This document is an excerpt from the EUR-Lex website
Document C2006/224/26
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)
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)
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)
OJ C 224, 16.9.2006, p. 15–15
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
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.