CELEX: 62012CA0026
Language: en
Date: 2013-07-18 00:00:00
Title: Case C-26/12: Judgment of the Court (Fourth Chamber) of 18 July 2013 (request for a preliminary ruling from the Gerechtshof te Leeuwarden — Netherlands) — Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen (Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’ )

7.9.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/10
            
         Judgment of the Court (Fourth Chamber) of 18 July 2013 (request for a preliminary ruling from the Gerechtshof te Leeuwarden — Netherlands) — Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen
   (Case C-26/12) (1)
   
   (Value added tax - Sixth Directive 77/388/EEC - Articles 17 and 13B(d)(6) - Exemptions - Deduction of input tax - Pension fund - Concept of ‘management of special investment funds’)
   2013/C 260/18
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof te Leeuwarden
   
      Parties to the main proceedings
   
   
      Applicant: Fiscale eenheid PPG Holdings BV cs te Hoogezand
   
      Defendant: Inspecteur van de Belastingdienst/Noord/kantoor Groningen
   
      Re:
   
   Request for a preliminary ruling — Gerechtshof te Leeuwarden — Interpretation of Articles 13B(d)(6) and 17 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) and of Articles 135(1)(g), 168 and 169 of Council Directive 2006/112/EC of 28 November 2006 concerning the common system of value added tax (OJ 2006 L 347, p. 1) — Deduction of input tax — Taxable person having, under national legislation on pensions, set up a pension fund in order to safeguard the pension rights of his employees as members of that fund — Deduction of input tax on services supplied to him for the purposes of the management of the pension fund
   
      Operative part of the judgment
   
   Article 17 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 must be interpreted as meaning that a taxable person who has set up a pension fund in the form of a legally and fiscally separate entity, such as that at issue in the main proceedings, in order to safeguard the pension rights of his employees and former employees, is entitled to deduct the value added tax he has paid on services relating to the management and operation of that fund, provided that the existence of a direct and immediate link is apparent from all the circumstances of the transactions in question.
   
      (1)  OJ C 98, 31.3.2012.