CELEX: C2005/217/24
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (Grand Chamber) of 14 July 2005 in Case C-434/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in P. Charles and T.S. Charles-Tijmens v Staatssecretaris van Financiën (Sixth VAT directive — Deduction of input tax paid — Immovable property used in part for the business and in part for private purposes)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/13
            
         
      JUDGMENT OF THE COURT
   
   (Grand Chamber)
   of 14 July 2005
   in Case C-434/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in P. Charles and T.S. Charles-Tijmens v Staatssecretaris van Financiën (1)
   
   (Sixth VAT directive - Deduction of input tax paid - Immovable property used in part for the business and in part for private purposes)
   (2005/C 217/24)
   Language of the case: Dutch
   In Case C-434/03: reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 10 October 2003, received at the Court on 13 October 2003, in the proceedings between P. Charles and T.S. Charles-Tijmens and Staatssecretaris van Financiën — the Court (Grand Chamber), composed of V. Skouris, President, P. Jann, C.W.A. Timmermans, A. Rosas, R. Silva de Lapuerta, K. Lenaerts and A. Borg Barthet, Presidents of Chambers, S. von Bahr (Rapporteur), J.N. Cunha Rodrigues, J. Makarczyk, P. Kūris, E. Juhász and G. Arestis, Judges; F.G. Jacobs, Advocate General; K. Sztranc, Administrator, for the Registrar, gave a judgment on 14 July 2005, in which it ruled:
   Article 6(2) and Article 17(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 basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as precluding national legislation such as that at issue in the main proceedings, adopted before that directive came into force, which does not make it possible for a taxable person to allocate capital goods used in part for business purposes and in part for purposes other than those of his business wholly to his business and, where appropriate, to deduct immediately and in full the value added tax due on the acquisition of those goods.
   
      (1)  OJ C 304 of 13.12.2003.