CELEX: 62010CN0487
Language: en
Date: 2010-10-11 00:00:00
Title: Case C-487/10: Reference for a preliminary ruling from the Tribunal Administratif de Rennes (France) lodged on 11 October 2010 — L’Océane Immobilière SAS v Direction de contrôle fiscal Ouest

18.12.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 346/33
            
         Reference for a preliminary ruling from the Tribunal Administratif de Rennes (France) lodged on 11 October 2010 — L’Océane Immobilière SAS v Direction de contrôle fiscal Ouest
   (Case C-487/10)
   ()
   2010/C 346/55
   Language of the case: French
   
      Referring court
   
   Tribunal Administratif de Rennes
   
      Parties to the main proceedings
   
   
      Applicant: L’Océane Immobilière SAS
   
      Defendant: Direction de contrôle fiscal Ouest
   
      Question referred
   
   Does Article 5 of the Sixth Council Directive 77/388/EEC of 17 May 1977 (1) allow a Member State to maintain in force or establish a provision imposing value added tax on the supply by a taxable person to itself of property for the use of its business, although that supply gives rise to a right to deduct the value added tax thereby levied immediately and in full?
   
      (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).