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Document 62007CN0515

Case C-515/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 22 November 2007 — Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën

OJ C 22, 26.1.2008, p. 33–34 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

26.1.2008   

EN

Official Journal of the European Union

C 22/33

Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 22 November 2007 — Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën

(Case C-515/07)

(2008/C 22/60)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Vereniging Noordelijke Land- en Tuinbouw Organisatie

Respondent: Staatssecretaris van Financiën

Questions referred

1.

Are Articles 6(2) and 17(1), (2) and (6) of the Sixth VAT Directive (1) to be interpreted as permitting a taxable person to allocate wholly to his business not only capital goods but all goods and services used both for business purposes and for purposes other than business purposes and to deduct immediately and in full the VAT due on the acquisition of those goods and services?

2.

If the answer to Question 1 is affirmative, does the application of Article 6(2) of the Sixth Directive to services and goods other than capital goods mean that VAT is collected once during the tax period over which the deduction in respect of those services and goods is enjoyed, or must collection also occur in ensuing periods and, if so, how is the taxable amount to be determined in respect of goods and services which the taxable person does not write off?

(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).

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