# C_2007247EN.01001601.xml

| 20.10.2007 | EN | Official Journal of the European Union | C 247/16 |
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20.10.2007

EN

Official Journal of the European Union

C 247/16

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Reference for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 6 August 2007 — Danfoss A/S and AstraZeneca A/S v Skatteministeriet

(Case C-371/07)

(2007/C 247/20)

Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings

Applicants: Danfoss A/S and AstraZeneca A/S

Applicants:

Defendant: Skatteministeriet

Defendant:

Questions referred

| 1. | Is the second subparagraph of Article 17(6) of the Sixth VAT Directive (1) to be interpreted in such a way that it is a condition for the refusal by a Member State of a right to deduct value added tax on supplies used for the provision of meals to business contacts and staff in a company's canteen in connection with meetings that there was, prior to the entry into force of the directive, authority under national legislation for the deduction refusal in question and that this authority was applied in practice by the tax authorities in such a way that the right to deduct value added tax on these supplies was refused? |
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1.

Is the second subparagraph of Article 17(6) of the Sixth VAT Directive (1) to be interpreted in such a way that it is a condition for the refusal by a Member State of a right to deduct value added tax on supplies used for the provision of meals to business contacts and staff in a company's canteen in connection with meetings that there was, prior to the entry into force of the directive, authority under national legislation for the deduction refusal in question and that this authority was applied in practice by the tax authorities in such a way that the right to deduct value added tax on these supplies was refused?

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| 2. | Does it have any significance in answering Question 1 that company-operated canteens were not subject to VAT under the national VAT rules in force in the Member State in question before the implementation of the Sixth VAT Directive in 1978, that the national deduction exclusion rules were not changed by the implementation of the Sixth VAT Directive, and that it was exclusively as a result of the fact that company-operated canteens became subject to VAT on the implementation of the Sixth VAT Directive that the deduction exclusion rule could become relevant to that type of business? |
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2.

Does it have any significance in answering Question 1 that company-operated canteens were not subject to VAT under the national VAT rules in force in the Member State in question before the implementation of the Sixth VAT Directive in 1978, that the national deduction exclusion rules were not changed by the implementation of the Sixth VAT Directive, and that it was exclusively as a result of the fact that company-operated canteens became subject to VAT on the implementation of the Sixth VAT Directive that the deduction exclusion rule could become relevant to that type of business?

that

that

that

| 3. | Is an exclusion from the right to deduct ‘retained’ within the meaning of the second subparagraph of Article 17(6) of the Sixth VAT Directive if, from the implementation of the Sixth VAT Directive in 1978 until 1999, as a result of an administrative practice such as that described in the main proceedings there was a right to deduct VAT on the expenditure in question? |
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3.

Is an exclusion from the right to deduct ‘retained’ within the meaning of the second subparagraph of Article 17(6) of the Sixth VAT Directive if, from the implementation of the Sixth VAT Directive in 1978 until 1999, as a result of an administrative practice such as that described in the main proceedings there was a right to deduct VAT on the expenditure in question?

| 4. | Are subparagraphs (a) and (b) of Article 6(2) of the Sixth VAT Directive to be interpreted in such a way that the provision covers the supply of meals by the company free of charge to business contacts in its own canteen in connection with meetings at the company? |
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4.

Are subparagraphs (a) and (b) of Article 6(2) of the Sixth VAT Directive to be interpreted in such a way that the provision covers the supply of meals by the company free of charge to business contacts in its own canteen in connection with meetings at the company?

| 5. | Are subparagraphs (a) and (b) of Article 6(2) of the Sixth VAT Directive to be interpreted in such a way that the provision covers the supply of meals by the company free of charge to its staff in its own canteen in connection with meetings at the company? |
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5.

Are subparagraphs (a) and (b) of Article 6(2) of the Sixth VAT Directive to be interpreted in such a way that the provision covers the supply of meals by the company free of charge to its staff in its own canteen in connection with meetings at the company?

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(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).

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