CELEX: C2006/331/17
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-240/05: Judgment of the Court (Third Chamber) of 7 December 2006 (reference for a preliminary ruling from the Cour d'appel — Luxembourg) — Administration de l'enregistrement et des domaines v Eurodental Sàrl (Sixth VAT Directive — Exemptions — Articles 13A(1)(e), 17(3)(b) and 28cA(a) — Right to deduct — Manufacture and repair of dental prostheses — Intra-Community transactions relating to transactions which are exempt within the Member State — Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E — Principle of fiscal neutrality — Partial harmonisation of VAT)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/11
            
         Judgment of the Court (Third Chamber) of 7 December 2006 (reference for a preliminary ruling from the Cour d'appel — Luxembourg) — Administration de l'enregistrement et des domaines v Eurodental Sàrl
   (Case C-240/05) (1)
   
   (Sixth VAT Directive - Exemptions - Articles 13A(1)(e), 17(3)(b) and 28cA(a) - Right to deduct - Manufacture and repair of dental prostheses - Intra-Community transactions relating to transactions which are exempt within the Member State - Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E - Principle of fiscal neutrality - Partial harmonisation of VAT)
   (2006/C 331/17)
   Language of the case: French
   Referring court
   Cour d'appel (Luxembourg)
   Parties to the main proceedings
   
      Applicant: Administration de l'enregistrement et des domaines
   
      Defendant: Eurodental Sàrl
   Re:
   Reference for a preliminary ruling — Cour d'appel du Grand-Duché de Luxembourg — Interpretation of Articles 13A(1)(e), 17(3)(b) and 28cA(a) 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), as amended — Deductibility of VAT charged on goods used for certain intra-Community transactions where these transactions are exempt if carried out within the territory of the country — Making and repairing of dental prostheses
   Operative part of the judgment
   A transaction which is exempted from value added tax within the territory of a Member State under Article 13A(1)(e) of the 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 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers and Council Directive 92/111/EEC of 14 December 1992 introducing simplification measures with regard to value added tax, does not give rise to the right to deduct input value added tax pursuant to Article 17(3)(b) of that directive, even when it is an intra-Community transaction, and regardless of the system of value added tax applicable in the Member State of destination.
   
      (1)  OJ C 193, 6.8.2005.