CELEX: 62014CN00016
Language: en
Date: 2014-01-16 00:00:00
Title: Case C-16/14: Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 16 January 2014 — Property Development Company NV v Belgische Staat

7.4.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 102/15
            
         Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 16 January 2014 — Property Development Company NV v Belgische Staat
   (Case C-16/14)
   2014/C 102/20
   Language of the case: Dutch
   
      Referring court
   
   Hof van Beroep te Gent
   
      Parties to the main proceedings
   
   
      Applicant: Property Development Company NV
   
      Defendant: Belgische Staat
   
      Question referred
   
   Is interest on borrowed capital which, according to Article 35(4) of the Fourth Council Directive 78/660/EEC (1) of 25 July 1978, may be included in the production costs to the extent that it relates to the period of production, part of the taxable amount of an application within the meaning of Article 5(6) of Sixth Council Directive 77/388/EEC (2) of 17 May 1977, that is to say, part of the ‘cost price’ within the meaning of Article 11A(1) of the Sixth Directive and/or the incidental expenses within the meaning of Article 11A(2) of the Sixth Directive?
   
      (1)  Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3)(g) of the Treaty on the annual accounts of certain types of companies (OJ 1978 L 222, p. 11).
   
      (2)  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).