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Document 61993CJ0468
Judgment of the Court (Fifth Chamber) of 28 March 1996. # Gemeente Emmen v Belastingdienst Grote Ondernemingen. # Reference for a preliminary ruling: Gerechtshof Leeuwarden - Netherlands. # Sixth VAT Directive - Article 13B(h) and Article 4(3)(b) - Supply of building land. # Case C-468/93.
1996 m. kovo 28 d. Teisingumo Teismo (penktoji kolegija) sprendimas.
Gemeente Emmen prieš Belastingdienst Grote Ondernemingen.
Prašymas priimti prejudicinį sprendimą: Gerechtshof Leeuwarden - Nyderlandai.
Šeštoji PVM direktyva.
Byla C-468/93.
1996 m. kovo 28 d. Teisingumo Teismo (penktoji kolegija) sprendimas.
Gemeente Emmen prieš Belastingdienst Grote Ondernemingen.
Prašymas priimti prejudicinį sprendimą: Gerechtshof Leeuwarden - Nyderlandai.
Šeštoji PVM direktyva.
Byla C-468/93.
ECLI identifier: ECLI:EU:C:1996:139
*A9* Gerechtshof Leeuwarden, belastingkamer, uitspraak van 14/12/1993 (1040/92)
- regelgeving en jurisprudentie (Ed. Koninklijke Vermande - Lelystad) 1997 p.336 (résumé)
- Van Zadelhoff, B.G.: Dwalen bij Sint-Oedenrode, Weekblad voor fiscaal recht 1994 p.1423-1433
*P1* Gerechtshof Leeuwarden, uitspraak van 11/04/1997 (BK 1040/92)
- Beslissingen in belastingzaken 1998 nº 273
- Van Zadelhoff, B.G.: Beslissingen in belastingzaken 1998 nº 273
*P2* Hoge Raad, arrest van 22/04/1998 (33.328)
- Beslissingen in belastingzaken 1998 nº 273
- Weekblad voor fiscaal recht 1998 p.661-662
«(Sixth VAT Directive – Article 13B(h) and Article 4(3)(b) – Supply of building land)»
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(Council Directive 77/388, Arts 4(3)(b) and 13B(h))
JUDGMENT OF THE COURT (Fifth Chamber)
28 March 1996 (1)
((Sixth VAT Directive – Article 13B(h) and Article 4(3)(b) – Supply of building land))
In Case C-468/93,
REFERENCE to the Court under Article 177 of the EC Treaty by the Gerechtshof te Leeuwarden (Netherlands) for a preliminary ruling in the proceedings pending before that court between Gemeente Emmenand
Belastingdienst Grote Ondernemingen on the interpretation of the combined provisions of Article 13B(h) and Article 4(3)(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization 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),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of the municipality of Emmen, represented by R. Brouwer and W.A. Rouwenhorst, the Netherlands Government, represented by J.S. van den Oosterkamp, Assistant Legal Adviser in the Ministry of Foreign Affairs, and G.D. van Norden, Director in the Ministry of Finance, and the Commission of the European Communities, represented by B.J. Drijber, at the hearing on 9 November 1995,
after hearing the Opinion of the Advocate General at the sitting on 14 December 1995,
gives the following
On those grounds,
THE COURT (Fifth Chamber)
in answer to the questions referred to it by the Gerechtshof te Leeuwarden, by order of 14 December 1993, hereby rules: It is for the Member States to define the concept of building land within the meaning of the combined provisions of Article 13B(h) and Article 4(3)(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes ─ Common system of value added tax: uniform basis of assessment. It therefore does not fall to the Court to specify what degree of improvement land which has not been built on must exhibit in order to be categorized as building land within the meaning of that directive.
Edward |
Puissochet |
Moitinho de Almeida |
Gulmann |
Wathelet |
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R. Grass |
D.A.O. Edward |
Registrar |
President of the Fifth Chamber |