Reports of Cases

2006 I-04999

Subject-matter

Reference for a preliminary ruling by the Bundesfinanzhof -- Interpretation of the second indent of Article 4(5) of Directive 77/388/EEC: Sixth Council Directive 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 L 145, p.1) -- Taxation of public bodies in respect of activities or transactions in which they engage as public authorities where non-taxation would lead to significant distortions of competition -- Possibility for a taxable private-law association to rely on that provision where it is operating a crematorium in competition with a municipality carrying out a similar activity that is exempt or taxed more advantageously,

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A04P5L2 : paragraphs 1, 3, 14, 15, 23 - 32
• Court of Justice - Judgment C -8/81 : paragraph 28
• Court of Justice - Judgment C -231/87 : paragraphs 24, 25, 30
• Court of Justice - Judgment C -276/98 : paragraph 26
• Court of Justice - Judgment C -62/00 : paragraph 29
• Court of Justice - Judgment C -465/00 : paragraph 28
• Court of Justice - Judgment C -498/03 : paragraph 24

Operative part

• Interprets : Directive 77/388 -A04P5L2

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 07/10/2004

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

08/06/2006

References

Publication in the Official Journal

Application: OJ C 300 from 04.12.2004, p.33

Judgment: OJ C 178 from 29.07.2006, p.2

Name of the parties

Feuerbestattungsverein Halle

Notes on Academic Writings

1. Widmann, Werner: Berufung eines privaten Unternehmers auf größere Wettbewerbsverzerrung durch Behandlung einer juristischen Person öffentlichen Rechts als Nichtsteuerpflichtige für im Rahmen öffentlicher Gewalt ausgeübte Tätigkeit, Umsatzsteuer-Rundschau 2006 p.462-463
2. Kauff-Gazin, Fabienne: Non-assujettissement et exonérations de TVA, Europe 2006 Août-Septembre Comm. nº 255 p.25-26
3. Nieskens, Hans: Unmittelbare Schutzwirkung der Regelungen der 6. EG-Richtlinie zugunsten Dritter, EU-Umsatz-Steuer-Berater 2006 p.40-41
4. Hufeld, Ulrich: Das Recht des Konkurrenten auf Besteuerung der öffentlichen Hand, Wirtschaft - Verwaltung - Recht - Festschrift für Rolf Stober 2008 p.717-731

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

Abgabenordnung (AO), Paragraph 30, Abs. 1, Abs. 2, No. 1, Buchstabe a, No. 2, Abs. 4, No. 1 Umsatzsteuergesetz (UStG), Paragraph 2 Abs. 1 und 3 Satz 1 Finanzgerichtsordnung (FGO), Paragraph 40, Abs. 1 und 2

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Makarczyk

Advocate General

Tizzano

Language(s) of the Case

• German
  

Language(s) of the Opinion

Information not available