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Document 62015CA0400
Case C-400/15: Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90 % of total use — Exclusion of the right to deduct)
Case C-400/15: Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90 % of total use — Exclusion of the right to deduct)
Case C-400/15: Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90 % of total use — Exclusion of the right to deduct)
OJ C 419, 14.11.2016, p. 21–22
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
14.11.2016 |
EN |
Official Journal of the European Union |
C 419/21 |
Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg
(Case C-400/15) (1)
((Reference for a preliminary ruling - Taxation - Value Added Tax - Sixth Council Directive 77/388/EEC - Right to deduction - Decision 2004/817/EC - Legislative provision of a Member State - Expenditure on goods and services - Extent of use of goods or services for non-economic purposes greater than 90 % of total use - Exclusion of the right to deduct))
(2016/C 419/27)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Landkreis Potsdam-Mittelmark
Defendant: Finanzamt Brandenburg
Operative part of the judgment
Article 1 of Council Decision 2004/817/EC of 19 November 2004 authorising Germany to apply a measure derogating from Article 17 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that it does not apply to a situation in which the goods or services that an undertaking acquires are used, to an extent greater than 90 %, for non-economic activities, which fall outside the scope of value added tax.