21.3.2009   

EN

Official Journal of the European Union

C 69/16


Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 23 October 2008 — Don Bosco Onroerend Goed BV; other party: Staatssecretaris van Financiën

(Case C-461/08)

(2009/C 69/29)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Don Bosco Onroerend Goed BV

Other Party: Staatssecretaris van Financiën

Questions referred

1.

Must Article 13B(g) in conjunction with Article 4(3)(a) of the Sixth Directive (1) be interpreted as meaning that tax is charged on the supply of a building which has been partly demolished with a view to the replacement of that building with a newly constructed building?

2.

Is it relevant to the answer to that question whether it is the vendor or the purchaser of the building who has given the order for demolition and is charged the cost thereof, and thus the supply is taxed only if the vendor has given the order for demolition and is charged the cost thereof?

3.

Is it relevant to the answer to the first question whether it is the vendor or the purchaser of the building who has drawn up the plans for the new building, and thus the supply is taxed only if the vendor has drawn up the plans for the new building?

4.

If the answer to the first question is in the affirmative, is tax then levied on any supply occurring after the date on which the demolition work actually begins or after a later date, especially the date on which the demolition has made substantial progress?


(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).