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Case C-16/14: Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 16 January 2014 — Property Development Company NV v Belgische Staat
ECLI:EU:UNKNOWN:62014CN00016
62014CN00016
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7.4.2014
Official Journal of the European Union
C 102/15
(Case C-16/14)
2014/C 102/20
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Property Development Company NV
Defendant: Belgische Staat
Question referred
Is interest on borrowed capital which, according to Article 35(4) of the Fourth Council Directive 78/660/EEC (1) of 25 July 1978, may be included in the production costs to the extent that it relates to the period of production, part of the taxable amount of an application within the meaning of Article 5(6) of Sixth Council Directive 77/388/EEC (2) of 17 May 1977, that is to say, part of the ‘cost price’ within the meaning of Article 11A(1) of the Sixth Directive and/or the incidental expenses within the meaning of Article 11A(2) of the Sixth Directive?
(1) Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3)(g) of the Treaty on the annual accounts of certain types of companies (OJ 1978 L 222, p. 11).
(2) 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).