# C_2015138EN.01000501.xml

| 27.4.2015 | EN | Official Journal of the European Union | C 138/5 |
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27.4.2015

EN

Official Journal of the European Union

C 138/5

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Judgment of the Court (First Chamber) of 26 February 2015 (requests for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-144/13), Staatssecretaris van Financiën v X BV (C-154/13), Nobel Biocare Nederland BV (C-160/13)

(Joined Cases C-144/13, C-154/13 and C-160/13) (1)

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((Reference for a preliminary ruling - Value added tax - Deductions - Exemptions - Supplies of dental prostheses))

(2015/C 138/05)

Language of the case: Dutch

Referring court

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Parties to the main proceedings

Applicants: VDP Dental Laboratory NV (C-144/13), Staatssecretaris van Financiën (C-154/13, C-160/13)

Applicants:

Defendants: Staatssecretaris van Financiën (C-144/13), X BV (C-154/13), Nobel Biocare Nederland BV (C-160/13)

Defendants:

Operative part of the judgment

Operative part of the judgment

| 1) | Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2007/75/EC of 20 December 2007, must be interpreted as meaning that, where the exemption from value added tax provided for by national law is incompatible with Directive 2006/112, as amended by Directive 2007/75, Article 168 does not permit a taxable person both to benefit from that exemption and to exercise the right to deduct tax. |
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1)

Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2007/75/EC of 20 December 2007, must be interpreted as meaning that, where the exemption from value added tax provided for by national law is incompatible with Directive 2006/112, as amended by Directive 2007/75, Article 168 does not permit a taxable person both to benefit from that exemption and to exercise the right to deduct tax.

| 2) | Article 140(a) and (b) and Article 143(a) of Directive 2006/112, as amended by Directive 2007/75, must be interpreted as meaning that the exemption from value added tax for which they provide applies to the intra-Community acquisition and the final importation of dental prostheses supplied by dentists and dental technicians where the Member State of the supply or importation has not implemented the transitional rules provided for in Article 370 of Directive 2006/112, as amended by Directive 2007/75. |
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2)

Article 140(a) and (b) and Article 143(a) of Directive 2006/112, as amended by Directive 2007/75, must be interpreted as meaning that the exemption from value added tax for which they provide applies to the intra-Community acquisition and the final importation of dental prostheses supplied by dentists and dental technicians where the Member State of the supply or importation has not implemented the transitional rules provided for in Article 370 of Directive 2006/112, as amended by Directive 2007/75.

| 3) | Article 140(a) and (b) of Directive 2006/112, as amended by Directive 2007/75, must be interpreted as meaning that the exemption from value added tax provided for in that provision also applies where the intra-Community acquisition of dental prostheses originates from a Member State which has implemented the derogating and transitional arrangements provided for in Article 370 of that directive. |
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3)

Article 140(a) and (b) of Directive 2006/112, as amended by Directive 2007/75, must be interpreted as meaning that the exemption from value added tax provided for in that provision also applies where the intra-Community acquisition of dental prostheses originates from a Member State which has implemented the derogating and transitional arrangements provided for in Article 370 of that directive.

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(1)  OJ C 178, 22.6.2013.

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