CELEX: C2006/224/26
Language: en
Date: 2006-09-16 00:00:00
Title: Joined Cases C-18/05 and C-155/05: Order of the Court (Fifth Chamber) of 6 July 2006 (references for a preliminary ruling by the Commissione tributaria provinciale di Napoli, Commissione tributaria regionale di Firenze — Italy) — Casa di cura privata Salus SpA v Agenzia Entrate Ufficio Napoli 4 (Second subparagraph of Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 13.B(c) — Exemptions — Supplies of goods destined wholly for an exempted activity without being deductible)

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/15
            
         Order of the Court (Fifth Chamber) of 6 July 2006 (references for a preliminary ruling by the Commissione tributaria provinciale di Napoli, Commissione tributaria regionale di Firenze — Italy) — Casa di cura privata Salus SpA v Agenzia Entrate Ufficio Napoli 4
   (Joined Cases C-18/05 and C-155/05) (1)
   
   (Second subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 13.B(c) - Exemptions - Supplies of goods destined wholly for an exempted activity without being deductible)
   (2006/C 224/26)
   Language of the cases: Italian
   Referring Courts
   Commissione tributaria provinciale di Napoli, Commissione tributaria regionale di Firenze
   Parties
   
      Applicants: Casa di cura privata Salus SpA (C-18/05), Agenzia delle Entrate — Ufficio di Firenze 1 (C-155/05)
   
      Defendants: Agenzia Entrate Ufficio Napoli 4 (C-18/05), Villa Maria Beatrice Hospital Srl (C-155/05)
   Re:
   Reference for a preliminary ruling — Commissione tributaria provinciale di Napoli — Interpretation of Article 13.B(c) of the Sixth VAT Directive — Exemptions within the territory of the country — Exemptions for supplies of goods used wholly for an exempted activity or which are not deductible — Direct applicability
   Operative part of the order
   The first part of Article 13.B(c) 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, must be interpreted as meaning that the exemption for which it provides applies only to the resale of goods previously acquired by a taxable person for an exempted activity under that article, in so far as the value added tax paid upon initial acquisition of the goods in question was not deductible.
   
      (1)  OJ C 93 of 16.4.2005.
   
      OJ C 155 of 25.6.2005.