CELEX: 62014CN0520
Language: en
Date: 2014-11-18 00:00:00
Title: Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014  — Gemeente Borsele, Staatssecretaris van Financiën

16.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 56/5
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
   (Case C-520/14)
   (2015/C 056/06)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellants in cassation: Gemeente Borsele, Staatssecretaris van Financiën
   
      Questions referred
   
   
               1)
            
            
               Should Article 2(1)(c) and Article 9(1) of Directive 2006/112/EC (1) be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive?
            
         
               2)
            
            
               For the purpose of answering that question, should the arrangement as a whole be considered, or should this assessment be made for each transport operation separately?
            
         
               3)
            
            
               If the latter is the case, should a distinction be made according to whether pupils are transported over a distance of between 6 and 20 kilometres or over a distance exceeding 20 kilometres?
            
         
      (1)  Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).