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Case C-400/15: Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90 % of total use — Exclusion of the right to deduct)

ECLI:EU:UNKNOWN:62015CA0400

62015CA0400

September 15, 2016
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14.11.2016

Official Journal of the European Union

C 419/21

(Case C-400/15) (<span class="super note-tag">1</span>)

((Reference for a preliminary ruling - Taxation - Value Added Tax - Sixth Council Directive 77/388/EEC - Right to deduction - Decision 2004/817/EC - Legislative provision of a Member State - Expenditure on goods and services - Extent of use of goods or services for non-economic purposes greater than 90 % of total use - Exclusion of the right to deduct))

(2016/C 419/27)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Landkreis Potsdam-Mittelmark

Defendant: Finanzamt Brandenburg

Operative part of the judgment

Article 1 of Council Decision 2004/817/EC of 19 November 2004 authorising Germany to apply a measure derogating from Article 17 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that it does not apply to a situation in which the goods or services that an undertaking acquires are used, to an extent greater than 90 %, for non-economic activities, which fall outside the scope of value added tax.

(<span class="note">1</span>) OJ C 363, 3.11.2015.

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