CELEX: C2001/200/35
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 17 May 2001 in Joined Cases C-322/99 and C-323/99 (references for a preliminary ruling from the Bundesfinanzhof): Finanzamt Burgdorf v Hans-Georg Fischer (C-322/99) and Finanzamt Düsseldorf-Mettmann v KIaus Brandenstein (C-323/99) (Sixth VAT Directive — Articles 5(6) and 11A(1)(b) — Allocation of business goods for private purposes — Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT — Meaning of "component parts" of the goods allocated)

C 200/20                 EN                     Official Journal of the European Communities                                            14.7.2001
1.    Declares that, by laying down rules permitting the capture and       Chamber, M. Wathelet (Rapporteur), D.A.O. Edward, P. Jann
      keeping of the species Passer italiae, Passer montanus and           and L. Sevón, Judges; F.G. Jacobs, Advocate General; H.A. Rühl,
      Sturnus vulgaris, contrary to the combined provisions of             Principal Administrator, for the Registrar, has given a judgment
      Articles 5 and 7 of’Council Directive 79/409/EEC of 2 April          on 17 May 2001, in which it has ruled:
      1979 on the conservation of wild birds and Annex II thereto,
      the Italian Republic has failed to fulfil its obligations under
      that directive;
                                                                           1.   Where a taxable person allocates for purposes other than those
2.    Dismisses the remainder of the application;                               of the business goods (in this case a motor vehicle) on the
                                                                                acquisition of which value added tax was not deductible and
3.    Orders each of the parties to bear its own costs.                         which, after being acquired, had value-added-tax-deductible
                                                                                work done on them, the value added tax payable under
                                                                                Article 5(6) of Sixth Council Directive 77/388/EEC of 17 May
                                                                                1977 on the harmonisation of the laws of the Member States
(1) OJ C 188 of 3.7.1999.                                                       relating to turnover taxes — Common system of value added
                                                                                tax: uniform basis of assessment applies solely to the ‘component
                                                                                parts’ of the goods in respect of which there was entitlement to
                                                                                deduct, namely the components which definitively lost their
                                                                                physical and economic distinctiveness when they were incorpor-
                                                                                ated in the vehicle, after its purchase, following transactions
                                                                                involving supplies of goods which led to a lasting increase in
                                                                                the value of the vehicle which has not been entirely consumed at
                                                                                the time of the allocation.
                  JUDGMENT OF THE COURT
                                                                           2.   In the case of an allocation which is taxable under Article 5(6)
                           (Fifth Chamber)                                      of the Sixth Directive 77/388, in particular the allocation of
                                                                                goods (in this case a motor vehicle)
                           of 17 May 2001
                                                                                —     which were acquired without any entitlement to deduct,
in Joined Cases C-322/99 and C-323/99 (references for a
preliminary ruling from the Bundesfinanzhof): Finanzamt                         —     on which work giving entitlement to deduct has been
Burgdorf v Hans-Georg Fischer (C-322/99) and Finanzamt                                carried out, resulting in the incorporation of ‘component
Düsseldorf-Mettmann v KIaus Brandenstein (C-323/99) (1)                               parts’ in the goods,
(Sixth VAT Directive — Articles 5(6) and 11A(1)(b) —                            the taxable amount for the purposes of Article 11(A)(1)(b) of
Allocation of business goods for private purposes — Tax-                        Sixth Directive 77/388 must be determined with reference to
ation if the goods or the component parts thereof gave                          the price, at the time of the allocation, of the goods incorporated
rise to entitlement to deduct input VAT — Meaning of                            in the vehicle which constitute component parts of the goods
           ‘component parts’ of the goods allocated)                            allocated, within the meaning of Article 5(6) of that directive.
                           (2001/C 200/35)                                 3.   Where work which is carried out on goods (in this case a motor
                                                                                vehicle) after their purchase and on which input value added tax
                                                                                was deducted does not give rise to liability for value added tax
                                                                                pursuant to Article 5(6) of Sixth Directive 77/388 when the
                    (Language of the case: German)
                                                                                vehicle is allocated, the value added tax deducted in respect of
                                                                                that work must be adjusted in accordance with Article 20(1)(b)
                                                                                of that directive if the value of the work in question has not
(Provisional translation; the definitive translation will be published          been entirely consumed in the context of the business activity of
                    in the European Court Reports)                              the taxable person before the vehicle is allocated to his private
                                                                                assets.
In Joined Cases C-322/99 and C-323/99: references to the
Court under Article 234 EC by the Bundesfinanzhof (Germany)
for a preliminary ruling in the proceedings pending before that
court between Finanzamt Burgdorf and Hans-Georg Fischer                    (1) OJ C 333 of 20.11.1999.
(C-322/99) and between Finanzamt Düsseldorf-Mettmann and
Klaus Brandenstein (C-323/99) — on the interpretation 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) — the Court (Fifth
Chamber), composed of: A. La Pergola, President of the