CELEX: 62015CN0267
Language: en
Date: 2015-06-05 00:00:00
Title: Case C-267/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 5 June 2015 — Gemeente Woerden; other party: Staatssecretaris van Financiën

10.8.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 262/10
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 5 June 2015 — Gemeente Woerden; other party: Staatssecretaris van Financiën
   (Case C-267/15)
   (2015/C 262/13)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant on a point of law: Gemeente Woerden
   
      Other party: Staatssecretaris van Financiën
   
      Question referred
   
   In a case such as the present, in which a taxable person has had a building constructed and has sold that building for a price which does not cover all of the costs, while the purchaser of the building has given a certain part thereof to a third party for the latter’s use free of charge, is that taxable person entitled to deduct all of the VAT charged in respect of the construction of the building, or only a part thereof, in proportion to the parts of the building which the purchaser uses for economic activities (in the present case, leasing in return for payment)?