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Document 62012CJ0026
Case C-26/12
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Fourth Chamber), 18 July 2013. Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen. Request for a preliminary ruling from the Gerechtshof te Leeuwarden. Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’. Case C‑26/12.
- ECLI identifier
- ECLI:EU:C:2013:526
- Judge-Rapporteur
- Safjan
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
07/09/2013
- Title
- Judgment of the Court (Fourth Chamber), 18 July 2013. Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen. Request for a preliminary ruling from the Gerechtshof te Leeuwarden. Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’. Case C‑26/12.
- ECLI identifier
- ECLI:EU:C:2013:526
- Judge-Rapporteur
- Safjan
- Type of procedure
- Reference for a preliminary ruling
18/07/2013
PROCEEDINGS
- Title
- Opinion of Advocate General Sharpston delivered on 18 April 2013. Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen. Reference for a preliminary ruling: Gerechtshof te Leeuwarden - Netherlands. Value added tax - Sixth Directive 77/388/EEC - Articles 17 and 13B(d)(6) - Exemptions - Deduction of input tax - Pension fund - Concept of ‘management of special investment funds’. Case C-26/12.
- ECLI identifier
- ECLI:EU:C:2013:254
- Advocate General
- Sharpston
18/04/2013
CASE BROUGHT
- Title
- Case C-26/12: Reference for a preliminary ruling from the Gerechtshof te Leeuwarden (Netherlands), lodged on 18 January 2012 — fiscale eenheid PPG Holdings BV c.s. v Inspecteur van de Belastingdienst/Noord/kantoor Groningen
31/03/2012