Case C-437/06: Judgment of the Court (Fourth Chamber) of 13 March 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht, Germany) — Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen (Sixth VAT Directive — Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities — Right to deduct input VAT — Expenditure connected with the issue of shares and atypical silent partnerships — Apportionment of input VAT according to the economic nature of the activity — Calculation of the deductible proportion)
Date: 2008-03-13
Institutions: Court of Justice
Subjects: VAT, delivery, economic activity, interpretation of the law, provision of services, tax exemption, tax relief, tax system

9.5.2008

EN

Official Journal of the European Union

C 116/7

impossible in practice to recover

law, on condition that the application of that law does not hinder
the application or the effectiveness of Community law and does not
make it
the sums improperly
granted. It is for the national court to ensure the full application of
Community law by setting aside or, in so far as necessary, inter-
preting a national rule such as the General Statute on administra-
tive law (Algemene wet bestuursrecht) which prevents such applica-
tion. The national court may apply the Community law principles
of legal certainty and the protection of legitimate expectations when
assessing the conduct of both the recipient of the amounts lost and
the administrative authority, on condition that full account is taken
of the interests of the European Community. The fact that the reci-
the funds is a public-law person is irrelevant in that
pient of
regard.

(1) OJ C 310, 16.12.2006.

Judgment of the Court (Fourth Chamber) of 13 March
2008 (reference
a preliminary ruling from the
Niedersächsisches Finanzgericht, Germany) — Securenta
Göttinger Immobilienanlagen und Vermögensmanagement
AG v Finanzamt Göttingen

for

(Case C-437/06) (1)

(Sixth VAT Directive — Taxable person simultaneously
carrying out economic activities,
taxable or exempt, and
non-economic activities — Right to deduct input VAT —
Expenditure connected with the issue of shares and atypical
silent partnerships — Apportionment of input VAT according
to the economic nature of the activity — Calculation of the
deductible proportion)

(2008/C 116/11)

Language of the case: German

Referring court

Niedersächsisches Finanzgericht

Parties to the main proceedings

Applicant:
Vermögensmanagement AG

Securenta Göttinger

Immobilienanlagen

und

Defendant: Finanzamt Göttingen

Re:

uniform basis of assessment (OJ 1977 L 145, p. 1) — Issue of
silent partnerships by a limited company on an increase in its
capital — Supply for consideration within the meaning of
Article 2, point 1 — Deductibility of VAT conditional on a
direct and immediate link with the taxable person's business
activity — Whether deductible in part under Article 17(5) of
the Directive

Operative part of the judgment

1. Where a taxpayer simultaneously carries out economic activities,
taxed or exempt, and non-economic activities outside the scope of
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turn-
over taxes — Common system of value added tax: uniform basis of
assessment, deduction of the VAT relating to expenditure connected
with the issue of shares and atypical silent partnerships is allowed
only to the extent
that expenditure is attributable to the
taxpayer's economic activity within the meaning of Article 2(1) of
that directive.

that

the Sixth Directive is in the discretion of

2. The determination of the methods and criteria for apportioning
input VAT between economic and non-economic activities within
the meaning of
the
Member States who, when exercising that discretion, must have
regard to the aims and broad logic of that directive and, on that
basis, provide for a method of calculation which objectively reflects
the part of the input expenditure actually to be attributed, respec-
tively, to those two types of activity.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Seventh Chamber) of 13 March
2008 (reference for a preliminary ruling from the Consiglio
di Giustizia Amministrativa per la Regione siciliana (Italy))
— Ispettorato Provinciale
di Enna,
Assessorato all'agricoltura e foreste della Regione Sicilia,
Regione Sicilia v Domenico Valvo

dell'Agricoltura

(Case C-78/07) (1)

(Agriculture — Regulations (EEC) No 2328/91 and (EC)
No 950/97 — Articles 17 and 18 — Compensatory allow-
ances for permanent natural handicaps — Farmers receiving
length-of-service pensions — Right to compensatory allow-
ances — Limits)

(2008/C 116/12)

Language of the case: Italian

Reference for a preliminary ruling — Niedersächsisches Finanz-
gericht — Interpretation of Articles 2, point 1, and 17(5) of
Directive 77/388/EEC: Sixth Council Directive of 17 May 1977
on the harmonisation of the laws of the Member States relating
to turnover taxes — Common system of value added tax:

Referring court

Consiglio di Giustizia Amministrativa per la Regione siciliana