D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.

• Jurisdiction: European Union
• Celex Number: 61983CJ0268
• ECLI: ECLI:EU:C:1985:74
• Docket Number: 268/83
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 14 February 1985

Judgment of the Court (Second Chamber) of 14 February 1985. - D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën. - Reference for a preliminary ruling: Hoge Raad - Netherlands. - Harmonisation VAT - Sixth directive - Concept of taxable person. - Case 268/83.

European Court reports 1985 Page 00655
Swedish special edition Page 00083
Finnish special edition Page 00085

SummaryPartiesSubject of the caseGroundsDecision on costsOperative part

Keywords

TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - ECONOMIC ACTIVITIES WITHIN THE MEANING OF ARTICLE 4 OF THE SIXTH DIRECTIVE - ACQUISITION OF ASSETS

( COUNCIL DIRECTIVE NO 77/388 , ART . 4 ( 1 ))

Summary

THE ECONOMIC ACTIVITIES REFERRED TO IN ARTICLE 4 ( 1 ) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES MAY CONSIST IN SEVERAL CONSECUTIVE TRANSACTIONS . THE PREPARATORY ACTS , SUCH AS THE ACQUISITION OF ASSETS AND THEREFORE THE PURCHASE OF IMMOVABLE PROPERTY , WHICH FORM PART OF THOSE TRANSACTIONS MUST THEMSELVES BE TREATED AS CONSTITUTING ECONOMIC ACTIVITY .

ACCORDINGLY , THE ACQUISITION OF A RIGHT TO THE FUTURE TRANSFER OF PROPERTY RIGHTS IN PART OF A BUILDING YET TO BE CONSTRUCTED WITH A VIEW TO LETTING SUCH PREMISES IN DUE COURSE MAY BE REGARDED AS AN ECONOMIC ACTIVITY WITHIN THE MEANING OF ARTICLE 4 ( 1 ) OF THE SIXTH DIRECTIVE . HOWEVER , THAT PROVISION DOES NOT PRECLUDE THE REVENUE AUTHORITIES FROM REQUIRING THE DECLARED INTENTION TO BE SUPPORTED BY OBJECTIVE EVIDENCE SUCH AS PROOF THAT THE PREMISES WHICH IT IS PROPOSED TO CONSTRUCT ARE SPECIFICALLY SUITED TO COMMERCIAL EXPLOITATION .

Parties

IN CASE 268/83

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE HOGE RAAD DER NEDERLANDEN ( SUPREME COURT OF THE NETHERLANDS ) FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN

D . A . ROMPELMAN AND E . A . ROMPELMAN-VAN DEELEN , AMSTERDAM ,

AND

MINISTER VAN FINANCIEN ( MINISTER FOR FINANCE ),

Subject of the case

ON THE INTERPRETATION OF THE SIXTH COUNCIL DIRECTIVE ( NO 77/388/EEC ) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX : UNIFORM BASIS OF ASSESSMENT ( OFFICIAL JOURNAL L 145 OF 13 JUNE 1977 , P . 1 ),

Grounds

1 BY JUDGMENT DATED 30 NOVEMBER 1983 , WHICH WAS RECEIVED AT THE COURT ON 7 DECEMBER 1983 , THE HOGE RAAD DER NEDERLANDEN ( SUPREME COURT OF THE NETHERLANDS ) REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION ON THE INTERPRETATION OF THE SECOND SENTENCE OF ARTICLE 4 ( 2 ) OF THE SIXTH COUNCIL DIRECTIVE ( NO 77/388/EEC ) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - UNIFORM BASIS OF ASSESSMENT ( OFFICIAL JOURNAL 1977 L 145 , P . 1 ).

2 THE QUESTION WAS RAISED IN PROCEEDINGS PENDING BEFORE THE HOGE RAAD BETWEEN MR AND MRS ROMPELMAN , WHO RESIDE IN AMSTERDAM , AND THE MINISTER VAN FINANCIEN ( MINISTER FOR FINANCE ) AND CONCERNING THE RIGHT TO THE REFUND OF VALUE-ADDED TAX ( VAT ) PAID IN RESPECT OF THE FIRST THREE QUARTERS OF 1979 .

3 BY TWO WRITTEN AGREEMENTS DATED 25 NOVEMBER 1978 MR AND MRS ROMPELMAN , THE APPELLANTS IN THE MAIN PROCEEDINGS , ACQUIRED THE FUTURE TITLE TO TWO UNITS IN PREMISES UNDER CONSTRUCTION SINCE 1 SEPTEMBER 1978 TOGETHER WITH A USUFRUCTUARY INTEREST IN THE LAND PERTAINING THERETO . ON THE BUILDING PLAN THE TWO UNITS PURCHASED WERE MARKED AS ' SHOWROOMS ' .

4 BY LETTER DATED 26 JUNE 1979 SENT TO THE INSPECTOR OF TAXES , THE ROMPELMANS DECLARED THAT THE SHOWROOMS WOULD BE LET TO TRADERS AND THAT THE LESSOR AND THE LESSEE WOULD IN DUE COURSE SUBMIT AN APPLICATION UNDER ARTICLE 11 ( 1 ) ( B ) NO 5 OF THE WET OP DE OMZETBELASTING (...