CELEX: C2001/331/05
Language: en
Date: 2001-11-24 00:00:00
Title: Judgment of of the Court (Fifth Chamber) of 4 October 2001 in Case C-326/99 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Stichting "Goed Wonen" v Staatssecretaris van Financiën (Sixth VAT Directive — Power of a Member State to treat certain rights in rem in immovable property as tangible property capable of supply — Restriction of the exercise of that power to cases where the price of the right in rem is at least equal to the economic value of the property concerned — Letting and leasing of immovable property — Exemptions)

C 331/4                  EN                      Official Journal of the European Communities                                          24.11.2001
               JUDGMENT OF OF THE COURT                                           constructies met betrekking tot onroerende zaken (Law to
                                                                                  prevent artificial arrangements relating to immovable property)
                                                                                  of 18 December 1995, whereby classification as a ‘supply of
                           (Fifth Chamber)                                        goods’ of the grant, transfer, modification, waiver or termination
                                                                                  of rights in rem in immovable property is made subject to the
                                                                                  condition that the total considerations, plus turnover tax, must
                         of 4 October 2001                                        amount to at least the economic value of the immovable
                                                                                  property to which those rights in rem relate.
in Case C-326/99 (reference for a preliminary ruling from                   2.    On a proper construction of Article 13B(b) and C(a) of
the Hoge Raad der Nederlanden): Stichting ‘Goed Wonen’                            Directive 77/388/EEC, it does not preclude adoption of a
               v Staatssecretaris van Financiën (1)                               national provision such as Article 11(1)(b), point 5, of the
                                                                                  VAT Law of 28 June 1968, as amended by the Law of
                                                                                  18 December 1995, which, for the purposes of the application
                                                                                  of the exemption from value added tax, allows the grant, for an
(Sixth VAT Directive — Power of a Member State to treat                           agreed period and for payment, of a right in rem entitling the
certain rights in rem in immovable property as tangible
                                                                                  holder to use immovable property, such as the usufructuary
property capable of supply — Restriction of the exercise of                       right in question in the present case, to be treated as the leasing
that power to cases where the price of the right in rem is at
                                                                                  or letting of immovable property.
least equal to the economic value of the property concerned —
Letting and leasing of immovable property — Exemptions)
                                                                            (1) OJ C 333 of 20.11.1999.
                           (2001/C 331/05)
                     (Language of the case: Dutch)
(Provisional translation; the definitive translation will be published                        JUDGMENT OF THE COURT
                    in the European Court Reports)
                                                                                                        (Fifth Chamber)
                                                                                                      of 4 October 2001
In Case C-326/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Hoge Raad der                   in Case C-438/99 (reference for a preliminary ruling from
Nederlanden (Supreme Court of the Netherlands) (Nether-                     the Juzgado de lo Social Único de Algeciras): Maria Luisa
lands), for a preliminary ruling in the proceedings pending                      Jiménez Melgar v Ayuntamiento de Los Barrios (1)
before that court between Stichting ‘Goed Wonen’ and Staats-
secretaris van Financiën — on the interpretation of Article 5(3)
and Article 13B(b) and C(a) of the Sixth Council Directive                  (Protection of pregnant women — Directive 92/85/EEC —
(77/338/EEC) of 17 May 1977 on the harmonisation of the                     Article 10 — Direct effect and scope — Dismissal — Fixed-
laws of the Member States relating to turnover taxes —                                         term contract of employment)
Common system of value added tax; uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — the Court, composed of: A. La                                              (2001/C 331/06)
Pergola (Rapporteur), President of the Chamber, M. Wathelet,
D.A.O. Edward, P. Jann and C.W.A. Timmermans, Judges;
F.G. Jacobs, Advocate General; D. Louterman-Hubeau, Head of                                      (Language of the case: Spanish)
Division, for the Registrar, has given a judgment on 4 October
2001, in which it has ruled:                                                (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
1.    On a proper construction of Article 5(3)(b) of the Sixth
      Council Directive (77/388/EEC) of 17 May 1977 on the
      harmonisation of the laws of the Member States relating to            In Case C-438/99: reference to the Court under Article 177 of
      turnover tax — Common system of value added tax: uniform              the EC Treaty (now Article 234 EC) from the Juzgado de lo
      basis of assessment, it does not preclude adoption of a national      Social Único de Algeciras (Social Court, Algeciras), (Spain) for
      provision, such as Article 3(2) of the Wet houdende vervanging        a preliminary ruling in the proceedings pending before that
      van de bestaande omzetbelasting door een omzetbelasting               court between Maria Luisa Jiménez Melgar and Ayuntamiento
      volgens het stelsel van heffing over de toegevoegde waarde (Law       de Los Barrios — on the interpretation of Article 10 of Council
      replacing turnover tax by the system of taxing added value) of        Directive 92/85/EEC of 19 October 1992 on the introduction
      28 June 1968, as amended by the Wet ter bestrijding van               of measures to encourage improvements in the safety and