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Case C-33/09: Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands), lodged on 26 January 2009 — Oracle Nederland BV v Inspecteur der Belastingdienst Utrecht-Gooi/kantoor Utrecht
ECLI:EU:UNKNOWN:62009CN0033
62009CN0033
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18.4.2009
Official Journal of the European Union
C 90/9
(Case C-33/09)
2009/C 90/14
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Oracle Nederland BV
Respondent: Inspecteur der Belastingdienst Utrecht-Gooi/kantoor Utrecht
Questions referred
1. Are Article 11(4) of the Second Directive and Article 17(6) of the Sixth Directive to be interpreted as meaning that a Member State wishing to make use of the possibility offered by those articles of (retaining) the exclusion of deduction in respect of categories of expenditure described as:
— ‘the provision of food and drink to the staff of the trader’;
— ‘giving business gifts or other gifts to persons in relation to whom, if they had been charged or were to be charged the relevant turnover tax, such tax would be entirely or mainly non-deductible’;
— ‘providing the staff of the trader with accommodation’;
— ‘providing the staff of the trader with opportunities for recreation’
has satisfied the condition requiring the designation of a category of adequately defined goods and services?
(1) Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p. 16).
(2) 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).