CELEX: C2006/331/28
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-401/05: Judgment of the Court (Third Chamber) of 14 December 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — VDP Dental Laboratory NV v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(e) — Scope of the exemption — Manufacture and repair of dental prostheses by an intermediary who does not have the status of dentist or dental technician — Subcontracting to a dental technician)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/17
            
         Judgment of the Court (Third Chamber) of 14 December 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — VDP Dental Laboratory NV v Staatssecretaris van Financiën
   (Case C-401/05) (1)
   
   (Sixth VAT Directive - Exemptions - Article 13A(1)(e) - Scope of the exemption - Manufacture and repair of dental prostheses by an intermediary who does not have the status of dentist or dental technician - Subcontracting to a dental technician)
   (2006/C 331/28)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden (Netherlands)
   Parties to the main proceedings
   
      Applicant: VDP Dental Laboratory NV
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 13, 17 and 28 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) — Notion of ‘dental prostheses supplied by dentists and dental technicians’ — Supply effected by a taxable person who has subcontracted the manufacture of a dental prosthesis to a dental technician — Right to deduct VAT in the case of supply in another Member State which has excluded an exemption
   Operative part of the judgment
   Article 13A(1)(e) 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 meaning that it does not apply to supplies of dental prostheses effected by an intermediary like the one in question in the main proceedings who does not have the status of dentist or dental technician, but has acquired such prostheses from a dental technician.
   
      (1)  OJ C 36, 11.2.2006.