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Document C2006/074/04

Case C-435/05: Reference for a preliminary ruling from the Hoge Raad Der Nederlanden by order of that court of 2 December 2005 in Investrand B.V. 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 Investrand B.V. v Staatssecretaris van Financiën

(Case C-435/05)

(2006/C 74/04)

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 Investrand B.V. and Staatssecretaris van Financiën on the following question:

 

In the context of the right of deduction granted in Article 17(2) of the Sixth Directive (1), must it be held that there is a direct and immediate link between specific services obtained by a taxable person and taxable transactions yet to be performed by that same taxable person in a case where those services have been obtained with a view to establishing a monetary claim that forms part of his assets but which arose in a period preceding that in which he was liable for VAT?

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

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