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Case C-259/11: Judgment of the Court (Sixth Chamber) of 5 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — DTZ Zadelhoff vof v Staatssecretaris van Financiën (Sixth VAT Directive — Articles 5(3)(c) and 13B(d)(5) — Negotiation of a transaction involving the transfer of company shares — Transaction which also entails the transfer of the ownership of immovable property held by such companies — Exemption)
ECLI:EU:UNKNOWN:62011CA0259
62011CA0259
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22.9.2012
Official Journal of the European Union
C 287/14
(Case C-259/11)(1)
(Sixth VAT Directive - Articles 5(3)(c) and 13B(d)(5) - Negotiation of a transaction involving the transfer of company shares - Transaction which also entails the transfer of the ownership of immovable property held by such companies - Exemption)
2012/C 287/23
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: DTZ Zadelhoff vof
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 5(3)(c) and 13B(d)(5) 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) — Exemptions laid down in the Sixth Directive — Transactions relating to the securities referred to in Article 13B(d)(5) — Transfer of shares of companies also entailing the transfer of the ownership of immovable property belonging to those companies.
Operative part of the judgment
Article 13B(d)(5) 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 must be interpreted as meaning that the exemption from value added tax in that provision covers transactions, such as those at issue in the main proceedings, which are designed to transfer shares in the companies concerned and have that effect but which, in the final analysis, concern immovable property held by those companies and the (indirect) transfer of that property. The exception to the exemption provided for in the second indent of that provision is not applicable if the Member State has not availed itself of the possibility provided by Article 5(3)(c) of the Sixth Directive of considering shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property to be tangible property.
(1)
Language of the case: Dutch.