CELEX: 62014CN0128
Language: en
Date: 2014-03-18 00:00:00
Title: Case C-128/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 March 2014  — Staatssecretaris van Financiën v Het Oudeland Beheer BV

26.5.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 159/15
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 March 2014 — Staatssecretaris van Financiën v Het Oudeland Beheer BV
   (Case C-128/14)
   2014/C 159/21
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: Het Oudeland Beheer BV
   
      Questions referred
   
   
               1)
            
            
               Must Article 11(A)(1)(b) of the Sixth Directive (1) be interpreted as meaning that the cost price of land or other substances or materials in respect of which the taxable person has paid VAT in respect of their acquisition, in this case through the grant of a right in rem to use immovable property, is not part of the taxable amount in respect of a supply within the meaning of Article 5(7)(a) of the Sixth Directive? Is the position different if the taxable person has deducted this VAT on the basis of national law — whether or not in conflict with the Sixth Directive in that respect — upon that acquisition?
            
         
               2)
            
            
               In a case such as the present one, in which land with a building under construction is acquired with the grant of a right in rem referred to in Article 5(3)(b) of the Sixth Directive, must Article 11(A)(1)(b) of the Sixth Directive be interpreted as meaning that the value of the ground rent, that is to say the value of the annual amounts to be paid for the duration or remainder of the duration of the right in rem, is part of the taxable amount of a supply within the meaning of Article 5(7)(a) of the Sixth Directive?
            
         
      (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).