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Document 62008CA0536
Joined Cases C-536/08 and C-539/08: Judgment of the Court (Third Chamber) of 22 April 2010 (references for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08) (Sixth VAT Directive — Article 17(2) and (3) — Article 28b(A)(2) — Right to deduction — Transitional arrangements for the taxation of trade between Member States — Place of the intra-Community acquisitions of goods)
Joined Cases C-536/08 and C-539/08: Judgment of the Court (Third Chamber) of 22 April 2010 (references for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08) (Sixth VAT Directive — Article 17(2) and (3) — Article 28b(A)(2) — Right to deduction — Transitional arrangements for the taxation of trade between Member States — Place of the intra-Community acquisitions of goods)
Joined Cases C-536/08 and C-539/08: Judgment of the Court (Third Chamber) of 22 April 2010 (references for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08) (Sixth VAT Directive — Article 17(2) and (3) — Article 28b(A)(2) — Right to deduction — Transitional arrangements for the taxation of trade between Member States — Place of the intra-Community acquisitions of goods)
OJ C 161, 19.6.2010, p. 10–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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19.6.2010 |
EN |
Official Journal of the European Union |
C 161/10 |
Judgment of the Court (Third Chamber) of 22 April 2010 (references for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08)
(Joined Cases C-536/08 and C-539/08) (1)
(Sixth VAT Directive - Article 17(2) and (3) - Article 28b(A)(2) - Right to deduction - Transitional arrangements for the taxation of trade between Member States - Place of the intra-Community acquisitions of goods)
(2010/C 161/13)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendants: X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08)
Re:
References for a preliminary ruling — Hoge Raad der Nederlanden (Den Haag) — Interpretation of Article 17(2) and (3) and Article 28b(A)(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) — Transitional arrangements for the taxation of trade between Member States — Place of intra-Community acquisitions of goods
Operative part of the judgment
Articles 17(2) and (3) and 28b(A)(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 92/111/EEC of 14 December 1992, must be interpreted as meaning that a taxable person coming within the situation referred to in the first subparagraph of Article 28b(A)(2) does not have the right immediately to deduct the input value added tax charged on an intra-Community acquisition.