CELEX: C2000/122/01
Language: en
Date: 2000-04-29 00:00:00
Title: Judgment of the Court (Second Chamber) of 3 February 2000 in Case C-12/98 (reference for a preliminary ruling from Audiencia Provincial de Palma de Mallorca): Miguel Amengual Far v Juan Amengual Far (Sixth VAT Directive — Leasing or letting of immovable property — Exemptions)

29.4.2000                EN                     Official Journal of the European Communities                                              C 122/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                  JUDGMENT OF THE COURT                                      property and, by way of exception, to exempt only lettings of
                                                                             immovable property to be used for dwelling purposes.
                         (Second Chamber)
                                                                             (1) OJ C 72 of 7.3.1998.
                         of 3 February 2000
in Case C-12/98 (reference for a preliminary ruling from
Audiencia Provincial de Palma de Mallorca): Miguel Amen-
                gual Far v Juan Amengual Far (1)
                                                                                              JUDGMENT OF THE COURT
(Sixth VAT Directive — Leasing or letting of immovable
                      property — Exemptions)                                                          (Sixth Chamber)
                           (2000/C 122/01)                                                           of 3 February 2000
                                                                             in Case C-228/98 (reference for a preliminary ruling from
                    (Language of the case: Spanish)                          the Symvoulio tis Epikrateias): Charalampos Dounias v
                                                                                               Ypourgou Oikonomikon (1)
(Provisional translation; the definitive translation will be published       (Taxes on imported goods — Taxable value — Articles 30
                    in the European Court Reports)                           and 95 of the EC Treaty (now, after amendment, Articles 28
                                                                                   EC and 90 EC) — Regulation (EEC) No 1224/80)
In Case C-12/98: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) by the Audiencia Provincial                                         (2000/C 122/02)
de Palma de Mallorca, Spain, for a preliminary ruling in
the proceedings pending before that court between Miguel                                         (Language of the case: Greek)
Amengual Far and Juan Amengual Far — on the interpretation
of Article 13B(b) of the Sixth Council Directive (77/388/EEC)
of 17 May 1977 on the harmonisation of the laws of the                       (Provisional translation; the definitive translation will be published
Member States relating to turnover taxes Common system of                                       in the European Court Reports)
value added tax: uniform basis of assessment (OJ 1977 L 145,
p. 1) the Court (Second Chamber) composed of: R. Schintgen,                  In Case C-228/98: reference to the Court under Article 177 of
President of the Chamber, G. Hirsch (Rapporteur) and V. Skou-                the EC Treaty (now Article 234 EC) from the Symvoulio tis
ris, Judges; A. La Pergola, Advocate General; R. Grass, Registrar,           Epikrateias (Hellenic Republic), for a preliminary ruling in the
has given a judgment on 3 February 2000, on which it ruled:                  proceedings pending before that court between Charalampos
                                                                             Dounias and Ypourgou Oikonomikon — on the interpretation
Article 13B(b) of the Sixth Council Directive (77/388/EEC) of                of Articles 30 and 95 of the EC Treaty (now, after amendment,
17 May 1977 on the harmonisation of the laws of the Member                   Articles 28 EC and 90 EC) and of Council Regulation (EEC)
States relating to turnover taxes — Common system of value added             No 1224/80 of 28 May 1980 on the valuation of goods for
tax: uniform basis of assessment allows Member States, by means of           customs purposes (OJ 1980 L 134, p. 1) — the Court (Sixth
a general rule, to subject to value added tax lettings of immovable          Chamber), composed of: R. Schintgen, President of the Second