do-me/EUR-LEX huggingface dataset:
Case C-511/10: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG (Sixth VAT Directive — Article 17(5), third subparagraph — Right to deduct input tax — Goods and services used for both taxable and exempt transactions — Letting of a building for commercial and residential purposes — Criterion for calculating the deductible proportion of VAT)
Date: 2012-11-08
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, property leasing, tax relief








C_2013009EN.01000601.xml










12.1.2013   


EN


Official Journal of the European Union


C 9/6





Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG
(Case C-511/10) (1)

(Sixth VAT Directive - Article 17(5), third subparagraph - Right to deduct input tax - Goods and services used for both taxable and exempt transactions - Letting of a building for commercial and residential purposes - Criterion for calculating the deductible proportion of VAT)
2013/C 9/07
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Finanzamt Hildesheim

Defendant: BLC Baumarkt GmbH & Co. KG

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the third subparagraph of Article 17(5) 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 (OJ 1977 L 145, p. 1) — Right to deduct input tax — Goods and services used for both taxable and exempt transactions — Letting of a building for commercial and residential purposes — Calculation of the deductible proportion on the basis of the turnover attributed to the commercial tenants — National legislation prescribing that the proportion is to be calculated on the basis of the building’s floor area attributed to those tenants

Operative part of the judgment

The third subparagraph of Article 17(5) 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 must be interpreted as allowing Member States, for the purposes of calculating the proportion of input value added tax deductible for a given operation, such as the construction of a mixed-use building, to give precedence, as the key to allocation, to an allocation key other than that based on turnover appearing in Article 19(1) of that directive, on condition that the method used guarantees a more precise determination of the said deductible proportion.


(1)  OJ C 30, 29.1.2011.
Joined Cases C-229/11 and C-230/11: Judgment of the Court (Fifth Chamber) of 8 November 2012 (references for a preliminary ruling from the Arbeitsgericht Passau — Germany) — Alexander Heimann (C-229/11), Konstantin Toltschin (C-230/11) v Kaiser GmbH, (Social policy — Directive 2003/88/EC — Short-time working ( ‘Kurzarbeit’ ) — Reduction of paid annual leave on the basis of short-time working — Allowance in lieu)
Date: 2012-11-08
Institutions: Court of Justice
Subjects: financial equalisation, interpretation of the law, paid leave, reduction of working time, social policy








C_2013009EN.01001402.xml










12.1.2013   


EN


Official Journal of the European Union


C 9/14





Judgment of the Court (Fifth Chamber) of 8 November 2012 (references for a preliminary ruling from the Arbeitsgericht Passau — Germany) — Alexander Heimann (C-229/11), Konstantin Toltschin (C-230/11) v Kaiser GmbH,
(Joined Cases C-229/11 and C-230/11) (1)

(Social policy - Directive 2003/88/EC - Short-time working (‘Kurzarbeit’) - Reduction of paid annual leave on the basis of short-time working - Allowance in lieu)
2013/C 9/21
Language of the case: German

Referring court

Arbeitsgericht Passau

Parties to the main proceedings


Applicants: Alexander Heimann (C-229/11), Konstantin Toltschin (C-230/11)

Defendant: Kaiser GmbH,

Re:

References for a preliminary ruling — Arbeitsgericht Passau — Interpretation of Article 31(2) of the Charter of Fundamental Rights (OJ 2010 C 83, p. 389) and of Article 7(1) of Directive 2003/88/EC of the European Parliament and of the Council of 4 November 2003 concerning certain aspects of the organisation of working time (OJ 2003 L 299, p. 9) — Reduction in the usual hours worked in the undertaking, as a result of short-time working (‘Kurzarbeit’) — National legislation providing for a reduced entitlement to paid annual leave on the basis of the reduction in the number of working days under short-time working

Operative part of the judgment

Article 31(2) of the Charter of Fundamental Rights of the European Union and Article 7(1) of Directive 2003/88/EC of the European Parliament and of the Council of 4 November 2003 concerning certain aspects of the organisation of working time must be interpreted as meaning that they do not preclude national legislation or practice, such as a social plan agreed between an undertaking and its works council, under which the paid annual leave of a worker on short-time working is calculated according to the pro rata temporis rule.


(1)  OJ C 269, 10.9.2011.