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SVInfo
- Referral date: 05-07-2010
- Show case reference
- Opinion date: 01-03-2012
- Ruling date: 19-07-2012
- AG: Kokott
References in this case
References to this case
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11.9.2010 |
EN |
Official Journal of the European Union |
C 246/30 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 12 July 2010 — X; other party: Staatssecretaris van Financiën
(Case C-334/10)
()
2010/C 246/50
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: X
Other party: Staatssecretaris van Financiën
Questions referred
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1. |
Regard being had to Article 6(2), first subparagraph, (a) and (b), Article 11.A(1)(c) and Article 17(2) of the Sixth Directive, (1) is a taxable person who makes temporary use for private purposes of part of a capital item of his business entitled to deduct the VAT levied on expenditure incurred in respect of permanent alterations carried out exclusively with a view to that use for private purposes? |
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2. |
For the purpose of answering this question, does it make any difference whether the taxable person was charged VAT, which he deducted, on the acquisition of the capital item? |
(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).