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Document 62013CN0160

Case C-160/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 28 March 2013 — Staatssecretaris van Financiën v X B.V.

OJ C 178, 22.6.2013, p. 4–4 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

22.6.2013   

EN

Official Journal of the European Union

C 178/4


Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 28 March 2013 — Staatssecretaris van Financiën v X B.V.

(Case C-160/13)

2013/C 178/07

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Defendant: X B.V.

Question referred

Must Article 140(a) and (b) of the 2006 VAT Directive (1) be interpreted as meaning that the exemption from VAT for which that provision provides does not apply to the intra-Community acquisition of dental prostheses? If the answer is no, is the application of the exemption subject to the condition that the dental prostheses are supplied from abroad by a dentist and/or dental technician to a dentist or dental technician?


(1)  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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