CELEX: C2007/082/10
Language: en
Date: 2007-04-14 00:00:00
Title: Case C-435/05: Judgment of the Court (Fourth Chamber) of 8 February 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Investrand BV v Staatssecretaris van Financiën (Sixth VAT Directive — Article 17(2) — Right to deduct — Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT)

14.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/6
            
         Judgment of the Court (Fourth Chamber) of 8 February 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Investrand BV v Staatssecretaris van Financiën
   (Case C-435/05) (1)
   
   (Sixth VAT Directive - Article 17(2) - Right to deduct - Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT)
   (2007/C 82/10)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden (Netherlands)
   Parties to the main proceedings
   
      Applicant: Investrand BV
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 17(2) of 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) — Services paid for by a taxable person with a view to establishing the amount of a claim which arose before he became a taxable person — Deduction of the tax — Need for a direct and immediate link between the services and his activity as a taxable person or not
   Operative part of the judgment
   Article 17(2) of 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, is to be interpreted as meaning that the costs for advisory services which a taxable person obtains with a view to establishing the amount of a claim forming part of his company's assets and relating to a sale of shares prior to his becoming liable to VAT do not, in the absence of evidence establishing that the exclusive reason for those services is to be found in the economic activity, within the meaning of that directive, carried out by the taxable person, have a direct and immediate link with that activity and, consequently, do not give rise to a right to deduct the VAT charged on them.
   
      (1)  OJ C 74, 25.3.2006.