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Document C2006/074/03

Case C-434/05: Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of 2 December 2005 in Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën

OJ C 74, 25.3.2006, p. 2–2 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

25.3.2006   

EN

Official Journal of the European Union

C 74/2

Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of 2 December 2005 in Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën

(Case C-434/05)

(2006/C 74/03)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad Der Nederlanden (Supreme Court of the Netherlands) of 2 December 2005, received at the Court Registry on 5 December 2005, for a preliminary ruling in the proceedings between Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) and Staatssecretaris van Financiën on the following questions:

1.

Is Article 13 A(1)(i) of the Sixth Directive (1) to be interpreted as meaning that the provision of education includes the making available, for consideration, of a teacher to an educational institution in order that he may temporarily provide teaching services there within the area of responsibility of that educational institution?

2.

If the answer to that question is in the negative, can the concept of ‘services closely related to education’ be interpreted as including the service described in Question 1 above?

3.

Are the answers to the above questions affected by the fact that the body which makes the teacher available is itself also an educational institution?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of 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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