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Document 62011CN0299
Case C-299/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen
Case C-299/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen
Case C-299/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen
IO C 269, 10.9.2011, p. 26–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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10.9.2011 |
EN |
Official Journal of the European Union |
C 269/26 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen
(Case C-299/11)
2011/C 269/48
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: Gemeente Vlaardingen
Question referred
Must Article 5(7)(a) of the Sixth Directive, (1) read in conjunction with Article 5(5) and Article 11(A)(1)(b) of the Sixth Directive, be interpreted as meaning that, upon the occupation of immovable property by a taxable person for exempt purposes, a Member State may charge VAT in a case where:
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that immovable property consists of a (building) work completed on the taxable person’s own land and to his own order by a third person for consideration, and |
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that land was previously used by the taxable person for (the same) exempt business purposes, and the taxable person did not previously enjoy a VAT deduction in respect of that same land, |
with the result that (the value of that) same land becomes included in the VAT charge?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).