Case C-515/07: Judgment of the Court (Fourth Chamber) of 12 February 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën (Sixth VAT Directive — Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions — Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services)
Date: 2009-02-12
Institutions: Court of Justice
Subjects: Germany, VAT, goods and services, intermediate goods, interpretation of the law, tax relief, tax system

C 82/6

EN

Official Journal of the European Union

4.4.2009

2. Orders the Republic of Poland to pay the costs.

(1) OJ C 22, 26.1.2008.

States relating to turnover taxes — Common system of value added
tax: uniform basis of assessment, must be interpreted as not being
applicable to the use of goods and services allocated to the business for
the purpose of transactions other than the taxable transactions of the
taxable person, as the value added tax due in respect of the acquisition
of those goods and services, and relating to such transactions, is not
deductible.

(1) OJ C 22, 26.1.2008.

Judgment of the Court (Fourth Chamber) of 12 February
2009 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden (Netherlands)) — Vereniging
v
Noordelijke

Tuinbouw Organisatie

Land-
Staatssecretaris van Financiën

en

(Case C-515/07) (1)

(Sixth VAT Directive — Goods and services forming part of
the assets of a business for use in taxable transactions and in
transactions other than taxable transactions — Right to an
immediate and full deduction of the tax paid in respect of the
acquisition of such goods and services)

Judgment of the Court (Third Chamber) of 12 February
2009 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Margarete Block v Finanzamt
Kaufbeuren

(Case C-67/08) (1)

(2009/C 82/10)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

(Free movement of capital — Articles 56 EC and 58 EC —
Inheritance tax — National rules not allowing inheritance tax
in respect of capital claims, paid by an heir in one Member
State,
inheritance tax payable in
another Member State where the owner of the assets was resi-
dent at the time of death — Double taxation — Restriction
— None)

to be credited against

(2009/C 82/11)

Language of the case: German

Applicant: Vereniging Noordelijke Land- en Tuinbouw Organi-
satie

Defendant: Staatssecretaris van Financiën

Referring court

Bundesfinanzhof

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Articles 6(2) and 17(1), (2) and (6)
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
(OJ 1977 L 145, p. 1) — Goods and
basis of assessment
services (not only capital goods used partly for business and
partly for private purposes) — Allocation in full
to the
taxpayer's business assets — Possibility of deducting immedi-
ately and in full the tax on the purchase of such goods and
services.

Operative part of the judgment

Articles 6(2)(a) and 17(2) of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member

Parties to the main proceedings

Applicant: Margarete Block

Defendant: Finanzamt Kaufbeuren

Re:

for

a preliminary

Reference
ruling — Bundesfinanzhof
(Germany) — Interpretation of Articles 56(1) and 58(1)(a) and
(3) of the EC Treaty — National inheritance tax legislation —
Double taxation resulting from the impossibility of crediting tax
levied in another Member State against national tax where the
inherited assets situated in that other Member State are in the
form of a bank account