CELEX: 62015CA0400
Language: en
Date: 2016-09-15 00:00:00
Title: Case C-400/15: Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90 % of total use — Exclusion of the right to deduct)

14.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 419/21
            
         Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg
   (Case C-400/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value Added Tax - Sixth Council Directive 77/388/EEC - Right to deduction - Decision 2004/817/EC - Legislative provision of a Member State - Expenditure on goods and services - Extent of use of goods or services for non-economic purposes greater than 90 % of total use - Exclusion of the right to deduct))
   (2016/C 419/27)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Landkreis Potsdam-Mittelmark
   
      Defendant: Finanzamt Brandenburg
   
      Operative part of the judgment
   
   Article 1 of Council Decision 2004/817/EC of 19 November 2004 authorising Germany to apply a measure derogating from Article 17 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that it does not apply to a situation in which the goods or services that an undertaking acquires are used, to an extent greater than 90 %, for non-economic activities, which fall outside the scope of value added tax.
   
      (1)  OJ C 363, 3.11.2015.