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SVInfo
- Referral date: 19-11-2001
- Show case reference
- Ruling date: 28-08-2002
- AG: Ruiz-Jarabo Colomer
References in this case
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GoNotice for the OJ
Reference for a preliminary ruling by the Vestre Landsret by order of 13 September 2001 in the case of Poul Nørgaard v Skatteministeriet (Case C-443/01)Reference has been made to the Court of Justice of the European Communities by order of 13 September 2001 by the Vestre Landsret (Western Regional Court), which was received at the Court Registry on 19 November 2001, for a preliminary ruling in the case of Poul Nørgaard v Skatteministeriet (Ministry of Fiscal Affairs) on the following questions:Question 1:Must Article 13.B(b)(1) of Sixth VAT Directive 77/388/EEC 1 be construed as meaning that a short-term letting such as described in the order is covered by the phrase 'provision of accommodation ... in the hotel sector or in sectors with a similar function'?Question 2:If lettings of immovable property for holiday purposes for fixed periods of less than one month and divisible by one week may be covered by the phrase 'provision of accommodation ... in the hotel sector or in sectors with a similar function', can Member States then define the term 'sectors with a similar function' on the basis of a comprehensive assessment of objective criteria, such as, for instance, whether the immovable property is separately registered, whether the immovable property is connected to facilities that are shared by other properties, and whether services such as the provision of bed linen, breakfast, cleaning and suchlike are provided?____________1 - ( ( TEXTE DE LA NOTE ( 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. ( TEXTE DE LA NOTE (