Case C-434/05: Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of  2 December 2005  in Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën
Date: 2006-03-25
Institutions: Court of Justice
Subjects: VAT, delivery, education, interpretation of the law, provision of services, tax exemption, teaching

C 74/2

EN

Official Journal of the European Union

25.3.2006

(Thailand) (lawyer: H. Teissier du Cros), the other party to the
proceedings being Commission of the European Commu-
nities (represented by P.J. Kuijper and B. Schöfer, Agents) —
the Court (Second Chamber), composed of C.W.A. Timmer-
mans, President of the Chamber,
J. Makarczyk, R. Silva de
Lapuerta, P. Kūris and G. Arestis (Rapporteur), Judges; C. Stix-
Hackl, Advocate General; K. Sztranc, Administrator, gave a
judgment on 19 January 2006, in which it:

preted as including the service described in Question 1
above?

3. Are the answers to the above questions affected by the fact
that the body which makes the teacher available is itself also
an educational institution?

1. Dismisses the appeal;

2. Orders the Asian Institute of Technology (AIT) to pay the costs.

(1) OJ C 47 of 21. 2. 2004.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization of the laws of Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assessment OJ
1977 L 145, p 1.

Reference for a preliminary ruling from the Hoge Raad
Der Nederlanden by order of that court of 2 December
2005 in Investrand B.V. v Staatssecretaris van Financiën

(Case C-435/05)

(2006/C 74/04)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Hoge Raad Der Nederlanden
(Supreme Court of the Netherlands) of 2 December 2005,
received at the Court Registry on 5 December 2005, for a preli-
minary ruling in the proceedings between Investrand B.V. and
Staatssecretaris van Financiën on the following question:

In the context of the right of deduction granted in Article 17(2)
of the Sixth Directive (1), must it be held that there is a direct
and immediate link between specific services obtained by a
taxable person and taxable transactions yet to be performed by
that same taxable person in a case where those services have
been obtained with a view to establishing a monetary claim
that forms part of his assets but which arose in a period
preceding that in which he was liable for VAT?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization 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. l

Reference for a preliminary ruling from the Hoge Raad
Der Nederlanden by order of that court of 2 December
2005 in Stichting Regionaal Opleidingen Centrum Noord-
Kennemerland/West-Friesland (Horizon College) v Staats-
secretaris van Financiën

(Case C-434/05)

(2006/C 74/03)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Hoge Raad Der Nederlanden
(Supreme Court of the Netherlands) of 2 December 2005,
received at the Court Registry on 5 December 2005, for a preli-
minary ruling in the proceedings between Stichting Regionaal
Opleidingen
Centrum Noord-Kennemerland/West-Friesland
(Horizon College) and Staatssecretaris van Financiën on the
following questions:

1. Is Article 13 A(1)(i) of the Sixth Directive (1) to be inter-
preted as meaning that the provision of education includes
the making available, for consideration, of a teacher to an
educational
institution in order that he may temporarily
provide teaching services there within the area of responsi-
bility of that educational institution?

2. If the answer to that question is in the negative, can the
concept of ‘services closely related to education’ be inter-