Opinion of Advocate general Sharpston in the case Gemeente 's-Hertogenbosch.

Article 5(7)(a) of Sixth Council Directive 77/388/EEC should be interpreted as applying to a situation in which a municipality takes first occupation of a building which it has had built on its own land and which it is to use at the rate of 94% for its activities as a public authority and at the rate of 6% for its activities as a taxable person, including 1% for exempt activities to which no right of deduction applies.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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