CELEX: 62009CN0430
Language: en
Date: 2009-11-02 00:00:00
Title: Case C-430/09: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 2 November 2009 — Euro Tyre Holding B.V. v Staatssecretaris van Financiën

30.1.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 24/23
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 2 November 2009 — Euro Tyre Holding B.V. v Staatssecretaris van Financiën
   (Case C-430/09)
   2010/C 24/42
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Euro Tyre Holding B.V.
   
      Defendant: Staatssecretaris van Financiën
   
      Question referred
   
   In the light of Article 28c(A)(a) of the Sixth Directive, (1) and of Article 8(1)(a) and (b), the first subparagraph of Article 28a(1)(a), and the first subparagraph of Article 28b(A)(a) of the Sixth Directive, where, with regard to the same goods, two successive supplies are effected between taxable persons acting as such, in respect of which there is one single intra-Community dispatch or one single intra-Community transport, how should one determine to which supply the intra-Community transport should be ascribed, when the transport of the goods is effected by or at the expense of the person who acts both in the capacity of purchaser for the first supply and in the capacity of vendor in the second supply?
   
      (1)  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 1997 L 145, p. 1).