CELEX: C1999/333/33
Language: en
Date: 1999-11-20 00:00:00
Title: Case C-323/99: Reference for a preliminary ruling from the Bundesfinanzhof (Federa1 Finance Court) by order of that court of 15 July 1999 in the case of Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein

C 333/16               EN                   Official Journal of the European Communities                                      20.11.1999
(4) What is the relationship between Article 5(6) and                  Reference for a preliminary ruling from the Hoge Raad
    Article 5(7)(c) of the Directive?                                  der Nederlanden by judgment of that court of 24 August
                                                                       1999 in the case of G. van de Water against Staatssecreta-
(5) If the answer to Question (1) is to the effect that the                                    ris van Financiën
    subsequent (tax deductible) work carried out (bodywork
    repairs and respraying) is not subject to tax on disposal of                                (Case C-325/99)
    the goods (car) under Article 5(6) of the Directive, is the
    deduction of input tax on these services to be adjusted                                     (1999/C 333/34)
    under Article 20(1)(b) of the Directive?
                                                                       Reference has been made to the Court of Justice of the
                                                                       European Communities by judgment of the Hoge Raad der
(1) OJ 1977 L 145, p. 1.                                               Nederlanden (Supreme Court of the Netherlands) of 24 August
                                                                       1999, received at the Court Registry on 31 August 1999, for
                                                                       a preliminary ruling in the case of G. van de Water against
                                                                       Staatssecretaris van Financiën on the following question:
                                                                       Can the (mere) holding of a product subject to excise duty
                                                                       within the meaning of Article 3(1) of Council Direc-
                                                                       tive 92/12/EEC (1) be regarded as a release for consumption
Reference for a preliminary ruling from the Bundes-                    within the meaning of Article 6(1) of that Directive, if and in
finanzhof (Federa1 Finance Court) by order of that court               so far as duty has not already been levied on it pursuant to
of 15 July 1999 in the case of Finanzamt Düsseldorf-                   the applicable provisions of Community law and national
              Mettmann v Klaus Brandenstein                            legislation?
                         (Case C-323/99)                               (1) OJ 1992 L 76, p. 1.
                         (1999/C 333/33)
Reference has been made to the Court of Justice of the
European Communities by a judgment of the Bundesfinanzhof              Reference for a preliminary ruling from the Hoge Raad
of 15 July 1999, which was received at the Court Registry on           der Nederlanden by judgment of that court of 24 August
27 August 1999, for a preliminary ruling in the case of                1999 in the case of Stichting ‘Goed Wonen’ (formerly
Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein on the              Woningbouwvereniging ‘Goed Wonen’) against Staatsse-
following question:                                                                          cretaris van Financiën
Under the first sentence of Article 5(6) of Directive                                           (Case C-326/99)
77/388/EEC (1), the application by a taxable person of goods
forming part of his business assets for his private use, where                                  (1999/C 333/35)
the value added tax on the goods in question or the component
parts thereof was wholly or partly deductible, is to be treated        Reference has been made to the Court of Justice of the
as supplies made for consideration.                                    European Communities by judgment of the Hoge Raad der
                                                                       Nederlanden (Supreme Court of the Netherlands) of 24 August
1. Is this provision applicable where, although VAT on the             1999, received at the Court Registry on 31 August 1999, for
    goods themselves was not deductible, VAT was deductible            a preliminary ruling in the case of Stichting ‘Goed Wonen’
    on the services or supplies which the taxable person               (formerly Woningbouwvereniging ‘Goed Wonen’) against
    ordered or received in respect of those goods after their          Staatssecretaris van Financiën on the following questions:
    acquisition?
                                                                       1.     Is Article 5(3) of the Sixth Directive (1) to be interpreted
2. What does the term ‘component’ mean in the context of               as meaning that rights in rem entitling the holder thereof to
    this provision?                                                    use immovable property may be treated by the national
                                                                       legislature as corporeal rights only if the remuneration agreed
3. How is the basis of assessment to be determined for a               in respect of the grant, transfer, modification, waiver or
    disposal, where VAT is wholly or partly deductible, not on         termination of those rights is at least equivalent to the financial
    the goods disposed of, but on some of their components?            value of the property concerned?
4. Is the deduction of input tax which a taxable person has            2.     Are Article 13(B)(b) and Article 13(C)(a) of the Sixth
    claimed in respect of services or supplies for goods on the        Directive to be interpreted as meaning that the national
    purchase of which VAT was not deductible to be adjusted            legislature may treat the terms ‘leasing or letting’ as covering
    under Article 20 of Directive 77/388/EEC if the first sen-         not only leasing and/or letting in the sense applied to those
    tence of Article 5(6) of Directive 77/388/EEC is not appli-        terms by civil law but also any other form in which immovable
    cable?                                                             property is made available for use otherwise than by way of
                                                                       the supply thereof?
(1) OJ 1977 L 145, p. 1.
                                                                       (1) OJ 1977 L 145, p. 1.