This document is an excerpt from the EUR-Lex website
Document C2007/096/23
Case C-455/05: Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (Sixth VAT Directive — Exemptions — Article 13B(d)(2) — Concept of assumption of obligations — Assumption of the obligation to renovate a property — Refusal of exemption)
Case C-455/05: Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (Sixth VAT Directive — Exemptions — Article 13B(d)(2) — Concept of assumption of obligations — Assumption of the obligation to renovate a property — Refusal of exemption)
Case C-455/05: Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (Sixth VAT Directive — Exemptions — Article 13B(d)(2) — Concept of assumption of obligations — Assumption of the obligation to renovate a property — Refusal of exemption)
ĠU C 96, 28.4.2007, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.4.2007 |
EN |
Official Journal of the European Union |
C 96/14 |
Judgment of the Court (Third Chamber) of 19 April 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel
(Case C-455/05) (1)
(Sixth VAT Directive - Exemptions - Article 13B(d)(2) - Concept of ‘assumption of obligations’ - Assumption of the obligation to renovate a property - Refusal of exemption)
(2007/C 96/23)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Velvet & Steel Immobilien und Handels GmbH
Defendant: Finanzamt Hamburg-Eimsbüttel
Re:
Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Article 13B(d)(2) 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), as amended — Concept of ‘assumption of obligations ’— Refusal to exempt the assumption of a renovation obligation
Operative part of the judgment
Article 13B(d)(2) 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 meaning that the concept of assumption of obligations excludes from the scope of that provision obligations which are non-pecuniary, such as the obligation to renovate a property.