# C_2004228EN.01002502.xml

| 11.9.2004 | EN | Official Journal of the European Union | C 228/25 |
| --- | --- | --- | --- |

11.9.2004

EN

Official Journal of the European Union

C 228/25

---

Reference for a preliminary ruling by the Vestre Landsret by order of that court of 25 June 2004 in the case of Jyske Finans against Skatteministeriet

(Case C-280/04)

(2004/C 228/51)

Reference has been made to the Court of Justice of the European Communities by order of the Vestre Landsret (Western Regional Court) (Denmark) of 25 June 2004, which was received at the Court Registry on 29 June 2004, for a preliminary ruling in the case of Jyske Finans against Skatteministeriet (Finance Ministry) on the following questions:

| 1. | Must Article 13.B(c), in conjunction with Articles 2(1) and 11.A(1)(a), of the Sixth VAT Directive 77/388/EEC (1) be construed as precluding a Member State from maintaining a legal situation under its law on value added tax pursuant to which a taxable person who has introduced capital items to a significant extent into his business assets is, in contrast to second-hand car dealers and other traders who sell second-hand cars, liable to VAT on the sale of those capital items, even in the case where the items were purchased from taxable persons who did not declare tax on the price of the items, with the result that there was no possibility of deducting VAT at the time of acquisition? |
| --- | --- |

1.

Must Article 13.B(c), in conjunction with Articles 2(1) and 11.A(1)(a), of the Sixth VAT Directive 77/388/EEC (1) be construed as precluding a Member State from maintaining a legal situation under its law on value added tax pursuant to which a taxable person who has introduced capital items to a significant extent into his business assets is, in contrast to second-hand car dealers and other traders who sell second-hand cars, liable to VAT on the sale of those capital items, even in the case where the items were purchased from taxable persons who did not declare tax on the price of the items, with the result that there was no possibility of deducting VAT at the time of acquisition?

1

| 2. | Must Article 26a.A(e) of the Sixth VAT Directive be construed as meaning that the term ‘taxable dealer’ covers only persons whose principal activity consists in the purchase and sale of second-hand goods in cases where the second-hand goods in question are acquired with the sole or principal purpose of obtaining a financial profit on their resale, or does that term also cover persons who normally dispose of those goods by sale at the end of a leasing period as a subsidiary link in the overall economic leasing activity under the circumstances outlined above? |
| --- | --- |

2.

Must Article 26a.A(e) of the Sixth VAT Directive be construed as meaning that the term ‘taxable dealer’ covers only persons whose principal activity consists in the purchase and sale of second-hand goods in cases where the second-hand goods in question are acquired with the sole or principal purpose of obtaining a financial profit on their resale, or does that term also cover persons who normally dispose of those goods by sale at the end of a leasing period as a subsidiary link in the overall economic leasing activity under the circumstances outlined above?

---

(1)  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, corrigendum at OJ 1977 L 149, p. 26).

1

---