Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61990J0060
Název:
Title: 		JUDGMENT OF THE COURT (SIXTH CHAMBER) OF 20 JUNE 1991. POLYSAR INVESTMENTS NETHERLANDS BV V INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN. REFERENCE FOR A PRELIMINARY RULING: GERECHTSHOF ARNHEM - NETHERLANDS. INTERPRETATION OF ARTICLES 4 AND 13 B (D) 5 OF THE SIXTH DIRECTIVE - TAXABLE PERSON - ACTIVITIES OF A HOLDING COMPANY. CASE C-60/90.
Publikace:
Publication:		REPORTS OF CASES 1991 PAGES I-3111
Předmět (klíčová slova):
Keywords		TAXATION;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		377L0388;377L0388
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
ARTICLE 4 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, MUST BE INTERPRETED AS MEANING THAT A HOLDING COMPANY WHOSE SOLE PURPOSE IS TO ACQUIRE HOLDINGS IN OTHER UNDERTAKINGS, WITHOUT INVOLVING ITSELF DIRECTLY OR INDIRECTLY IN THE MANAGEMENT OF THOSE UNDERTAKINGS, WITHOUT PREJUDICE TO ITS RIGHTS AS SHAREHOLDER, DOES NOT HAVE THE STATUS OF A TAXABLE PERSON FOR THE PURPOSES OF VALUE ADDED TAX AND THEREFORE HAS NO RIGHT TO DEDUCT TAX UNDER ARTICLE 17 OF THE SIXTH DIRECTIVE. THE FACT THAT THE HOLDING COMPANY BELONGS TO A WORLD-WIDE GROUP OF UNDERTAKINGS, WHICH APPEARS OUTWARDLY UNDER A SINGLE NAME, IS NOT RELEVANT TO THE COMPANY' S CLASSIFICATION AS A TAXABLE PERSON FOR THE PURPOSES OF VALUE ADDED TAX.

Plný text judikátu (Entire text of the Judgment):