CELEX: 62008CN0536
Language: en
Date: 2008-12-04 00:00:00
Title: Case C-536/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 December 2008 — Staatssecretaris van Financiën v X

21.2.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/33
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 December 2008 — Staatssecretaris van Financiën v X
   (Case C-536/08)
   (2009/C 44/55)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: X
   Question referred
   Must Article 17(2) and (3) and Article 28b(A)(2) of the Sixth Directive (1) be interpreted as meaning that, if the place of an intra-Community acquisition is deemed, on the basis of the first subparagraph of the latter provision, to be within the territory of the Member State which issued the VAT identification number under which the person acquiring made the acquisition, the aforementioned person acquiring the goods has the right immediately to deduct the VAT thus due in that Member State?
   
      (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).