14.11.2016
EN
Official Journal of the European Union
C 419/21
Judgment of the Court (Eighth Chamber) of 15 September 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg
(Case C-400/15) (1)
((Reference for a preliminary ruling - Taxation - Value Added Tax - Sixth Council Directive 77/388/EEC - Right to deduction - Decision 2004/817/EC - Legislative provision of a Member State - Expenditure on goods and services - Extent of use of goods or services for non-economic purposes greater than 90 % of total use - Exclusion of the right to deduct))
(2016/C 419/27)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Landkreis Potsdam-Mittelmark
Defendant: Finanzamt Brandenburg
Operative part of the judgment
Article 1 of Council Decision 2004/817/EC of 19 November 2004 authorising Germany to apply a measure derogating from Article 17 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that it does not apply to a situation in which the goods or services that an undertaking acquires are used, to an extent greater than 90 %, for non-economic activities, which fall outside the scope of value added tax.
(1) OJ C 363, 3.11.2015.
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