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Document C2004/273/33

Case C-390/04: Reference for a preliminary ruling by the Regeringsrätten (Supreme Administrative Court) by decision of that court of 7 September 2004 in the case of GöteborgsOperan AB v Skatteverket

JO C 273, 6.11.2004, p. 19–20 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

6.11.2004   

EN

Official Journal of the European Union

C 273/19

Reference for a preliminary ruling by the Regeringsrätten (Supreme Administrative Court) by decision of that court of 7 September 2004 in the case of GöteborgsOperan AB v Skatteverket

(Case C-390/04)

(2004/C 273/33)

Reference has been made to the Court of Justice of the European Communities by order of the Regeringsrätten (Supreme Administrative Court) (Sweden) of 7 September 2004, received at the Court Registry on 13 September 2004, for a preliminary ruling in the case of GöteborgsOperan AB against Skatteverket on the following questions:

1.

Is it compatible with the provisions of Article 17 and the second indent of the first subparagraph of Article 19(1) of the Sixth Directive (1) for subsidies such as those mentioned in the latter provision to be taken into account when determining the right to deduct input tax also in cases where the input tax relates to goods or services that are solely to be used for transactions in respect of which value added tax is otherwise deductible?

If the answer to the first question is yes, an answer to the following questions is also requested.

2.

Is it compatible with the provision on subsidies in the second indent of the first subparagraph of Article 19(1) of the Sixth Directive, for reasons of equal competition or for other reasons, to apply the provision only within certain sectors specially designated by the Member State?

3.

Is the provision on subsidies in the second indent of the first subparagraph of Article 19(1) of the Sixth Directive to be regarded as including also such economic support as is given on a continuous basis by a regional authority to a company wholly owned by it so that the company may carry out such cultural activity as might be carried out directly by the regional authority? Is it of any significance if the support is paid by another company owned by the regional authority and which is a parent company of the first company?

(1)  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).

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