Language of document :

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 November 2018 — Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven

(Case C-715/18)

Language of the case: German

Referring court


Parties to the main proceedings

Applicant: Segler-Vereinigung Cuxhaven e.V.

Defendant: Finanzamt Cuxhaven

Question referred

Does the tax rate reduction for the letting of places on camping or caravan sites under Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 (‘the VAT Directive’), in conjunction with Annex III, No 12, to that directive, also cover the letting of boat moorings?


1 OJ 2006 L 347, p. 1.