31.3.2012

Official Journal of the European Union

C 98/8

(Case C-594/10) (<span class="super">1</span>)

(Sixth VAT Directive - Right to deduct input tax - Limitation - Use of goods forming part of the assets of a business for the private use of the taxable person - Fiscal treatment of private use of goods that are assets of the business)

2012/C 98/10

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: T.G. van Laarhoven

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 17(6) of Sixth Council Directive 77/388/EEC 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 — Exclusion of the right to deduct — National rules limiting deduction of VAT for vehicles used by a businessman for both private and professional purposes

Operative part of the judgment

Article 6(2)(a) of the 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, read together with Article 11A(1)(c) of the same directive, must be interpreted as precluding national fiscal legislation which initially authorises a taxable person whose passenger vehicles are used for both business and private purposes to deduct input value added tax immediately and in full, but which subsequently provides, as regards private use of those vehicles, for annual taxation based — for determining the taxable amount of value added tax owed in a given financial year — on a flat-rate method of calculating expenses relating to such use which does not take account on a proportional basis of the actual extent of that private use.

(<span class="super">1</span>) OJ C 80, 12.3.2011.