Case C-435/05: Judgment of the Court (Fourth Chamber) of 8 February 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Investrand BV v Staatssecretaris van Financiën (Sixth VAT Directive — Article 17(2) — Right to deduct — Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT)
Date: 2007-04-14
Institutions: Court of Justice
Subjects: VAT, delivery, interpretation of the law, provision of services, tax relief

C 82/6

EN

Official Journal of the European Union

14.4.2007

Re:

Re:

Reference for a preliminary ruling — Efetio Patron — Interpre-
tation of Article 1 of the Brussels Convention — Scope of the
Convention — Action brought by the victims of a war massacre
against a Contracting State as being liable for the acts of its
armed forces in wartime

Operative part of the judgment

On a proper construction of the first sentence of the first paragraph of
Article 1 of the Convention of 27 September 1968 on Jurisdiction
and the Enforcement of Judgments in Civil and Commercial Matters,
as amended by the Convention of 9 October 1978 on the Accession
of the Kingdom of Denmark, Ireland and the United Kingdom of
Great Britain and Northern Ireland, by the Convention of 25 October
1982 on the Accession of the Hellenic Republic and by the Conven-
tion of 26 May 1989 on the Accession of the Kingdom of Spain and
the Portuguese Republic,
‘civil matters’ within the meaning of that
provision does not cover a legal action brought by natural persons in a
Contracting State against another Contracting State for compensation
in respect of
the
victims of acts perpetrated by armed forces in the course of warfare in
the territory of the first State.

the loss or damage suffered by the successors of

(1) OJ C 243, 1.10.2005.

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Article 17(2) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of
taxes —
the Member States relating to turnover
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — Services paid for by a taxable
person with a view to establishing the amount of a claim which
arose before he became a taxable person — Deduction of the
tax — Need for a direct and immediate link between the
services and his activity as a taxable person or not

Operative part of the judgment

Article 17(2) of 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, is to be interpreted as meaning that the costs for
advisory services which a taxable person obtains with a view to estab-
lishing the amount of a claim forming part of his company's assets
and relating to a sale of shares prior to his becoming liable to VAT do
not, in the absence of evidence establishing that the exclusive reason for
those services is to be found in the economic activity, within the
meaning of that directive, carried out by the taxable person, have a
direct and immediate link with that activity and, consequently, do not
give rise to a right to deduct the VAT charged on them.

(1) OJ C 74, 25.3.2006.

Judgment of the Court (Fourth Chamber) of 8 February
2007 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden — Netherlands) — Investrand BV v
Staatssecretaris van Financiën

(Case C-435/05) (1)

Judgment of the Court (Second Chamber) of 8 February
2007 — Groupe Danone v Commission of the European
Communities

(Sixth VAT Directive — Article 17(2) — Right to deduct —
Costs related to advisory services obtained in the course of
arbitration proceedings to establish the amount of a claim
that forms part of a company's assets, but arose before its
holder became liable to VAT)

(2007/C 82/10)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden (Netherlands)

Parties to the main proceedings

Applicant: Investrand BV

Defendant: Staatssecretaris van Financiën

(Case C-3/06 P) (1)

(Appeal — Competition — Agreements, decisions and
concerted practices — Fines — Guidelines on the method of
setting fines — Leniency notice)

(2007/C 82/11)

Language of the case: French

Parties

Appellant: Groupe Danone (represented by: A. Winckler and S.
Sorinas Jimeno, lawyers)

the European
Other party to the proceedings: Commission of
Communities (represented by: A. Bouquet and W. Wils, Agents)