CELEX: 62011CA0622
Language: en
Date: 2013-10-10 00:00:00
Title: Case C-622/11: Judgment of the Court (Second Chamber) of 10 October 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Pactor Vastgoed BV (Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction)

23.11.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 344/16
            
         Judgment of the Court (Second Chamber) of 10 October 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Pactor Vastgoed BV
   (Case C-622/11) (1)
   
   (Sixth VAT Directive - Articles 13C and 20 - Supply of immovable property - Right to opt for taxation - Right to deduction - Adjustment of deductions - Recovery of sums due following adjustment of a VAT deduction - Taxable person liable for payment - Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction)
   2013/C 344/25
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: Pactor Vastgoed BV
   
      Re:
   
   Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 20 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 (OJ 1977 L 145, p. 1) — Deduction of input tax — Adjustment of deductions previously made — Supply of a property by a supplier to a real estate company — Supply dealt with by the parties, although not by the applicable legislation, as a taxable transaction
   
      Operative part of the judgment
   
   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, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as precluding the recovery of amounts due following the adjustment of a value added tax deduction from a taxable person other than the person who applied that deduction.
   
      (1)  OJ C 73, 10.3.2012.