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(8) and 6(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) – Taxable transactions – Transfer of a totality of assets and/or of services (or part thereof) – Disposal of 30% of the shares in a company by a shareholder who, until the date of disposal, supplied services subject to VAT to that company

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A05P8 : paragraphs 1, 25, 27, 28, 29, 32, 34, 38, 41, 46, 51
• Directive 77/388 -A06P5 : paragraphs 26, 28
• Court of Justice - Judgment C -60/90 : paragraphs 36, 37
• Court of Justice - Judgment C -155/94 : paragraph 43
• Court of Justice - Judgment C -98/98 : paragraph 45
• Court of Justice - Judgment C -408/98 : paragraphs 29, 45
• Court of Justice - Judgment C -142/99 : paragraphs 36, 37
• Court of Justice - Judgment C -16/00 : paragraphs 36, 37, 55
• Court of Justice - Judgment C -497/01 : paragraphs 29, 31, 32, 41, 42
• Court of Justice - Judgment C -94/04 : paragraph 21
• Court of Justice - Judgment C -29/08 : paragraphs 15, 22, 29, 32, 33, 48, 49
• Court of Justice - Judgment C -515/08 : paragraph 20
• Court of Justice - Judgment C -119/09 : paragraph 20
• Court of Justice - Judgment C -307/10 : paragraph 21
• Court of Justice - Judgment C -444/10 : paragraphs 29, 32, 34, 41
• Court of Justice - Judgment C -118/11 : paragraph 55
• Court of Justice - Judgment C -259/11 : paragraph 27
• Court of Justice - Judgment C -496/11 : paragraphs 36, 37
• Court of Justice - Judgment C -104/12 : paragraph 55

Operative part

• Interprets : Directive 77/388 -A05P8
• Interprets : Directive 77/388 -A06P5

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 19/12/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

30/05/2013

References

Publication in the Official Journal

Application: OJ C 73 from 10.03.2012, p.17

Judgment: OJ C 225 from 03.08.2013, p.18

Name of the parties

X

Notes on Academic Writings

1. Ismer, Roland ; Endres, Daniela: Anteilsübertragung als Geschäftsveräußerung im Ganzen, Umsatzsteuer-Rundschau 2012 p.897-903 (DE)
2. Von Streit, Georg: Steuerbarkeit der Übertragung von Gesell-schaftsanteilen - "SKF Teil II", Umsatzsteuer-Rundschau 2012 p.904-910 (DE)
3. McCullagh, Vinny: X BV: VAT on deal costs, Tax Journal 2013 Issue 1178 p.17-19 (EN)
4. Marchal, Hendrik: Veräußerung von 30 % der Anteile an einer Gesellschaft keine Übertragung eines Gesamtvermögens oder Teilvermögens, Umsatzsteuer-Rundschau 2013 p.587-588 (DE)
5. Monfort, Bertrand ; Prätzler, Robert: Veräußerung von 30 % der Anteile an einer Gesellschaft keine Übertragung eines Gesamtvermögens oder Teilvermögens, Umsatzsteuer-Rundschau 2013 p.618-620 (DE)
6. Mosbrucker, Anne-Laure: Assujettissement à la TVA. La cession des parts d'une société n'entre pas dans le champ de l'exception permettant de ne pas soumettre à la TVA la transmission d'une universalité de biens ou services, Europe 2013 Juillet Comm. nº 7 p.43-44 (FR)
7. Bijl, D.B.: Beslissingen in belastingzaken 2014 nº 113 (NL)

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

Wet op de omzetbelasting 1968, art. 1, aanhef en onder a, en art. 31

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

neuvième chambre (Cour)

Judge-Rapporteur

Lõhmus

Advocate General

Mengozzi

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

Information not available