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Case C-461/12: Judgment of the Court (Fifth Chamber) of 12 June 2014 (request for a preliminary ruling from the Gerechtshof te’s-Hertogenbosch — Netherlands) — Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag (Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13(B)(d)(3) and (5) — ‘Other securities’ and ‘other negotiable instruments’ — Sales promotion scheme — Discount card — Taxable amount)
ECLI:EU:UNKNOWN:62012CA0461
62012CA0461
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25.8.2014
Official Journal of the European Union
C 282/4
(Case C-461/12) (<span class="super">1</span>)
((Reference for a preliminary ruling - Sixth VAT Directive - Exemptions - Article 13(B)(d)(3) and (5) - ‘Other securities’ and ‘other negotiable instruments’ - Sales promotion scheme - Discount card - Taxable amount))
2014/C 282/05
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Granton Advertising BV
Defendant: Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag
Operative part of the judgment
Article 13(B)(d) of 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 must be interpreted as meaning that the sale of a discount card, such as that at issue in the main proceedings, does not constitute a transaction in ‘other securities’ or concerning ‘other negotiable instruments’, within the meaning, respectively, of paragraphs 5 and 3 of that provision, which refers to certain transactions which the Member States must exempt from value added tax.
Language of the case: Dutch
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(<span class="super">1</span>) OJ C 9, 12.1.2013.