Court of Justice (Third Chamber) 12 October 2017, C-262/16 (Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.)

JUDGMENT OF THE COURT (Third Chamber) 12 October 2017 ( *1 ) (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’) In Case C‑262/16, REQUEST for a preliminary ruling under Article 267 TFEU from the Upper