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Taxonomy tags

•  Exemptions - Exemptions without deductions - Movable property

•  Deduction - The extent to which the input VAT is deductible

•  Tax liable person - Reverse charge of the VAT to the customer

Info

• Referral date: 05-12-2011
• Show case reference
• Opinion date: 30-05-2013
• Ruling date: 10-10-2013
• AG: Wathelet

References in this case

• C-234/11 - TETS Haskovo

• C-257/11 - Gran Via Moine

• C-63/04 - Centralan Property

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Highlight in text

EU tax law WEB Pactor Vastgoed - C-622/11

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 5 December 2011 — Staatssecretaris van Financiën v Pactor Vastgoed BV

(Case C-622/11)

2012/C 73/27

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: Pactor Vastgoed BV

Question referred

Does the Sixth Directive (1) allow, in the event that the VAT initially deducted in accordance with Article 20 of the Sixth Directive is adjusted in such a way that the amount of the deduction must be reimbursed in full or in part, that amount to be charged to a person other than the taxable person who applied the deduction in the past, in particular — as is the case when Article 12a of the Wet (op de omzetbelasting 1968) (Law on turnover tax 1968) is applied — to a person to whom a property has been supplied by that taxable person?

(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).