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22.6.2013 |
EN |
Official Journal of the European Union |
C 178/4 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 28 March 2013 — Staatssecretaris van Financiën v X B.V.
(Case C-160/13)
2013/C 178/07
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: X B.V.
Question referred
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?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).