CELEX: 62013CN0092
Language: en
Date: 2013-02-25 00:00:00
Title: Case C-92/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 February 2013 — Gemeente ’s-Hertogenbosch v Staatssecretaris van Financiën

25.5.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 147/11
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 February 2013 — Gemeente ’s-Hertogenbosch v Staatssecretaris van Financiën
   (Case C-92/13)
   2013/C 147/19
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Gemeente ’s-Hertogenbosch
   
      Defendant: Staatssecretaris van Financiën
   
      Question referred
   
   Should Article 5(7)(a) of the Sixth Directive (1) be interpreted as meaning that supplies are made for consideration in a situation in which a municipality takes first occupation of a building which it has had built on its own land and which it is to use at the rate of 94 % for its activities as a public authority and at the rate of 6 % for its activities as a taxable person, including 1 % for exempt activities to which no right of deduction applies?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).