18.12.2010
EN
Official Journal of the European Union
C 346/33
Reference for a preliminary ruling from the Tribunal Administratif de Rennes (France) lodged on 11 October 2010 — L’Océane Immobilière SAS v Direction de contrôle fiscal Ouest
(Case C-487/10)
2010/C 346/55
Language of the case: French
Referring court
Tribunal Administratif de Rennes
Parties to the main proceedings
Applicant: L’Océane Immobilière SAS
Defendant: Direction de contrôle fiscal Ouest
Question referred
Does Article 5 of the Sixth Council Directive 77/388/EEC of 17 May 1977 (1) allow a Member State to maintain in force or establish a provision imposing value added tax on the supply by a taxable person to itself of property for the use of its business, although that supply gives rise to a right to deduct the value added tax thereby levied immediately and in full?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
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