CELEX: C2004/262/21
Language: en
Date: 2004-10-23 00:00:00
Title: Judgment of the Court (First Chamber) of 9 September 2004 in Case C-269/03 (reference for a preliminary ruling from the Cour d'appel): Administration de l'enregistrement et des domains, État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL (Sixth VAT Directive — Article 13(C) — Exemption of transactions of leasing or letting of immovable property — Right of option for taxation — Deduction of input tax — Obtaining prior approval of the tax authorities)

23.10.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 262/11
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 9 September 2004
   in Case C-269/03 (reference for a preliminary ruling from the Cour d'appel): Administration de l'enregistrement et des domains, État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL (1)
   
   (Sixth VAT Directive - Article 13(C) - Exemption of transactions of leasing or letting of immovable property - Right of option for taxation - Deduction of input tax - Obtaining prior approval of the tax authorities)
   (2004/C 262/21)
   Language of the case: French
   In Case C-269/03: reference for a preliminary ruling under Article 234 EC from the Cour d'appel (Luxembourg), by decision of 18 June 2003, received on 20 June 2003, in the proceedings brought by Administration de l'enregistrement et des domains, État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas and S. von Bahr (Rapporteur), Judges; L.A. Geelhoed, Advocate General; M. Múgica Arzamendi, Principal Administrator, for the Registrar, gave a judgment on 9 September 2004, the operative part of which is as follows:
   The provisions of subparagraph (a) of the first paragraph and of the second paragraph of Article 13(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 do not preclude a Member State, which has exercised the power to allow taxpayers a right of option for taxation on leasing or letting transactions of immovable property, from adopting legislation which makes full deduction of the input VAT paid conditional upon non-retroactive, prior approval of the tax authorities.
   
      (1)  OJ C 200 of 23.8.2003.