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- Referral date: 25-02-2013
- Show case reference
- Opinion date: 10-04-2014
- Ruling date: 10-09-2014
- AG: Sharpston
References in this case
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25.5.2013 |
EN |
Official Journal of the European Union |
C 147/11 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 February 2013 — Gemeente ’s-Hertogenbosch v Staatssecretaris van Financiën
(Case C-92/13)
2013/C 147/19
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Gemeente ’s-Hertogenbosch
Defendant: Staatssecretaris van Financiën
Question referred
Should Article 5(7)(a) of the Sixth Directive (1) be interpreted as meaning that supplies are made for consideration in a situation in which a municipality takes first occupation of a building which it has had built on its own land and which it is to use at the rate of 94 % for its activities as a public authority and at the rate of 6 % for its activities as a taxable person, including 1 % for exempt activities to which no right of deduction applies?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).