Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Bundesfinanzhof – Interpretation of Article 13B(d)(6) of 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) – Exemption of management of special investment funds – Scope

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A13BLDPT5 : paragraph 3
• Directive 77/388 -A13BLDPT6 : paragraphs 1, 3, 18 - 21, 23, 25, 26, 28 - 33
• Directive 85/611 -A01P2 : paragraphs 4, 22
• Directive 85/611 -A01P3 : paragraph 4
• Directive 85/611 -A04P1 : paragraph 5
• Directive 85/611 -A05 : paragraph 18
• Directive 85/611 -A05OCTIES : paragraphs 32, 33
• Directive 85/611 -A05OCTIESP1 : paragraph 10
• Directive 85/611 -A05OCTIESP1LC : paragraph 11
• Directive 85/611 -A05P2 : paragraph 25
• Directive 85/611 -A05P2L2 : paragraph 7
• Directive 85/611 -A06 : paragraph 6
• Directive 85/611 -N2 : paragraphs 9, 22, 25
• Directive 97/388 -A13BLDPT3 : paragraph 3
• Directive 2001/107 : paragraphs 7, 8, 10, 22, 25, 32, 33
• Directive 2001/108 : paragraph 7
• Court of Justice - Judgment C -283/95 : paragraph 32
• Court of Justice - Judgment C -8/03 : paragraph 22
• Court of Justice - Judgment C -169/04 : paragraphs 20 - 22, 27, 28, 30, 31
• Court of Justice - Judgment C -363/05 : paragraph 30
• Court of Justice - Order C -381/09 : paragraph 32
• Court of Justice - Opinion C -275/11 : paragraph 23
• Court of Justice - Judgment C -44/11 : paragraph 22

Operative part

• Interprets : Directive 77/388 -A13LBLDPT6
• Interprets : Directive 85/611 -A05OCTIES

Opinion

• Directive 77/388 -A13 : points 34, 44, 45
  
• Directive 77/388 -A13B : points 1, 2
  
• Directive 85/611 : points 45, 52, 53
  
• Directive 85/611 -A01P2 : points 4, 33
  
• Directive 85/611 -A01P3 : point 4
  
• Directive 85/611 -A05OCTIES : point 7
  
• Directive 85/611 -A05P2 : points 5, 35
  
• Directive 85/611 -N2 : points 5, 6, 24, 35, 44
  
• Directive 97/388 -A13BLDPT3 : point 3
  
• Directive 97/388 -A13BLDPT5 : point 3
  
• Directive 97/388 -A13BLDPT6 : points 3, 16, 17, 19, 21, 23 - 27, 29, 38, 40, 42, 43, 46, 48, 51 - 53, 56 - 58
  
• Directive 2001/107 : point 5
  
• Directive 2001/108 : point 5
  
• Directive 2006/112 -A135P1LG : point 2
  
• Court of Justice - Judgment C -111/92 : point 54
  
• Court of Justice - Judgment C -2/95 : point 25
  
• Court of Justice - Judgment C -283/95 : point 54
  
• Court of Justice - Judgment C -235/00 : point 25
  
• Court of Justice - Opinion C -8/03 : points 42, 48
  
• Court of Justice - Opinion C -169/04 : points 35, 36, 41, 44
  
• Court of Justice - Judgment C -169/04 : points 19 - 27, 29, 31, 34, 41, 50
  
• Court of Justice - Judgment C -453/05 : point 25
  
• Court of Justice - Judgment C -242/08 : point 25
  
• Court of Justice - Judgment C -175/09 : point 25
  
• Court of Justice - Judgment C -350/10 : point 25
  
• Court of Justice - Opinion C -44/11 : point 49
  

Dates

Date of the lodging of the application initiating proceedings

• 03/06/2011

Date of the Opinion

• 08/11/2012

Date of the hearing

Information not available

Date of delivery

07/03/2013

References

Publication in the Official Journal

Application: OJ C 269 from 10.09.2011, p.24

Judgment: OJ C 123 from 27.04.2013, p.3

Name of the parties

GfBk

Notes on Academic Writings

1. Parillo, Kristen A.: ECJ: German Third-Party Investment Advisory Services VAT Exempt, Tax Notes International 2013 p.1009-1010 (EN)
2. Béra, Raphaël: Exonération des prestations de gestion de FCP : application aux prestations de conseil en investissement rendues par un tiers au gestionnaire de fonds (oui), Revue de droit fiscal 2013 Comm. 17 p.42-44 (FR)
3. Philipowski, Rüdiger: Steuerfreiheit für die Verwaltung von Sondervermögen durch Kapitalanlagegesellschaften, Umsatzsteuer-Rundschau 2013 p.297-299 (DE)
4. Hahne, Klaus D.: EuGH: Outsourcing der Anlageberatung bei Investmentfonds unterliegt nicht der Umsatzsteuer (entgegen Finanzverwaltung), Recht der Finanzinstrumente 2013 p.166-167 (DE)
5. Schäfer, Guido: "Der EuGH erleichtert die umsatzsteuerfreie Auslagerung von Tätigkeiten im Rahmen der Verwaltung von Investmentvermögen", Betriebs-Berater 2013 p.934 (DE)
6. Gasparotto, Bruno: TVA et conseils en investissement: entre soulagement et interrogations, ACE : comptabilité, fiscalité, audit, droit des affaires au Luxembourg 2013 nº 23 p.3-8 (FR)
7. Van Norden, Gert-Jan: Highlights & Insights on European Taxation 2013 nº 9 p.56-58 (EN)
8. Sedlacek, Max: Beratungsleistung durch externe Anlageberater an Kapitalanlagegesellschaften in Hinblick auf MwSt-Befreiung, Ecolex 2013 p.1111-1112 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Umsatzsteuergesetz 1999 (UStG 1999), Paragraph 4 Nº 8 Buchst. h Gesetz über Kapitalanlagegesellschaften (KAGG), Paragraph 1 Abs. 1 und Paragraph 2 Investmentgesetz (InvG), Paragraph 16

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Safjan

Advocate General

Cruz Villalón

Language(s) of the Case

• German
  

Language(s) of the Opinion

• Spanish