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European Union
Uudenkaupungin kaupunki (C-184/04)
Judgment
The second question
37

Uudenkaupungin kaupunki (C-184/04)

Judgment of 30 Mar 2006law://eu/cjeu/2004/c-184-04/para_37@2026-11-12

37As the Advocate General observed in points 36 and 37 of her Opinion, application of the adjustment mechanism depends on the existence of a right to deduct based on Article 17 of the Sixth Directive.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-184/04 · ECLI:EU:C:2006:214
Decided: 30 Mar 2006
Procedure: Preliminary reference · referred by the Korkein hallinto-oikeus (Finland)
Applicant: Uudenkaupungin kaupunki
Rapporteur: K. Schiemann
Advocate General: C. Stix-Hackl
Bench: 5 judges
P. Jann, K. Schiemann, N. Colneric, J.N. Cunha Rodrigues, E. Levits
Language: Finnish
Official: CURIA · EUR-Lex 62004CJ0184

Topics

Value added tax

History · 1 version

30 Mar 2006Reading

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 17: Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)2 provisions; Staatssecretaris van Financiën v X (C-194/21)2 provisions; Stichting Schoonzicht v Staatssecretaris van Financiën (C-791/18); Szef Krajowej Administracji Skarbowej v Gmina Ryjewo (C-140/17)2 provisions; Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)2 provisions; Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (C-672/16); Minister Finansów v Jan Mateusiak (C-229/15); Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld (C-332/14); Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD (C-259/12)2 provisions; Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (C-219/12)2 provisions; SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1 (C-257/11)2 provisions; Staatssecretaris van Financiën v Gemeente Vlaardingen (C-299/11)2 provisions; Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl, Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze and Ministero delle Finanze v Michele Franchetto (C-78/08, C-79/08, C-80/08); The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH (C-277/09); Skatteverket v AB SKF (C-29/08); Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën (C-515/07); Belgische Staat v Cobelfret NV (C-138/07)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016); Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman (C-415/93); Andrea Francovich and Danila Bonifaci and others v Italian Republic (C-6/90, C-9/90); Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them; Finanzamt Uelzen v Dieter Armbrecht (C-291/92); Skov Æg v Bilka Lavprisvarehus A/S and Bilka Lavprisvarehus A/S v Jette Mikkelsen and Michael Due Nielsen (C-402/03); Gemeente Leusden and Holin Groep BV cs v Staatssecretaris van Financiën (C-487/01, C-7/02); Amministrazione delle Finanze dello Stato v SpA San Giorgio (199/82); Hansgeorg Lennartz v Finanzamt München III (C-97/90); Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl (C-269/03); P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën (C-434/03); Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise (C-305/97); Société Comateb, Société Panigua, Société Edouard et fils, Société de distribution de vins et liqueurs, Etablissements André Haan, Société Diffusion générale de quincaillerie, Société Diffusion générale, Société Cama Renault, Scp Ovide et Dorville, Société Ducros Guadeloupe, Société Comptoir commercial Caraïbes, Société Giafa, Société LVS, Société Catherine et Jean-Claude Tabar Nouval, Société L'Heure et L'Or, Société Général bazar bricolage, Société Grain d'or, Société Cash Service, Etablissements Efira, Société Farandole, Société Carat, Société Rio, Société guadeloupéenne de distribution moderne (SGDM), Martinique automobiles SA, Socovi SARL, Etablissements Gabriel Vangour et Cie SARL, Simat Guadeloupe SARL v Directeur général des douanes et droits indirects (C-192/95, C-193/95, C-194/95, C-195/95, C-196/95, C-197/95, C-198/95, C-199/95, C-200/95, C-201/95, C-202/95, C-203/95, C-204/95, C-205/95, C-206/95, C-207/95, C-208/95, C-209/95, C-210/95, C-211/95, C-212/95, C-213/95, C-214/95, C-215/95, C-216/95, C-217/95, C-218/95); Vincent Blaizot v University of Liège and others (24/86); Anna Adriaantje Vroege v NCIV Instituut voor Volkshuisvesting BV and Stichting Pensioenfonds NCIV (C-57/93); Maria Aslanidou v Ypourgos Ygeias & Pronoias (C-142/04); 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