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Case C-515/07: Judgment of the Court (Fourth Chamber) of 12 February 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën (Sixth VAT Directive — Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions — Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services)
ECLI:EU:UNKNOWN:62007CA0515
62007CA0515
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4.4.2009
Official Journal of the European Union
C 82/6
(Case C-515/07)
(Sixth VAT Directive - Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions - Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services)
(2009/C 82/10)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Vereniging Noordelijke Land- en Tuinbouw Organisatie
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 6(2) and 17(1), (2) and (6) 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) — Goods and services (not only capital goods used partly for business and partly for private purposes) — Allocation in full to the taxpayer's business assets — Possibility of deducting immediately and in full the tax on the purchase of such goods and services.
Operative part of the judgment
Articles 6(2)(a) and 17(2) 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 not being applicable to the use of goods and services allocated to the business for the purpose of transactions other than the taxable transactions of the taxable person, as the value added tax due in respect of the acquisition of those goods and services, and relating to such transactions, is not deductible.
(1) OJ C 22, 26.1.2008.