Judgment of the Court (Fifth Chamber) 29 April 2004 in Joined Case C-487/01 and C-7/02 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Gemeente Leusden (C-487/01), Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën (Turnover taxes — Common system of value added tax — Article 17 of the Sixth Directive 77/388/EEC — Deduction of input tax — Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property — Adjustment of deductions — Application to current leases)
Date: 2004-04-30
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, interpretation of the law, property leasing, tax exemption, tax harmonisation

C 118/18

EN

Official Journal of the European Union

30.4.2004

JUDGMENT OF THE COURT

goods which is let pursuant to Article 20 of the Sixth Directive
77/388.

(Fifth Chamber)

29 April 2004

in Joined Case C-487/01 and C-7/02 (reference for a preli-
minary ruling from the Hoge Raad der Nederlanden):
Gemeente Leusden (C-487/01), Holin Groep BV cs (C-7/02)
v Staatssecretaris van Financiën (1)

(Turnover taxes — Common system of value added tax —
Article 17 of the Sixth Directive 77/388/EEC — Deduction
of input tax — Amendment of national
legislation with-
drawing the right to opt for taxation of lettings of immovable
property — Adjustment of deductions — Application to
current leases)

(2004/C 118/31)

Where a Member State withdraws the right to opt for taxation of
lettings of immovable property, it must take account of the legiti-
mate expectation of
its taxable persons when determining the
arrangements for implementing the legislative amendment. The
repeal of legislation from which a taxable person has derived an
advantage in paying less tax, without
there being any abuse,
cannot however, as such, breach a legitimate expectation based on
Community law.

2) Article 5(7)(a) of the Sixth Directive 77/388 concerns the appli-
cation of goods by a taxable person for the purposes of his busi-
ness and not a legislative amendment withdrawing the right to
transaction which is generally
opt
exempt.

for taxation of a financial

(1) OJ C 44 of 16.2.2002
OJ C 109 of 4.5.2002

(Language of the case: Dutch)

JUDGMENT OF THE COURT

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

(Fifth Chamber)

of 29 April 2004

In Joined Cases C-487/01 and C-7/02: REFERENCE to the
Court under Article 234 EC from the Hoge Raad der Neder-
landen (Netherlands) for a preliminary ruling in the proceedings
pending before that court between Gemeente Leusden (C-487/
01), Holin Groep BV cs (C-7/02) and Staatssecretaris van
Financiën - on the interpretation of Articles 5(7)(a), 17 and
20(2) 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 taxes – Common system of value added
tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and the
principles of the protection of legitimate expectations and legal
certainty - the Court, composed of: P. Jann, acting for the Presi-
dent of the Fifth Chamber, A. Rosas (Rapporteur) and S. von
Bahr, Judges; A. Tizzano, Advocate General; M.-F. Contet, Prin-
cipal Administrator, for the Registrar, has given a judgment on
29 April 2004, in which it has ruled:

1) Articles 17 and 20(2)

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 taxes – Common
system of value added tax: uniform basis of assessment, interpreted
in accordance with the principles of the protection of legitimate
expectations and legal certainty do not preclude the withdrawal by
a Member State of the right to opt for taxation of lettings of
immovable property which results in the adjustment of deductions
made in respect of the immovable property acquired as capital

in Case C-102/02 (reference for a preliminary ruling from
the Verwaltungsgericht Stuttgart): Ingeborg Beuttenmüller
v Land Baden-Württemberg (1)

(Freedom of movement
for workers — Recognition of
diplomas — Directives 89/48/EEC and 92/51/EEC —
teachers — Holder of a
Primary and secondary school
diploma of post-secondary studies of two years' duration —
Conditions for the exercise of the profession)

(2004/C 118/32)

(Language of the case: German)

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

In Case C-102/02: reference to the Court under Article 234 EC
from the Verwaltungsgericht Stuttgart (Germany) for a preli-
minary ruling in the proceedings pending before that court