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Case C-651/11: Judgment of the Court (Ninth Chamber) of 30 May 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X BV (VAT — Sixth Directive 77/388/EEC — Article 5(8) — Concept of ‘transfer of a totality of assets or part thereof’ — Disposal of 30 % of the shares in a company to which the transferor supplies services that are subject to VAT)
ECLI:EU:UNKNOWN:62011CA0651
62011CA0651
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Official Journal of the European Union
C 225/18
(Case C-651/11) (<span class="super">1</span>)
(VAT - Sixth Directive 77/388/EEC - Article 5(8) - Concept of ‘transfer of a totality of assets or part thereof’ - Disposal of 30 % of the shares in a company to which the transferor supplies services that are subject to VAT)
2013/C 225/30
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: X BV
Re:
Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 5(8) and 6(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) — Taxable transactions — Transfer of a totality of assets and/or of services (or part thereof) — Disposal of 30 % of the shares in a company by a shareholder who, until the date of disposal, supplied services subject to VAT to that company
Operative part of the judgment
Articles 5(8) and/or 6(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 disposal of 30 % of the shares in a company to which the transferor supplies services that are subject to VAT does not amount to the transfer of a totality of assets or services or part thereof within the meaning of those provisions, irrespective of the fact that the other shareholders transfer all the other shares in that company to the same person at practically the same time and that that disposal is closely linked to management activities carried out for that company.
(<span class="super">1</span>) OJ C 73, 10.3.2012.