CELEX: 62011CN0299
Language: en
Date: 2011-06-15 00:00:00
Title: Case C-299/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/26
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 June 2011 — Staatssecretaris van Financiën v Gemeente Vlaardingen
   (Case C-299/11)
   2011/C 269/48
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: Gemeente Vlaardingen
   
      Question referred
   
   Must Article 5(7)(a) of the Sixth Directive, (1) read in conjunction with Article 5(5) and Article 11(A)(1)(b) of the Sixth Directive, be interpreted as meaning that, upon the occupation of immovable property by a taxable person for exempt purposes, a Member State may charge VAT in a case where:
   
               —
            
            
               that immovable property consists of a (building) work completed on the taxable person’s own land and to his own order by a third person for consideration, and
            
         
               —
            
            
               that land was previously used by the taxable person for (the same) exempt business purposes, and the taxable person did not previously enjoy a VAT deduction in respect of that same land,
            
         with the result that (the value of that) same land becomes included in the VAT charge?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).