Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling - Hoge Raad der Nederlanden - Interpretation of Articles 5(3)(c) and 13B(d)(5) of 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) - Exemptions laid down in the Sixth Directive - Transactions relating to the securities referred to in Article 13B(d)(5) - Transfer of shares of companies also entailing the transfer of the ownership of immovable property belonging to those companies.

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A02PT1 : paragraph 3
• Directive 77/388 -A05P1 : paragraphs 4, 37
• Directive 77/388 -A05P3 : paragraphs 4, 30, 34 - 36, 41
• Directive 77/388 -A05P3LC : paragraphs 1, 6, 18, 31, 42
• Directive 77/388 -A13 : paragraphs 19, 21, 40
• Directive 77/388 -A13LB : paragraph 5
• Directive 77/388 -A13LBLDPT1 : paragraph 27
• Directive 77/388 -A13LBLDPT2 : paragraph 27
• Directive 77/388 -A13LBLDPT3 : paragraph 27
• Directive 77/388 -A13LBLDPT4 : paragraph 27
• Directive 77/388 -A13LBLDPT5 : paragraphs 1, 17, 18, 22, 23, 26, 28, 29, 41, 42
• Directive 77/388 -A13LBLDPT5T2 : paragraphs 17, 18, 30, 36, 42
• Court of Justice - Judgment C -4/94 : paragraph 25
• Court of Justice - Judgment C -2/95 : paragraph 22
• Court of Justice - Judgment C -349/96 : paragraph 19
• Court of Justice - Judgment C -326/99 : paragraphs 34, 35
• Court of Justice - Judgment C -235/00 : paragraphs 23, 26, 27
• Court of Justice - Judgment C -8/01 : paragraph 20
• Court of Justice - Judgment C -305/01 : paragraph 40
• Court of Justice - Judgment C -472/03 : paragraph 20
• Court of Justice - Judgment C -445/05 : paragraph 21
• Court of Justice - Judgment C -453/05 : paragraph 20
• Court of Justice - Judgment C -455/05 : paragraph 40
• Court of Justice - Judgment C -29/08 : paragraphs 22, 23, 25, 40
• Court of Justice - Judgment C -461/08 : paragraph 21

Operative part

• Interprets : Directive 77/388 -A05P3LC
• Interprets : Directive 77/388 -A13LBLDPT5
• Interprets : Directive 77/388 -A13LBLDPT5T2

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 26/05/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

05/07/2012

References

Publication in the Official Journal

Application: OJ C 252 from 27.08.2011, p.14

Judgment: OJ C 287 from 22.09.2012, p.14

Name of the parties

DTZ Zadelhoff

Notes on Academic Writings

1. Huisman, Nicolette: ECJ Considers Substance Over Form In Dutch VAT Case, Tax Notes International 2012 p.403-407 (EN)
2. Mosbrucker, Anne-Laure: Exonération de TVA, Europe 2012 Août-Septembre Comm. nº 8-9 p.48 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hoge Raad der Nederlanden - Netherlands

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

sixième chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Jääskinen

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

Information not available