CELEX: C2006/022/14
Language: en
Date: 2006-01-28 00:00:00
Title: Case C-406/05: Reference for a preliminary ruling from the Hoge Raad der Nederlanden by judgment of that court of  18 November 2005  in Staatssecretaris van Financiën v P. Jurriëns Beheer BV

28.1.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/8
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden by judgment of that court of 18 November 2005 in Staatssecretaris van Financiën v P. Jurriëns Beheer BV
   (Case C-406/05)
   (2006/C 22/14)
   Language of the case: Dutch
   Reference has been made to the Court of Justice of the European Communities by judgment of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) of 18 November 2005, received at the Court Registry on 21 November 2005, for a preliminary ruling in the proceedings between Staatssecretaris van Financiën and P. Jurriëns Beheer BV on the following questions:
   
               1.
            
            
               As regards the management of a collective investment fund, is the application of Article 13B(d)(6) of the Sixth Directive (1) dependent merely on the nature of the service provided or is application thereof also subject to the condition that the management services are provided by the person who maintains a legal relationship with the participants in the fund concerned?
            
         
               2.
            
            
               Can a service agreed with an organisation which, in regard to its business activities, consists of the management of a collective investment fund, be deemed to constitute management for the purposes of the exemption mentioned under Question 1 if the person performing the service does so in his capacity as a director of that organisation?
            
         
      (1)  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).