CELEX: 62008CN0151
Language: en
Date: 2008-04-14 00:00:00
Title: Case C-151/08: Reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña, Spain lodged on 14 April 2008 — N.N. Renta, S.A. v Generalitat de Catalunya

21.6.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 158/12
            
         Reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña, Spain lodged on 14 April 2008 — N.N. Renta, S.A. v Generalitat de Catalunya
   (Case C-151/08)
   (2008/C 158/17)
   Language of the case: Spanish
   Referring court
   Tribunal Superior de Justicia de Cataluña, Spain
   Parties to the main proceedings
   
      Applicant: N.N. Renta, S.A.
   
      Defendants: Generalitat de Catalunya
   Question referred
   Is it compatible with Article 33 of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 to maintain the variable or proportional amount of the duty on documented legal transactions when the latter is chargeable on the conclusion of a purchase by an undertaking whose business activity consists of buying and selling immovable property or purchasing immovable property for development or letting, the chargeable event or transaction, the basis of assessment and the taxable person in respect of the duty on documented legal transactions being the same as those in respect of value added tax, which is chargeable simultaneously in respect of the same purchase?
   
      (1)  OJ L 145, p. 1; EE 09/01, p. 54.