CELEX: 62013CN0595
Language: en
Date: 2013-11-21 00:00:00
Title: Case C-595/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 21 November 2013 — Staatssecretaris van Financiën, other party: Fiscale Eenheid X NV cs

8.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 39/7
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 21 November 2013 — Staatssecretaris van Financiën, other party: Fiscale Eenheid X NV cs
   (Case C-595/13)
   2014/C 39/12
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant in cassation: Staatssecretaris van Financiën
   
      Other party: Fiscale Eenheid X NV cs
   
      Questions referred
   
   
               1.
            
            
               Is Article 13B(d)(6) of the Sixth Directive (1) to be interpreted as meaning that a company which has been set up by more than one investor for the sole purpose of investing the assets assembled in immovable property may be regarded as a special investment fund within the meaning of that provision?
            
         
               2.
            
            
               If the answer to Question 1 is in the affirmative: is Article 13B(d)(6) of the Sixth Directive to be interpreted as meaning that the term ‘management’ also covers the actual management of the company’s immovable property, which the company has entrusted to a third party?
            
         
      (1)  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).