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References in this case
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22.6.2013 |
EN |
Official Journal of the European Union |
C 178/3 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 March 2013 — Staatssecretaris van Financiën v X B.V.
(Case C-154/13)
2013/C 178/05
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: X B.V.
Questions referred
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1. |
Must Article 140(a) and (b) of the 2006 VAT Directive (1) be interpreted as meaning that the exemption from VAT for which that provision provides does not apply to the intra-Community acquisition of dental prostheses? If the answer is no, is the application of the exemption subject to the condition that the dental prostheses are supplied from abroad by a dentist and/or dental technician to a dentist or dental technician? |
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2. |
If the exemption from VAT (whether or not under the conditions described in Question 1) for which Article 140(a) and (b) of the 2006 VAT Directive provides applies to the intra-Community acquisition of dental prostheses, does the exemption therefore apply in Member States, such as the Netherlands, which have complied with the exemption provided for in Article 132 of the 2006 VAT Directive, to the intra-Community acquisition of dental prostheses originating from a Member State which has taken advantage of the derogating and transitional arrangements for which Article 370 of the 2006 VAT Directive provides? |
(1) Council Directive 2006/112/EC from the Raad of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).