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SVInfo
- Referral date: 04-12-2008
- Show case reference
- Ruling date: 22-04-2010
- AG: Mazák
References in this case
References to this case
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21.2.2009 |
EN |
Official Journal of the European Union |
C 44/33 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 December 2008 — Staatssecretaris van Financiën v X
(Case C-536/08)
(2009/C 44/55)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: X
Question referred
Must Article 17(2) and (3) and Article 28b(A)(2) of the Sixth Directive (1) be interpreted as meaning that, if the place of an intra-Community acquisition is deemed, on the basis of the first subparagraph of the latter provision, to be within the territory of the Member State which issued the VAT identification number under which the person acquiring made the acquisition, the aforementioned person acquiring the goods has the right immediately to deduct the VAT thus due in that Member State?
(1) 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).