CELEX: 62011CN0326
Language: en
Date: 2011-06-29 00:00:00
Title: Case C-326/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 29 June 2011 — J.J. Komen en Zonen Beheer Heerhugowaard B.V. v Staatssecretaris van Financiën

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/30
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 29 June 2011 — J.J. Komen en Zonen Beheer Heerhugowaard B.V. v Staatssecretaris van Financiën
   (Case C-326/11)
   2011/C 269/57
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: J.J. Komen en Zonen Beheer Heerhugowaard B.V.
   
      Respondent: Staatssecretaris van Financiën
   
      Question referred
   
   Must Article 13B(g), in conjunction with Article 4(3)(a), of the Sixth Directive (1) be interpreted as meaning that the supply of a building in respect of which, prior to its supply, the vendor had transformation work carried out with a view to the creation of a new building (refurbishment), work which was continued and completed by the purchaser after its supply, is not exempt from VAT?
   
      (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 1977 L 145, p. 1).