CELEX: C2007/283/24
Language: en
Date: 2007-11-24 00:00:00
Title: Case C-407/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 5 September 2007 — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën

24.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/13
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 5 September 2007 — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën
   
   (Case C-407/07)
   (2007/C 283/24)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing
   
      Respondent: Staatssecretaris van Financiën
   Question referred
   Must Article 13.A(1)(f) of the Sixth Directive (1) be construed as covering also services supplied by groups coming within the scope of that provision to their members which are directly necessary for the exercise of those members' exempted activities or activities for which they are not subject to tax and by way of payment for which no more is invoiced than represents the costs incurred in respect of those services, if those services are supplied only to one or more members?
   
      (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 L 145, p. 1).