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	Databáze č. 17 : Databáze judikatury

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	Číslo (Kód CELEX): Number (CELEX Code):		61988J0320

	Název: Title:		JUDGMENT OF THE COURT (SIXTH CHAMBER) OF 8 FEBRUARY 1990. STAATSSECRETARIS VAN FINANCIEN V SHIPPING AND FORWARDING ENTERPRISE SAFE BV (SAFE REKENCENTRUM BV). REFERENCE FOR A PRELIMINARY RULING : HOGE RAAD - NETHERLANDS. VALUE ADDED TAX - INTERPRETATION OF ARTICLE 5 (1) OF THE-SIXTH DIRECTIVE - SUPPLY OF IMMOVABLE PROPERTY - TRANSFER OF ECONOMIC OWNERSHIP OF PROPERTY. CASE 320/88.

	Publikace: Publication:		REPORTS OF CASES 1990 PAGES I-0285

	Předmět (klíčová slova): Keywords		TAXATION;VALUE ADDED TAX;

	Související předpisy: Corresponding acts:		377L0388

	Odkaz na souvisejicí judikáty: Corresponding Judgements:


	Plný text: Fulltext:		Ne

Fakta:

Názor soudu a komentář:

Shrnutí (Summary of the Judgment):
1."SUPPLY OF GOODS" IN ARTICLE 5(1) OF THE SIXTH DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES MUST BE INTERPRETED AS MEANING THE TRANSFER OF THE RIGHT TO DISPOSE OF TANGIBLE PROPERTY AS OWNER, EVEN IF THERE IS NO TRANSFER OF LEGAL OWNERSHIP OF THE PROPERTY. IT IS FOR THE NATIONAL COURT TO DETERMINE IN EACH INDIVIDUAL CASE, ON THE BASIS OF THE FACTS OF THE CASE, WHETHER OR NOT THERE IS SUCH A TRANSFER.

2.UNDER THE DIVISION OF FUNCTIONS PROVIDED FOR BY ARTICLE 177 OF THE TREATY, IT IS FOR THE NATIONAL COURT TO APPLY THE RULES OF COMMUNITY LAW, AS INTERPRETED BY THE COURT, TO AN INDIVIDUAL CASE. NO SUCH APPLICATION IS POSSIBLE WITHOUT A COMPREHENSIVE APPRAISAL OF THE FACTS OF THE CASE.

Plný text judikátu (Entire text of the Judgment):