CELEX: 62007CN0566
Language: en
Date: 2007-12-21 00:00:00
Title: Case C-566/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 21 December 2007 — Staatssecretaris van Financiën v Stadeco BV

8.3.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 64/23
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 21 December 2007 — Staatssecretaris van Financiën v Stadeco BV
   (Case C-566/07)
   (2008/C 64/35)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: Staatssecretaris van Financiën
   
      Respondent: Stadeco BV
   Questions referred
   
               1.
            
            
               Is Article 21(1)(c) of the Sixth Directive (1) to be interpreted as meaning that no liability to pay VAT arises in the Member State in which the issuer of the invoice is resident or established if the issuer of that invoice includes in it the VAT in respect of an activity which, according to the common system of value added tax, is deemed to be carried out in another Member State or in a non-member country?
            
         
               2.
            
            
               If not: if an invoice as referred to in Article 21(1)(c) of the Sixth Directive has been issued to a recipient of services who is not entitled to deduct VAT (and consequently there is no risk of any loss of tax revenues), are the Member States entitled to make the correction of the erroneously invoiced VAT which, according to that provision, is consequently liable to be paid, subject to the requirement that the taxable person subsequently issues a corrected invoice to his customer in which there is no mention of any VAT amount?
            
         
      (1)  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).