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Document C2007/020/15

Case C-484/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 November 2006 — Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën

IO C 20, 27.1.2007, p. 11–11 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
IO C 20, 27.1.2007, p. 10–10 (BG, RO)

27.1.2007   

EN

Official Journal of the European Union

C 20/11

Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 November 2006 — Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën

(Case C-484/06)

(2007/C 20/16)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Fiscale eenheid Koninklijke Ahold NV

Defendant: Staatssecretaris van Financiën

Questions referred

1.

Is the rounding-off of VAT amounts governed solely by national law, or — particularly in view of the first and second paragraphs of Article 2 of the First Directive (1) and Article 11 A(1)(a) of the Sixth Directive and Article 22(3)(b), first sentence, (version as at 1 January 2004) and (5) of the Sixth Directive (2) — is it a matter for Community law?

2.

If the latter is the case, does it follow from the aforementioned provisions of the Directives that the Member States are required to permit rounding-down per article, even if different transactions are included in one invoice and/or one tax return?

(1)  First Council Directive of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, p. 14).

(2)  Sixth Council Directive 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).

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