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Document 62012CN0026

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

OJ C 98, 31.3.2012, p. 16–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

31.3.2012   

EN

Official Journal of the European Union

C 98/16


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

(Case C-26/12)

2012/C 98/24

Language of the case: Dutch

Referring court

Gerechtshof te Leeuwarden (Netherlands)

Parties to the main proceedings

Appellant: fiscale eenheid PPG Holdings BV c.s.

Respondent: Inspecteur van de Belastingdienst/Noord/kantoor Groningen

Questions referred

1.

Can a taxable person who, pursuant to national pensions legislation, has established a separate pension fund for the purpose of safeguarding the pension rights of his employees and former employees, as participants in the fund, deduct the tax which he [has paid] on the basis of services supplied to him in respect of the implementation of the pension provision and the operation of the pension fund, pursuant to Article 17 of Directive 77/388/EEC (1) (Articles 168 and 169 of Directive 2006/112/EC (2))?

2.

Can a pension fund, established with the objective of providing a pension for the participants in the pension fund at the lowest possible cost, where assets are brought to and invested in the pension fund by or on behalf of the participants, and where the resulting proceeds are shared, be classified as a ‘special investment fund’ within the terms of Article 13B[(d)].6 of Directive 77/388/EEC (Article 135(1)(g) of Directive 2006/112/EC)?


(1)  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).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).


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