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Document 62013CA0092
Case C-92/13: Judgment of the Court (Fourth Chamber) of 10 September 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën (Reference for a preliminary ruling — Sixth VAT Directive — Article 5(7)(a) — Taxable transactions — ‘Supplies made for consideration’ — First occupation by a municipal authority of premises built for it on land belonging to it — Activities engaged in as a public authority and as a taxable person)
Case C-92/13: Judgment of the Court (Fourth Chamber) of 10 September 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën (Reference for a preliminary ruling — Sixth VAT Directive — Article 5(7)(a) — Taxable transactions — ‘Supplies made for consideration’ — First occupation by a municipal authority of premises built for it on land belonging to it — Activities engaged in as a public authority and as a taxable person)
Case C-92/13: Judgment of the Court (Fourth Chamber) of 10 September 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën (Reference for a preliminary ruling — Sixth VAT Directive — Article 5(7)(a) — Taxable transactions — ‘Supplies made for consideration’ — First occupation by a municipal authority of premises built for it on land belonging to it — Activities engaged in as a public authority and as a taxable person)
IO C 409, 17.11.2014, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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17.11.2014 |
EN |
Official Journal of the European Union |
C 409/10 |
Judgment of the Court (Fourth Chamber) of 10 September 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën
(Case C-92/13) (1)
((Reference for a preliminary ruling - Sixth VAT Directive - Article 5(7)(a) - Taxable transactions - ‘Supplies made for consideration’ - First occupation by a municipal authority of premises built for it on land belonging to it - Activities engaged in as a public authority and as a taxable person))
2014/C 409/13
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Gemeente ‘s-Hertogenbosch
Defendant: Staatssecretaris van Financiën
Operative part of the judgment
Article 5(7)(a) of 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 must be interpreted as applying to a situation, such as that at issue in the main proceedings, in which a municipality takes first occupation of a building which it has had built on its own land and of which it intends to use 94 % of the area for its activities as a public authority and 6 % of that area for its activities as a taxable person, including 1 % for exempt activities in respect of which no right to deduct value added tax exists. However, the subsequent use of the building for the activities of the municipality may give rise to a right to deduct the tax paid in respect of the application provided for by that provision only in the proportion corresponding to its use for the purposes of the taxable transactions, pursuant to Article 17(5) of that directive.