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Document 62013CN0092

Case C-92/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 February 2013 — Gemeente ’s-Hertogenbosch v Staatssecretaris van Financiën

OJ C 147, 25.5.2013, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

25.5.2013   

EN

Official Journal of the European Union

C 147/11


Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 February 2013 — Gemeente ’s-Hertogenbosch v Staatssecretaris van Financiën

(Case C-92/13)

2013/C 147/19

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Gemeente ’s-Hertogenbosch

Defendant: Staatssecretaris van Financiën

Question referred

Should Article 5(7)(a) of the Sixth Directive (1) be interpreted as meaning that supplies are made for consideration in a situation in which a municipality takes first occupation of a building which it has had built on its own land and which it is to use at the rate of 94 % for its activities as a public authority and at the rate of 6 % for its activities as a taxable person, including 1 % for exempt activities to which no right of deduction applies?


(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).


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