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Court of Justice of the European Union · Judgment

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

Decided
2017-10-12
ECLI
ECLI:EU:C:2017:756
CELEX
62016CJ0262
Finality
Final, the decision cannot be appealed

The court's own keywords

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’.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit