CELEX: 62012CA0461
Language: en
Date: 2014-06-12 00:00:00
Title: Case C-461/12: Judgment of the Court (Fifth Chamber) of 12 June 2014 (request for a preliminary ruling from the Gerechtshof te’s-Hertogenbosch — Netherlands) — Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag (Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13(B)(d)(3) and (5) — ‘Other securities’ and ‘other negotiable instruments’  — Sales promotion scheme — Discount card — Taxable amount)

25.8.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/4
            
         Judgment of the Court (Fifth Chamber) of 12 June 2014 (request for a preliminary ruling from the Gerechtshof te’s-Hertogenbosch — Netherlands) — Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag
   (Case C-461/12) (1)
   
   ((Reference for a preliminary ruling - Sixth VAT Directive - Exemptions - Article 13(B)(d)(3) and (5) - ‘Other securities’ and ‘other negotiable instruments’ - Sales promotion scheme - Discount card - Taxable amount))
   2014/C 282/05
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof te’s-Hertogenbosch
   
      Parties to the main proceedings
   
   
      Applicant: Granton Advertising BV
   
      Defendant: Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag
   
      Operative part of the judgment
   
   Article 13(B)(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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 the sale of a discount card, such as that at issue in the main proceedings, does not constitute a transaction in ‘other securities’ or concerning ‘other negotiable instruments’, within the meaning, respectively, of paragraphs 5 and 3 of that provision, which refers to certain transactions which the Member States must exempt from value added tax.
   
      (1)  OJ C 9, 12.1.2013.