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Document 62010CN0594

Case C-594/10: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 December 2010 — T.G. van Laarhoven v Staatssecretaris van Financiën

OJ C 80, 12.3.2011, p. 10–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

12.3.2011   

EN

Official Journal of the European Union

C 80/10

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 December 2010 — T.G. van Laarhoven v Staatssecretaris van Financiën

(Case C-594/10)

2011/C 80/20

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: T.G. van Laarhoven

Defendant: Staatssecretaris van Financiën

Questions referred

1.

Does the second subparagraph of Article 17(6) of the Sixth Directive (1) preclude amendments to deduction-limiting legislation such as that in question, according to which a Member State has sought to take advantage of the possibility, for which that provision provides, of (retaining) the exclusion of deduction in respect of certain goods and services if, as a consequence of those amendments, the amount excluded from deduction has been increased in most cases, but the approach and scheme of the deduction-limiting legislation have remained unchanged?

2.

If the answer to the first question is in the affirmative, should the national courts refrain from applying the deduction-limiting legislation as a whole, or is it sufficient for them to refrain from applying the legislation to the extent that it has increased the scale of the exclusion or restriction existing at the time when the Sixth Directive entered into force?

(1)  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)

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