CELEX: 62008CN0538
Language: en
Date: 2008-12-04 00:00:00
Title: Case C-538/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (The Netherlands) lodged on 4 December 2008 — X Holding BV v Minister van Financiën

7.3.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 55/8
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (The Netherlands) lodged on 4 December 2008 — X Holding BV v Minister van Financiën
   (Case C-538/08)
   (2009/C 55/12)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: X Holding BV
   
      Respondent: Minister van Financiën
   Questions referred
   
               1.
            
            
               Must Article 11(4) of the Second Directive (1) and Article 17(6) of the Sixth Directive (2) be interpreted as meaning that a Member State wishing to take advantage of the possibility for which those provisions provide of (retaining) the exclusion of deduction with respect to categories of expenditure which are described as ‘providing the opportunity for private transport’ has satisfied the condition of designating a category of adequately definable goods and services?
            
         
               2.
            
            
               If the answer to the first question is in the affirmative, do Article 6(2) and Article 17(2) and (6) of the Sixth Directive leave room for national legislation such as that at issue in the proceedings, which was adopted before that Directive entered into force and under which a taxable person may not deduct in full the VAT paid on the acquisition of certain goods and services which are used partly for business purposes and partly for private purposes of the staff, but may do so only to the extent that the VAT is attributable to use for business purposes?
            
         
      (1)  Second Council Directive 84/5/EEC of 30 December 1983 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles (OJ L 8, p. 17).
   
      (2)  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 L 145, p. 1).