CELEX: C2005/115/03
Language: en
Date: 2005-05-14 00:00:00
Title: Judgment of the Court (Third Chamber) of 3 March 2005 in Case C-32/03 (reference for a preliminary ruling from the Højesteret): I/S Fini H v Skatteministeriet (Sixth VAT Directive — Status of taxable person — Right to deduct — Winding up — Direct and immediate link — Transactions forming part of the economic activity as a whole)

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/2
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 3 March 2005
   in Case C-32/03 (reference for a preliminary ruling from the Højesteret): I/S Fini H v Skatteministeriet (1)
   
   (Sixth VAT Directive - Status of taxable person - Right to deduct - Winding up - Direct and immediate link - Transactions forming part of the economic activity as a whole)
   (2005/C 115/03)
   Language of the case: Danish
   In Case C-32/03: reference for a preliminary ruling under Article 234 EC from the Højesteret (Denmark), made by decision of 22 January 2003, received at the Court on 28 January 2003, in the proceedings I/S Fini H v Skatteministeriet — the Court: (Third Chamber) composed of A. Rosas, President of the Chamber, A. Borg Barthet, J.-P. Puissochet, J. Malenovský and U. Lõhmus (Rapporteur), Judges; F.G. Jacobs, Advocate General, H. von Holstein, Deputy Registrar, for the Registrar, gave a judgment on 3 March 2005, the operative part of which is as follows:
   Article 4(1) to (3) of the 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, is to be interpreted as meaning that a person who has ceased an economic activity but who, because the lease contains a non-termination clause, continues to pay the rent and charges on the premises used for that activity is to be regarded as a taxable person within the meaning of that article and is entitled to deduct the VAT on the amounts thus paid, provided that there is a direct and immediate link between the payments made and the commercial activity and that the absence of any fraudulent or abusive intent has been established.
   
      (1)  OJ C 83 of 05.04.2003.