CELEX: C2007/096/23
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-455/05: Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (Sixth VAT Directive — Exemptions — Article 13B(d)(2) — Concept of assumption of obligations — Assumption of the obligation to renovate a property — Refusal of exemption)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 96/14
            
         Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel
   (Case C-455/05) (1)
   
   (Sixth VAT Directive - Exemptions - Article 13B(d)(2) - Concept of ‘assumption of obligations’ - Assumption of the obligation to renovate a property - Refusal of exemption)
   (2007/C 96/23)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg
   Parties to the main proceedings
   
      Applicant: Velvet & Steel Immobilien und Handels GmbH
   
      Defendant: Finanzamt Hamburg-Eimsbüttel
   Re:
   Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Article 13B(d)(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 (OJ 1977 L 145, p. 1), as amended — Concept of ‘assumption of obligations ’— Refusal to exempt the assumption of a renovation obligation
   Operative part of the judgment
   Article 13B(d)(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 must be interpreted as meaning that the concept of assumption of obligations excludes from the scope of that provision obligations which are non-pecuniary, such as the obligation to renovate a property.
   
      (1)  OJ C 60, 11.3.2006.