# C_2019288EN.01002501.xml

| 26.8.2019 | EN | Official Journal of the European Union | C 288/25 |
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26.8.2019

EN

Official Journal of the European Union

C 288/25

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Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 24 May 2019 — Vos Aannemingen BVBA v Belgische Staat

(Case C-405/19)

(2019/C 288/32)

Language of the case: Dutch

Referring court

Hof van Cassatie

Parties to the main proceedings

Appellant: Vos Aannemingen BVBA

Respondent: Belgische Staat

Questions referred

| 1. | Is Article 17 of Directive 77/388/EEC (1) to be interpreted as meaning that the fact that expenditure also benefits a third party — as is the case where, in connection with the sale of apartments, a project promoter pays advertising costs, administrative costs and estate agents’ commission, which also benefit the landowners — does not preclude the value added tax (VAT) charged on those costs from being fully deductible, provided that it is established that there is a direct and immediate link between the expenditure and the economic activity of the taxable person and that the advantage to the third party is of secondary importance compared to the requirements of the taxable person’s business? |
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1.

Is Article 17 of Directive 77/388/EEC (1) to be interpreted as meaning that the fact that expenditure also benefits a third party — as is the case where, in connection with the sale of apartments, a project promoter pays advertising costs, administrative costs and estate agents’ commission, which also benefit the landowners — does not preclude the value added tax (VAT) charged on those costs from being fully deductible, provided that it is established that there is a direct and immediate link between the expenditure and the economic activity of the taxable person and that the advantage to the third party is of secondary importance compared to the requirements of the taxable person’s business?

| 2. | Does that principle apply also where the costs in question are not general costs but costs attributable to specific output transactions which may or may not be subject to VAT, such as in this case the sale, on the one hand, of apartments and, on the other, of land? |
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2.

Does that principle apply also where the costs in question are not general costs but costs attributable to specific output transactions which may or may not be subject to VAT, such as in this case the sale, on the one hand, of apartments and, on the other, of land?

| 3. | Does the fact that the taxable person is able/entitled to pass on part of the expenditure to the third party whom the expenditure benefits, but does not do so, have any impact on the question of the deductibility of the VAT on those costs? |
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3.

Does the fact that the taxable person is able/entitled to pass on part of the expenditure to the third party whom the expenditure benefits, but does not do so, have any impact on the question of the deductibility of the VAT on those costs?

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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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