CELEX: C2007/095/45
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-98/07: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/25
            
         Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet
   (Case C-98/07)
   (2007/C 95/45)
   Language of the case: Danish
   Referring court
   Højesteret
   Parties to the main proceedings
   
      Applicants: Nordania Finans A/S and BG Factoring A/S
   
      Defendant: Skatteministeriet
   Question referred
   Is the expression ‘capital goods used by the taxable person for the purposes of his business ’contained in Article 19(2) 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 (1), to be interpreted as covering goods which a leasing undertaking purchases with a view both to leasing and resale upon termination of the leasing contract?
   
      (1)  OJ L 145, p. 1.