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Case C-622/11: Judgment of the Court (Second Chamber) of 10 October 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Pactor Vastgoed BV (Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction)
ECLI:EU:UNKNOWN:62011CA0622
62011CA0622
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23.11.2013
Official Journal of the European Union
C 344/16
(Case C-622/11) (<span class="super">1</span>)
(Sixth VAT Directive - Articles 13C and 20 - Supply of immovable property - Right to opt for taxation - Right to deduction - Adjustment of deductions - Recovery of sums due following adjustment of a VAT deduction - Taxable person liable for payment - Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction)
2013/C 344/25
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: Pactor Vastgoed BV
Re:
Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 20 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) — Deduction of input tax — Adjustment of deductions previously made — Supply of a property by a supplier to a real estate company — Supply dealt with by the parties, although not by the applicable legislation, as a taxable transaction
Operative part of the judgment
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, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as precluding the recovery of amounts due following the adjustment of a value added tax deduction from a taxable person other than the person who applied that deduction.
(<span class="super">1</span>) OJ C 73, 10.3.2012.