Judgment of of the Court (Fifth Chamber) of 4 October 2001 in Case C-326/99 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Stichting "Goed Wonen" v Staatssecretaris van Financiën (Sixth VAT Directive — Power of a Member State to treat certain rights in rem in immovable property as tangible property capable of supply — Restriction of the exercise of that power to cases where the price of the right in rem is at least equal to the economic value of the property concerned — Letting and leasing of immovable property — Exemptions)
Date: 2001-11-24
Institutions: Court of Justice
Subjects: interpretation of the law, property leasing, real property

C 331/4

EN

Official Journal of the European Communities

24.11.2001

JUDGMENT OF OF THE COURT

(Fifth Chamber)

of 4 October 2001

in Case C-326/99 (reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Stichting ‘Goed Wonen’
v Staatssecretaris van Financiën (1)

(Sixth VAT Directive — Power of a Member State to treat
certain rights in rem in immovable property as tangible
property capable of supply — Restriction of the exercise of
that power to cases where the price of the right in rem is at
least equal to the economic value of the property concerned —
Letting and leasing of immovable property — Exemptions)

(2001/C 331/05)

(Language of the case: Dutch)

constructies met betrekking tot onroerende zaken (Law to
prevent artificial arrangements relating to immovable property)
of 18 December 1995, whereby classification as a ‘supply of
goods’ of the grant, transfer, modification, waiver or termination
of rights in rem in immovable property is made subject to the
condition that the total considerations, plus turnover tax, must
amount
least the economic value of the immovable
property to which those rights in rem relate.

to at

2. On a proper construction of Article 13B(b) and C(a) of
Directive 77/388/EEC, it does not preclude adoption of a
national provision such as Article 11(1)(b), point 5, of the
VAT Law of 28 June 1968, as amended by the Law of
18 December 1995, which, for the purposes of the application
of the exemption from value added tax, allows the grant, for an
agreed period and for payment, of a right in rem entitling the
holder to use immovable property, such as the usufructuary
right in question in the present case, to be treated as the leasing
or letting of immovable property.

(1) OJ C 333 of 20.11.1999.

(Provisional translation; the definitive translation will be published
in the European Court Reports)

JUDGMENT OF THE COURT

In Case C-326/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Hoge Raad der
Nederlanden (Supreme Court of the Netherlands)
(Nether-
lands), for a preliminary ruling in the proceedings pending
before that court between Stichting ‘Goed Wonen’ and Staats-
secretaris van Financiën — on the interpretation of Article 5(3)
and Article 13B(b) and C(a) of the Sixth Council Directive
(77/338/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 assess-
ment (OJ 1977 L 145, p. 1) — the Court, composed of: A. La
Pergola (Rapporteur), President of the Chamber, M. Wathelet,
D.A.O. Edward, P. Jann and C.W.A. Timmermans, Judges;
F.G. Jacobs, Advocate General; D. Louterman-Hubeau, Head of
Division, for the Registrar, has given a judgment on 4 October
2001, in which it has ruled:

1. On a proper construction of Article 5(3)(b) of the Sixth
Council Directive (77/388/EEC) of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
turnover tax — Common system of value added tax: uniform
basis of assessment, it does not preclude adoption of a national
provision, such as Article 3(2) of the Wet houdende vervanging
van de bestaande omzetbelasting door een omzetbelasting
volgens het stelsel van heffing over de toegevoegde waarde (Law
replacing turnover tax by the system of taxing added value) of
28 June 1968, as amended by the Wet ter bestrijding van

(Fifth Chamber)

of 4 October 2001

in Case C-438/99 (reference for a preliminary ruling from
the Juzgado de lo Social U´ nico de Algeciras): Maria Luisa
Jiménez Melgar v Ayuntamiento de Los Barrios (1)

(Protection of pregnant women — Directive 92/85/EEC —
Article 10 — Direct effect and scope — Dismissal — Fixed-
term contract of employment)

(2001/C 331/06)

(Language of the case: Spanish)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-438/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Juzgado de lo
Social U´ nico de Algeciras (Social Court, Algeciras), (Spain) for
a preliminary ruling in the proceedings pending before that
court between Maria Luisa Jiménez Melgar and Ayuntamiento
de Los Barrios — on the interpretation of Article 10 of Council
Directive 92/85/EEC of 19 October 1992 on the introduction
of measures to encourage improvements in the safety and