CELEX: 62015CA0267
Language: en
Date: 2016-06-22 00:00:00
Title: Case C-267/15: Judgment of the Court (Tenth Chamber) of 22 June 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Woerden v Staatsecretaris van Financiën (Reference for a preliminary ruling — Value added tax — Input tax — Deduction)

29.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 314/6
            
         Judgment of the Court (Tenth Chamber) of 22 June 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Woerden v Staatsecretaris van Financiën
   (Case C-267/15) (1)
   
   ((Reference for a preliminary ruling - Value added tax - Input tax - Deduction))
   (2016/C 314/08)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Gemeente Woerden
   
      Defendant: Staatsecretaris van Financiën
   
      Operative part of the judgment
   
   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings, in which a taxable person has had a building constructed and has sold that building for a price less than the cost of constructing it, that taxable person is entitled to deduct all of the value added tax paid in respect of the construction of that building, and not only a part of that tax in proportion to the parts of the building which its purchaser uses for economic activities. The fact that that purchaser allows the building at issue to be used without charge is of no importance in that regard.
   
      (1)  OJ C 262, 10.8.2015.