CELEX: C2005/182/24
Language: en
Date: 2005-07-23 00:00:00
Title: Judgment of the Court (Second Chamber) of 26 May 2005 in Case C-536/03: Reference for a preliminary ruling from the Supremo Tribunal Administrativo António Jorge Lda v Fazenda Pública (VAT — Article 19 of the Sixth VAT Directive — Deduction of input tax — Property transactions — Goods and services used for both taxable and exempt transactions — Deductible proportion)

23.7.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/13
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 26 May 2005
   in Case C-536/03: Reference for a preliminary ruling from the Supremo Tribunal Administrativo António Jorge Lda v Fazenda Pública (1)
   
   (VAT - Article 19 of the Sixth VAT Directive - Deduction of input tax - Property transactions - Goods and services used for both taxable and exempt transactions - Deductible proportion)
   (2005/C 182/24)
   Language of the case: Portuguese
   In Case C-536/03: reference for a preliminary ruling under Article 234 EC from the Supremo Tribunal Administrativo (Portugal), made by decision of 26 November 2003, received at the Court on 22 December 2003, in the proceedings between António Jorge Lda and Fazenda Pública — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, R. Silva de Lapuerta (Rapporteur), J. Makarczyk, P. Kūris and G. Arestis, Judges; C. Stix-Hackl, Advocate General; R. Grass, Registrar, has given a judgment on 26 May 2005, the operative part of which is as follows:
   It is contrary to Article 19(1) of 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 — to include, in the denominator of the fraction making it possible to calculate the deductible proportion, the value of work in progress carried out by a taxable person in the course of civil construction activity, where that value does not correspond to the supply of goods or the provision of services which has already been made by the taxable person or which has given rise to statements of account of work and/or the receipt of payments on account.
   
      (1)  OJ C 47 of 21.02.2004.