Judgment — ECLI:EU:C:2013:392
Date: 2013-06-13
Language of the case: Spanish
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Spain

Summary — Judgment of the Court (Sixth Chamber), 13 June 2013 1. Questions referred for a preliminary ruling — Reference to the Court — Conformity of the order for reference with the rules of judicial organisation and procedure in domestic law — Not a matter for the Court to determine 2. Questions referred for a preliminary ruling — Jurisdiction of the national court — Assessment of the need for and the relevance of the questions referred (Art. 267 TFEU) 3. EU law — Interpretation — Texts in several languages — Differences between the various language versions — General scheme and purpose of the rules at issue taken into account 4. EU law — Interpretation — Methods — Literal, systematic and teleological interpretation — Derogation from a general rule — Restrictive interpretation — Limit — Effectiveness of that derogation (Council Directive 2006/112, Art. 199(1)(g)) 5. Harmonisation of fiscal legislation — Common system of value added tax — Persons liable to pay the tax — Compulsory sale procedure — Concept — sale of immovable property carried out in liquidation proceedings — Insolvency proceedings occurring before liquidation proceedings — Included — Condition (Council Directive 2006/112, Art. 199(1)(g)) 1. See the text of the decision. (see para. 14) 2. See the text of the decision. (see para. 15) 3. See the text of the decision. (see para. 22) 4. See the text of the decision. (see para. 31) 5. Article 199(1)(g) of Directive 2006/112 on the common system of value added tax must be interpreted as meaning that every sale of immovable property by a judgment debtor carried out not only in the course of the liquidation of the debtor’s assets but also in the course of insolvency proceedings occurring before such liquidation falls within the concept of a compulsory sale procedure, provided that such a sale is necessary in order either to settle creditors’ claims or to enable the debtor to re-establish its economic or professional activities. (see para. 32, operative part)