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European Union
H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)
Judgment
The questions referred
31

H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)

Judgment of 27 Apr 2006law://eu/cjeu/2004/c-443-04/para_31@2026-11-12

31However, the discretion enjoyed by the Member States in this respect is not unlimited.

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

Key facts

Court: Court of Justice · Third Chamber
Cases: C-443/04, C-444/04 · ECLI:EU:C:2006:257
Decided: 27 Apr 2006
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicants: H.A. Solleveld (C-443/04); J.E. van den Hout-van Eijnsbergen (C-444/04)
Defendant: Staatssecretaris van Financiën
Rapporteur: A. Ó Caoimh
Advocate General: J. Kokott
Bench: 5 judges
A. Rosas, J. Malenovský, S. von Bahr, A. Borg Barthet, A. Ó Caoimh
Language: Dutch
Official: CURIA · EUR-Lex 62004CJ0443

Topics

Value added tax

History · 1 version

27 Apr 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 11: X-GmbH v Finanzamt Z (C-48/19)2 provisions; Finanzamt Kyritz v Wolf-Henning Peters (C-700/17); Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17)2 provisions; Skatteverket v PCF Clinic AB (C-91/12)2 provisions; Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs (C-310/11)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)2 provisions; Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën (C-484/06); JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs (C-363/05); L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05)2 provisions; this act6 provisions
Cites 7: Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (C-141/00); Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise (C-498/03); Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise (C-307/01); Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (C-246/04); Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (C-45/01); Commission of the European Communities v Federal Republic of Germany (C-109/02); 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