CELEX: 62010CA0334
Language: en
Date: 2012-07-19 00:00:00
Title: Case C-334/10: Judgment of the Court (First Chamber) of 19 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X v Staatssecretaris van Financiën (Sixth VAT Directive — Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) — Part of a capital item forming part of the assets of a business — Temporary use for private purposes — Permanent alterations to that item — Payment of VAT in respect of the permanent alterations — Right to deduct)

29.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 295/3
            
         Judgment of the Court (First Chamber) of 19 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X v Staatssecretaris van Financiën
   (Case C-334/10) (1)
   
   (Sixth VAT Directive - Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) - Part of a capital item forming part of the assets of a business - Temporary use for private purposes - Permanent alterations to that item - Payment of VAT in respect of the permanent alterations - Right to deduct)
   2012/C 295/04
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: X
   
      Defendant: Staatssecretaris van Financiën
   
      Re:
   
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) of 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) — Deduction of input tax — Taxable person who has made temporary use for private purposes of part of a capital item forming part of the assets of his business and who has, for those purposes, made permanent alterations to that part of the item — Entitlement to deduct the VAT paid in respect of the permanent alterations
   
      Operative part of the judgment
   
   Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) of 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, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as meaning that, first, a taxable person who makes temporary use for private purposes of part of a capital item forming part of the assets of his business is entitled, under those provisions, to deduct the input value added tax on the expenditure incurred in carrying out permanent alterations to that item even though those alterations were carried out with a view to that temporary use for private purposes and, secondly, that right to deduct exists irrespective of whether the taxable person was charged VAT and deducted that VAT upon the acquisition of the capital item to which those alterations were made.
   
      (1)  OJ C 246, 11.9.2010.