CELEX: 62008CB0151
Language: en
Date: 2008-11-27 00:00:00
Title: Case C-151/08: Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña — Spain) — N.N. Renta SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC), Generalidad de Cataluña (Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 33(1) — Definition of turnover taxes — Duty on transfers of assets and documented legal transactions)

18.4.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 90/6
            
         Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña — Spain) — N.N. Renta SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC), Generalidad de Cataluña
   (Case C-151/08) (1)
   
   (Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 33(1) - Definition of ‘turnover taxes’ - Duty on transfers of assets and documented legal transactions)
   2009/C 90/09
   Language of the case: Spanish
   
      Referring court
   
   Tribunal Superior de Justicia de Cataluña
   
      Parties
   
   
      Applicant: N.N. Renta SA
   
      Defendant: Tribunal Económico-Administrativo Regional de Cataluña (TEARC), Generalidad de Cataluña
   
      Re:
   
   Reference for a preliminary ruling — Tribunal Superior de Justicia de Cataluña — Interpretation of Art. 33 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) — Definition of ‘turnover taxes’ — National duty on capital transfers and documented legal transactions
   
      Operative part of the order
   
   Article 33(1) 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 91/680/EEC of 16 December 1991, must be interpreted as meaning that it does not preclude the charging of the variable or proportional amount of the duty on transfers of assets and documented legal transactions when it 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.
   
      (1)  OJ C 158, 21.6.2008.