Opinion of the Advocate General — ECLI:EU:C:2011:820
Date: 2011-12-08
Language of the case: Dutch
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Taxable transactions — Taxable amount — Use by the taxable person, for both business and private purposes, of vehicles forming part of his business (Council Directive 77/388, Arts 6(2), first para. (a), and 11A(1)(c)) Article 6(2)(a) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 95/7, read together with Article 11A(1)(c) of the same directive, must be interpreted as precluding national fiscal legislation which initially authorises a taxable person whose passenger vehicles are used for both business and private purposes to deduct input value added tax immediately and in full, but which subsequently provides, as regards private use of those vehicles, for annual taxation based — for determining the taxable amount of value added tax owed in a given financial year — on a flat-rate method of calculating expenses relating to such use which does not take account on a proportional basis of the actual extent of that private use. (see para. 38, operative part)