CELEX: C2006/074/04
Language: en
Date: 2006-03-25 00:00:00
Title: Case C-435/05: Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of  2 December 2005  in Investrand B.V. v Staatssecretaris van Financiën

25.3.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 74/2
            
         Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of 2 December 2005 in Investrand B.V. v Staatssecretaris van Financiën
   (Case C-435/05)
   (2006/C 74/04)
   Language of the case: Dutch
   Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad Der Nederlanden (Supreme Court of the Netherlands) of 2 December 2005, received at the Court Registry on 5 December 2005, for a preliminary ruling in the proceedings between Investrand B.V. and Staatssecretaris van Financiën on the following question:
   
                
            
            
               In the context of the right of deduction granted in Article 17(2) of the Sixth Directive (1), must it be held that there is a direct and immediate link between specific services obtained by a taxable person and taxable transactions yet to be performed by that same taxable person in a case where those services have been obtained with a view to establishing a monetary claim that forms part of his assets but which arose in a period preceding that in which he was liable for VAT?
            
         
      (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. l