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Document 62014CN0520
Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
Case C-520/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
OJ C 56, 16.2.2015, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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16.2.2015 |
EN |
Official Journal of the European Union |
C 56/5 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 November 2014 — Gemeente Borsele, Staatssecretaris van Financiën
(Case C-520/14)
(2015/C 056/06)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellants in cassation: Gemeente Borsele, Staatssecretaris van Financiën
Questions referred
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1) |
Should Article 2(1)(c) and Article 9(1) of Directive 2006/112/EC (1) be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive? |
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2) |
For the purpose of answering that question, should the arrangement as a whole be considered, or should this assessment be made for each transport operation separately? |
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3) |
If the latter is the case, should a distinction be made according to whether pupils are transported over a distance of between 6 and 20 kilometres or over a distance exceeding 20 kilometres? |
(1) Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).