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Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62014CN0520
62014CN0520
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16.2.2015
Official Journal of the European Union
C 56/5
(Case C-520/14)
(2015/C 056/06)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellants in cassation: Gemeente Borsele, Staatssecretaris van Financiën
Questions referred
1)Should Article 2(1)(c) and Article 9(1) of Directive 2006/112/EC be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive?
2)For the purpose of answering that question, should the arrangement as a whole be considered, or should this assessment be made for each transport operation separately?
3)If the latter is the case, should a distinction be made according to whether pupils are transported over a distance of between 6 and 20 kilometres or over a distance exceeding 20 kilometres?
Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
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