Court of Justice (First Chamber) 4 October 2017, C-164/16 (Commissioners for Her Majesty's Revenue & Customs v Mercedes-Benz Financial Services UK Ltd.)

JUDGMENT OF THE COURT (First Chamber) 4 October 2017 ( *1 ) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 14(2)(b) — Supply of goods — Motor vehicles — Finance lease with an option to purchase) In Case C‑164/16, REQUEST for a preliminary ruling under Article 267 TFEU from the Court of Appeal (England & Wales) (Civil Division), (United Kingdom), made