CELEX: C2005/217/07
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (Third Chamber) of 2 June 2005 in Case C-378/02: Reference for a preliminary ruling from the Hoge Raad in Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën (VAT — Capital goods acquired by a body governed by public law — Public authority — Transaction engaged in as taxable person and transaction engaged in as non-taxable person — Right to adjustment and deduction)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/4
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 2 June 2005
   in Case C-378/02: Reference for a preliminary ruling from the Hoge Raad in Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën (1)
   
   (VAT - Capital goods acquired by a body governed by public law - Public authority - Transaction engaged in as taxable person and transaction engaged in as non-taxable person - Right to adjustment and deduction)
   (2005/C 217/07)
   Language of the case: Dutch
   In Case C-378/02: reference for a preliminary ruling under Article 234 EC from the Hoge Raad (Netherlands), made by decision of 18 October 2002, received at the Court on 21 October 2002, in the proceedings between Waterschap Zeeuws Vlaanderen and Staatssecretaris van Financiën — the Court (Third Chamber) composed of A. Rosas, President of the Chamber, J.-P. Puissochet, S. von Bahr (Rapporteur), J. Malenovský and U. Lõhmus, Judges; F.G. Jacobs, Advocate General, M. Múgica Arzamendi, Principal Administrator, for the Registrar, gave a judgment on 2 June 2005, the operative part of which is as follows:
   A body governed by public law which purchases capital goods as a public authority within the meaning of the first subparagraph of Article 4(5) 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, that is to say as a non-taxable person, and subsequently sells those goods as a taxable person, is not entitled, in respect of that sale, to a right of adjustment based on Article 20 of that directive in order to deduct the VAT paid on the purchase of those goods.
   
      (1)  OJ C 7 of 11.01.2003.