# C_2012073EN.01001701.xml

| 10.3.2012 | EN | Official Journal of the European Union | C 73/17 |
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10.3.2012

EN

Official Journal of the European Union

C 73/17

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Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 19 December 2011 — Staatssecretaris van Financiën, other party: X BV

(Case C-651/11)

2012/C 73/30

Language of the case: Dutch

Referring court

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Applicant:

Other Party: X BV

Other Party:

Questions referred

Questions referred

| 1. | Is the disposal of 30 % of the shares in a company — to which the transferor of those shares supplies services that are subject to value added tax (VAT) — equivalent to the transfer of (part of) a totality of assets within the meaning of Article 5(8) and/or of services within the meaning of Article 6(5) of the Sixth Directive? (1) |
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1.

Is the disposal of 30 % of the shares in a company — to which the transferor of those shares supplies services that are subject to value added tax (VAT) — equivalent to the transfer of (part of) a totality of assets within the meaning of Article 5(8) and/or of services within the meaning of Article 6(5) of the Sixth Directive? (1)

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| 2. | If the answer to Question 1 is in the negative, is the disposal referred to in that question equivalent to the transfer of (part of) a totality of assets within the meaning of Article 5(8) and/or of services within the meaning of Article 6(5) of the Sixth Directive, where the other shareholders, who also supply services that are subject to VAT to the company whose shares have been disposed of, transfer all the other shares in that company to the same person (almost) at the same time? |
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2.

If the answer to Question 1 is in the negative, is the disposal referred to in that question equivalent to the transfer of (part of) a totality of assets within the meaning of Article 5(8) and/or of services within the meaning of Article 6(5) of the Sixth Directive, where the other shareholders, who also supply services that are subject to VAT to the company whose shares have been disposed of, transfer all the other shares in that company to the same person (almost) at the same time?

| 3. | If the answer to the second question is also in the negative, can the disposal referred to in Question 1 be regarded as the transfer of (part of) the undertaking for the purposes of Article 5(8) and/or Article 6(5) of the Sixth Directive, taking into account the fact that that disposal is closely linked to management activities carried out for that participation? |
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3.

If the answer to the second question is also in the negative, can the disposal referred to in Question 1 be regarded as the transfer of (part of) the undertaking for the purposes of Article 5(8) and/or Article 6(5) of the Sixth Directive, taking into account the fact that that disposal is closely linked to management activities carried out for that participation?

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(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation 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).

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