Pieter de Jong v Staatssecretaris van Financiën.

• Jurisdiction: European Union
• Celex Number: 61991CJ0020
• ECLI: ECLI:EU:C:1992:192
• Docket Number: C-20/91
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 06 May 1992

Avis juridique important

|

61991J0020

Judgment of the Court (Third Chamber) of 6 May 1992. - Pieter de Jong v Staatssecretaris van Financiën. - Reference for a preliminary ruling: Hoge Raad - Netherlands. - VAT assessment - Sixth VAT Directive. - Case C-20/91.

European Court reports 1992 Page I-02847

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

++++

Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable transactions ° Application of goods forming part of the assets of a business for private use of the taxable person ° Construction, in pursuit of business and for private occupation, of a dwelling on land bought and owned in a private capacity ° Only the building taxable

(Council Directive 77/388, Arts 5(6) and 11A(1)(b))

Summary

Article 5(6) of the Sixth Directive (77/388), which assimilates to a supply made for consideration the application for private use by a taxable person of goods forming part of the assets of his business where those goods gave rise to a right to deduct VAT, must be interpreted as meaning that, when a taxable person (a building contractor) acquires land solely for his private use but erects on that land in the pursuit of his business a dwelling for his own use, only the house, and not the land, is to be regarded for the purposes of that provision as having been applied for his private use. The basis of assessment will then, in accordance with Article 11A(1)(b), comprise solely the value of the building and not that of the land.

Parties

In Case C-20/91,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden (Third Chamber) for a preliminary ruling in the proceedings pending before that court between

Pieter de Jong

and

Staatssecretaris van Financiën

on the interpretation of Articles 5(6) and 11A(1)(b) of the Sixth Council Directive (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 (OJ 1977 L 145, p. 1),

THE COURT (Third Chamber),

composed of: F. Grévisse (President of the Chamber), J.C. Moitinho de Almeida and M. Zuleeg, Judges,

Advocate General: F.G. Jacobs,

Registrar: J.A. Pompe, Deputy Registrar,

after considering the written observations submitted on behalf of:

° the Netherlands Government, by B.R. Bot, Secretary-General, Ministry of Foreign Affairs,

° the German Government, by E. Roeder, acting as Agent

° the Commission of the European Communities, by J. Foens Buhl, Legal Adviser, and B.J. Drijber, of its Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations from the Netherlands Government, represented by J.W. de Zwaan, acting as Agent, the German Government, represented by C.-D. Quassowski, acting as Agent, and the Commission, at the hearing on 24 January 1992,

after hearing the Opinion of the Advocate General at the sitting on 27 Febnruary 1992,

gives the following

Judgment

Grounds

1 By judgment of 19 December 1990, which was received at the Court Registry on 23 January 1991, 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 three questions on the interpretation of Articles 5(6) and 11A(1)(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the...