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Case C-16/14: Judgment of the Court (Third Chamber) of 23 April 2015 (request for a preliminary ruling from the Hof van beroep te Gent — Belgium) — Property Development Company NV v Belgische Staat (Reference for a preliminary ruling — Taxation — Sixth VAT Directive — Article 11A — Application of goods treated as a supply for consideration — Application of a building for an activity exempt from VAT — Taxable amount for that application — Interim interest paid during the construction of the building)
ECLI:EU:UNKNOWN:62014CA0016
62014CA0016
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22.6.2015
Official Journal of the European Union
C 205/8
(Case C-16/14)(1)
((Reference for a preliminary ruling - Taxation - Sixth VAT Directive - Article 11A - Application of goods treated as a supply for consideration - Application of a building for an activity exempt from VAT - Taxable amount for that application - Interim interest paid during the construction of the building))
(2015/C 205/10)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Property Development Company NV
Defendant: Belgische Staat
Operative part of the judgment
Article 11A(1)(b) of the 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 must be interpreted as meaning that, in a case such as that at issue in the main proceedings, the taxable amount for the calculation of VAT on an application, within the meaning of Article 5(7)(b) thereof, of a building that the taxable person has constructed, is to be the purchase price, at the time the application is made, of buildings whose location, size and other essential characteristics are similar to those of the building in question. In that regard, it is irrelevant whether part of the purchase price is due to interest on borrowed capital.
(1) OJ C 102, 7.4.2014.
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Language of the case: Dutch.