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Document C2006/178/10
Case C-98/05: Judgement of the Court (First Chamber) of 1 June 2006 (reference for a preliminary ruling from the Østre Landsret — Denmark) — De Danske Bilimportører v Skatteministeriet (Sixth VAT Directive — Article 11(A)(2)(a) and (3)(c) — Taxable amount — Registration duty on new motor vehicles)
Case C-98/05: Judgement of the Court (First Chamber) of 1 June 2006 (reference for a preliminary ruling from the Østre Landsret — Denmark) — De Danske Bilimportører v Skatteministeriet (Sixth VAT Directive — Article 11(A)(2)(a) and (3)(c) — Taxable amount — Registration duty on new motor vehicles)
Case C-98/05: Judgement of the Court (First Chamber) of 1 June 2006 (reference for a preliminary ruling from the Østre Landsret — Denmark) — De Danske Bilimportører v Skatteministeriet (Sixth VAT Directive — Article 11(A)(2)(a) and (3)(c) — Taxable amount — Registration duty on new motor vehicles)
SL C 178, 29.7.2006, p. 7–7
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
29.7.2006 |
EN |
Official Journal of the European Union |
C 178/7 |
Judgement of the Court (First Chamber) of 1 June 2006 (reference for a preliminary ruling from the Østre Landsret — Denmark) — De Danske Bilimportører v Skatteministeriet
(Case C-98/05) (1)
(Sixth VAT Directive - Article 11(A)(2)(a) and (3)(c) - Taxable amount - Registration duty on new motor vehicles)
(2006/C 178/10)
Language of the case: Danish
Referring court
Østre Landsret
Parties to the main proceedings
Applicant: De Danske Bilimportører
Defendant: Skatteministeriet
Re:
Reference for a preliminary ruling — Østre Landsret — Interpretation of Article 11(A)(2)(a) and (3)(c) 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 (OJ 1977 L 145 p. 1) — Inclusion in the taxable amount relating to the sale of a new motor vehicle of a tax payable on registration of the vehicle
Operative part of the judgement
In the context of a contract of sale providing that, in accordance with the buyer's intended use of the vehicle, the dealer will supply it registered and for a price which includes the registration duty on new motor vehicles he paid before supplying the vehicle, that duty, for which the occurrence triggering liability is not the supply of the vehicle but its first registration in national territory, is not covered by the concept of taxes, duties, levies and charges within the meaning of Article 11(A)(2)(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. Such a duty corresponds to an amount received by the taxable person from the purchaser of the vehicle as repayment for expenses paid out in the name and for the account of the latter within the meaning of Article 11(A)(3)(c).