Court of Justice of the European Union · Judgment

C‑589/12Commissioners for Her Majesty’s Revenue & Customs v GMAC UK plc

Decided: 2014-09-03
ECLI: ECLI:EU:C:2014:2131
CELEX: 62012CJ0589
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — VAT — Sixth Directive 77/388/EEC — Article 11C(1), first subparagraph — Direct effect — Reduction of the taxable amount — Two transactions concerning the same goods — Supply of goods — Cars, sold on a hire purchase basis, repossessed and sold at auction — Abuse of rights.

Interprets

EUR-Lex The 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
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