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Document 62011CA0299
Case C-299/11: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Gemeente Vlaardingen (Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person)
Case C-299/11: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Gemeente Vlaardingen (Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person)
Case C-299/11: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Gemeente Vlaardingen (Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person)
OJ C 9, 12.1.2013, p. 17–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
12.1.2013 |
EN |
Official Journal of the European Union |
C 9/17 |
Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Gemeente Vlaardingen
(Case C-299/11) (1)
(Taxation - VAT - Taxable transactions - Application for the purposes of a business of goods obtained ‘in the course of such business’ - Treatment as a supply for consideration - Sports pitches belonging to the taxable person and transformed by a third person)
2013/C 9/26
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: Gemeente Vlaardingen
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 5(5), Article 5(7)(a) and Article 11(A)(1)(b) 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) — Taxable transactions — Use of materials for the purposes of the business — Use, for exempt activities of a business, of land owned by it and converted to its order by a third person for remuneration
Operative part of the judgment
Article 5(7)(a) 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 95/7/EC of 10 April 1995, read in conjunction with Article 11(A)(1)(b) of that directive, must be interpreted as meaning that the application by a taxable person, for the purposes of an economic activity exempt from value added tax, of sports pitches which he owns and which he has had transformed by a third person can be subject to value added tax calculated on the basis of the aggregate arrived at by adding to the transformation costs the value of the ground on which the pitches lie, to the extent that the taxable person has not yet paid the value added tax relating to that value or to those costs, and provided that the pitches at issue are not covered by the exemption provided for in Article 13(B)(h) of the Sixth Directive.