taxxa fuq il-valur miżjud – Direttiva 2006/112/KE – Artikolu 296(2) – Artikolu 299 – Skema komuni b’rata fissa għall-bdiewa – Esklużjoni tal-iskema komuni – Kundizzjonijiet – Kunċett ta’ ‘kategorija ta’ bdiewa’.#Kawża C-262/16.

  judgment · MT · 28 June 2017

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• Заключение на генералния адвокат M. Szpunar, представено на 28 юни 2017 г.#Shields & Sons Partnership срещу The Commissioners for Her Majesty's Revenue and Customs.#Преюдициално запитване, отправено от Upper Tribunal (Tax and Chancery Chamber).#Преюдициално запитване — Данъчни въпроси — Данък върху добавената стойност — Директива 2006/112/ЕО — Член 296, параграф 2 — Член 299 — Общ режим на единна данъчна ставка за земеделски производители — Изключване от общия режим — Условия — Понятието „категория земеделски производители.#Дело C-262/16.

  judgment · BG · 28 June 2017

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• Sklepni predlogi generalnega pravobranilca M. Szpunarja, predstavljeni 28. junija 2017.#Shields & Sons Partnership proti The Commissioners for Her Majesty's Revenue and Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Upper Tribunal (Tax and Chancery Chamber).#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost – Direktiva 2006/112/ES – Člen 296(2) – Člen 299 – Skupna pavšalna ureditev za kmete – Izključitev iz skupne ureditve – Pogoji – Pojem ,kategorija kmetov‘.#Zadeva C-262/16.

  judgment · SL · 28 June 2017

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