CELEX: C2006/281/19
Language: en
Date: 2006-11-18 00:00:00
Title: Case C-72/05: Judgment of the Court (First Chamber) of 14 September 2006 (reference for a preliminary ruling from the Finanzgericht München, Germany) — Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut (Sixth VAT Directive — Article 11A(1)(c) — Use of property forming part of the assets of a business for private purposes by a taxable person — Treatment of that use as a supply of services for consideration — Determination of the taxable amount — Definition of full cost to the taxable person of providing those services)

18.11.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 281/12
            
         Judgment of the Court (First Chamber) of 14 September 2006 (reference for a preliminary ruling from the Finanzgericht München, Germany) — Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut
   (Case C-72/05) (1)
   
   (Sixth VAT Directive - Article 11A(1)(c) - Use of property forming part of the assets of a business for private purposes by a taxable person - Treatment of that use as a supply of services for consideration - Determination of the taxable amount - Definition of full cost to the taxable person of providing those services)
   (2006/C 281/19)
   Language of the case: German
   Referring court
   Finanzgericht München, Germany
   Parties to the main proceedings
   
      Applicant: Hausgemeinschaft Jörg und Stefanie Wollny
   
      Defendant: Finanzamt Landshut
   Re:
   Reference for a preliminary ruling — Finanzgericht München — Interpretation of Article 11(A)(1)(c) 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) — Taxable amount of supply of service consisting of use of part of a building forming, in its entirety, part of the assets of a business for the private use of the taxable person — Definition of ‘full cost’ to the taxable person
   Operative part of the judgment
   Article 11(A)(1)(c) 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, is to be interpreted as meaning that it does not preclude the taxable amount for VAT in respect of the private use of part of a building treated by a taxable person as forming, in its entirety, part of the assets of his business from being fixed at a portion of the acquisition or construction costs of the building, established in accordance with the length of the period for adjustment of deductions concerning VAT provided for in Article 20 of that directive.
   That taxable amount must include the costs of acquiring the land on which the building is constructed when that acquisition has been subject to VAT and the taxable person has deducted that tax.
   
      (1)  OJ C 93, 16.4.2005.