Court of Justice (Second Chamber) 3 September 2014, C‑589/12 (Commissioners for Her Majesty’s Revenue & Customs v GMAC UK plc.)

JUDGMENT OF THE COURT (Second Chamber) 3 September 2014 ( *1 ) ‛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’ In Case C‑589/12, REQUEST