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SVInfo
- Referral date: 29-06-2011
- Show case reference
- Ruling date: 12-07-2012
- AG: Wathelet
References in this case
References to this case
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Go|
10.9.2011 |
EN |
Official Journal of the European Union |
C 269/30 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 29 June 2011 — J.J. Komen en Zonen Beheer Heerhugowaard B.V. v Staatssecretaris van Financiën
(Case C-326/11)
2011/C 269/57
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: J.J. Komen en Zonen Beheer Heerhugowaard B.V.
Respondent: Staatssecretaris van Financiën
Question referred
Must Article 13B(g), in conjunction with Article 4(3)(a), of the Sixth Directive (1) be interpreted as meaning that the supply of a building in respect of which, prior to its supply, the vendor had transformation work carried out with a view to the creation of a new building (refurbishment), work which was continued and completed by the purchaser after its supply, is not exempt from VAT?
(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).