6.6.2016 |
EN |
Official Journal of the European Union |
C 200/13 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 6 April 2016 — Peter Fisher, Stephen Fisher, Anne Fisher v Commissioners for Her Majesty's Revenue & Customs
(Case C-192/16)
(2016/C 200/19)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicants: Peter Fisher, Stephen Fisher, Anne Fisher
Defendants: Commissioners for Her Majesty's Revenue & Customs
Interested party: Her Majesty’s Government of Gibraltar
Questions referred
1. |
For the purposes of Article 49 TFEU (freedom of establishment) and in the light of the constitutional relationship between Gibraltar and the United Kingdom:
|
2. |
How, if at all, does the answer to the above questions differ when considered in the context of Article 63 TFEU (and consequently as regards the freedom of movement of capital) rather than Article 49 TFEU? |