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Document 62014CN0520

Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014  — Gemeente Borsele, Staatssecretaris van Financiën

OJ C 56, 16.2.2015, p. 5–5 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

16.2.2015   

EN

Official Journal of the European Union

C 56/5


Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën

(Case C-520/14)

(2015/C 056/06)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellants in cassation: Gemeente Borsele, Staatssecretaris van Financiën

Questions referred

1)

Should Article 2(1)(c) and Article 9(1) of Directive 2006/112/EC (1) be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive?

2)

For the purpose of answering that question, should the arrangement as a whole be considered, or should this assessment be made for each transport operation separately?

3)

If the latter is the case, should a distinction be made according to whether pupils are transported over a distance of between 6 and 20 kilometres or over a distance exceeding 20 kilometres?


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


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