Notice for the OJ

 

Reference for a preliminary ruling by the Hoge Raad der Nederlanden by judgment of that Court of 18 October 2002 in the case of Stichting "Goed Wonen" against Staatssecretaris van Financiën

    (Case C-376/02)

Reference has been made to the Court of Justice of the European Communities by judgment of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) of 18 October 2002, received at the Court Registry on 21 October 2002, for a preliminary ruling in the case of Stichting "Goed Wonen" against Staatssecretaris van Financiën on the following question:

Under circumstances such as those set out at paragraph 6.3.4. above, do Articles 17 and 20 of the Sixth Directive or the European law principles of the protection of legitimate expectations and of legal certainty preclude ( in a case not involving fraud or abuse or any question of a change in planned use, as mentioned in paragraphs 50 and 51 of the judgment of the Court of Justice in Schloßstraße ( the adjustment of VAT not deducted by a taxable person which he paid in respect of (immovable) property which is supplied to him and which he originally intended for letting (which is not subject to VAT), but subsequently used for a transaction subject to VAT (in the present case, the grant of a usufructuary right in rem), being revoked on the sole ground that, as a result of a legislative amendment which had not yet taken effect at the time at which the abovementioned transaction was carried out, that transaction is regarded with retroactive effect as an exempt transaction establishing no right to deduct?

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