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European Union
Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen (C-60/90)
Judgment
Question 1
16

Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen (C-60/90)

Judgment of 20 Jun 1991law://eu/cjeu/1990/c-60-90/para_16@2026-11-10

16Accordingly, the fact that a holding company belongs to a world-wide group which in the main outwardly appears under a single name is not to be taken into account in classifying that company as a taxable person for the purposes of value added tax.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-60/90 · ECLI:EU:C:1991:268
Decided: 20 Jun 1991
Procedure: Preliminary reference
Applicant: Polysar Investments Netherlands BV
Defendant: Inspecteur der Invoerrechten en Accijnzen (Inspector of Customs and Excise), Arnhem
Rapporteur: Mancini
Advocate General: W. Van Gerven
Bench: 4 judges
T. F. O'Higgins, C. N. Kakouris, F. A. Schockweiler, P. J. G. Kapteyn
Language: Dutch
Official: CURIA · EUR-Lex 61990CJ0060

Topics

Value added tax

History · 1 version

20 Jun 1991Reading

Connections

Interprets 1: 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
Cited by 16: Proceedings brought by A Oy (C-232/24); S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (C-726/23)2 provisions; Staatssecretaris van Financiën v X BV (C-651/11)2 provisions; European Commission v Kingdom of the Netherlands (C-65/11); European Commission v Kingdom of Denmark (C-95/11); European Commission v Ireland (C-85/11); Portugal Telecom SGPS SA v Fazenda Pública (C-496/11)2 provisions; Skatteverket v AB SKF (C-29/08); Kretztechnik AG v Finanzamt Linz (C-465/03); Banque Bruxelles Lambert SA (BBL) v Belgian State (C-8/03); Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH (C-305/01)2 provisions; KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg (C-442/01)2 provisions; Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais (C-16/00)2 provisions; Floridienne SA and Berginvest SA v Belgian State (C-142/99)2 provisions; Harnas & Helm CV v Staatssecretaris van Financiën (C-80/95)2 provisions; Wellcome Trust Ltd v Commissioners of Customs and Excise (C-155/94)2 provisions
Cites 2: 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; W. M. van Tiem v Staatssecretaris van Financiën (C-186/89)