CELEX: 62012CN0461
Language: en
Date: 2012-10-15 00:00:00
Title: Case C-461/12: Reference for a preliminary ruling from the Gerechtshof’s-Hertogenbosch (Netherlands) lodged on 15 October 2012 — Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag

12.1.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 9/30
            
         Reference for a preliminary ruling from the Gerechtshof’s-Hertogenbosch (Netherlands) lodged on 15 October 2012 — Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag
   (Case C-461/12)
   2013/C 9/51
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof’s-Hertogenbosch
   
      Parties to the main proceedings
   
   
      Applicant: Granton Advertising BV
   
      Defendant: Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag
   
      Questions referred
   
   
               1.
            
            
               Should the expression ‘other securities’ in Article 13 B(d)[5] of the Sixth Council Directive 77/388/EEG (1) (as of 1 January 2007, Article 135(1)(f) of the Eighth Directive 2006/112/EG, (2) subsequently amended) be interpreted as covering a Granton card, being a transferable card which is used for the (partial) payment for goods and services, and if so, is the issuing and sale of such a card therefore exempt from the levying of turnover tax?
            
         
               2.
            
            
               If not, should the expression ‘other negotiable instruments’ in Article 13 B(d)(3), of the Sixth Council Directive 77/388/EEG (as of 1 January 2007, Article 135(1)(d) of the Eighth Directive 2006/112/EG, subsequently amended) be interpreted as covering a Granton card, being a transferable card which is used for the (partial) payment for goods and services, and if so, is the issuing and sale of such a card therefore exempt from the levying of turnover tax?
            
         
               3.
            
            
               If a Granton card is an ‘other security’ or ‘other negotiable instrument’ in the aforementioned sense, is it important for the question of whether the issuing and sale thereof is exempt from the levying of turnover tax that, when that card is used, a levy on (a proportionate part of) the fee paid for it is, for all practical purposes, illusory?
            
         
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).