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Document C2007/095/45
Case C-98/07: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet
Case C-98/07: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet
Case C-98/07: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet
OJ C 95, 28.4.2007, p. 25–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.4.2007 |
EN |
Official Journal of the European Union |
C 95/25 |
Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 22 February 2007 — Nordania Finans A/S and BG Factoring A/S v Skatteministeriet
(Case C-98/07)
(2007/C 95/45)
Language of the case: Danish
Referring court
Højesteret
Parties to the main proceedings
Applicants: Nordania Finans A/S and BG Factoring A/S
Defendant: Skatteministeriet
Question referred
Is the expression ‘capital goods used by the taxable person for the purposes of his business ’contained in Article 19(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 (1), to be interpreted as covering goods which a leasing undertaking purchases with a view both to leasing and resale upon termination of the leasing contract?
(1) OJ L 145, p. 1.