CELEX: 62007CA0098
Language: en
Date: 2008-03-06 00:00:00
Title: Case C-98/07: Judgment of the Court (Fourth Chamber) of 6 March 2008 (reference for a preliminary ruling from the Højesteret (Denmark)) — Nordania Finans A/S, BG Factoring A/S v Skatteministeriet (Sixth VAT Directive — Article 19(2) — Calculation of the deductible proportion — Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business — Notion of capital goods used by the taxable person for the purposes of his business — Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts)

26.4.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 107/8
            
         Judgment of the Court (Fourth Chamber) of 6 March 2008 (reference for a preliminary ruling from the Højesteret (Denmark)) — Nordania Finans A/S, BG Factoring A/S v Skatteministeriet
   (Case C-98/07) (1)
   
   (Sixth VAT Directive - Article 19(2) - Calculation of the deductible proportion - Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business - Notion of ‘capital goods used by the taxable person for the purposes of his business’ - Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts)
   (2008/C 107/12)
   Language of the case: Danish
   Referring court
   Højesteret
   Parties to the main proceedings
   
      Applicants: Nordania Finans A/S, BG Factoring A/S
   
      Defendant: Skatteministeriet
   Re:
   Reference for a preliminary ruling — Højesteret — Interpretation of Article 19 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) — Calculation of the deductible proportion — Inclusion or not of the amount of the turnover from the sale of vehicles of a vehicle leasing company at the end of the leasing contracts
   Operative part of the judgment
   Article 19(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 notion of ‘capital goods used by the taxable person for the purposes of his business’ does not include vehicles which a leasing undertaking purchases with a view, as in the case in the main proceedings, to leasing them and subsequently selling them upon termination of the respective leasing contracts, as the sale of such vehicles at the end of those contracts is an integral part of the usual business activities of that undertaking.
   
      (1)  OJ C 95, 28.4.2007.