Judgment of the Court (Tenth Chamber) of 29 July 2019

Finanzamt A v B

Request for a preliminary ruling from the Bundesfinanzhof

Case C-388/18


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
06/09/2019 B (Turnover of a second-hand car dealer)
Judgment
ECLI:EU:C:2019:642
29/07/2019 B (Turnover of a second-hand car dealer)
EUR-Lex text EUR-Lex bilingual text
Request for a preliminary ruling - Corrigendum
05/07/2018 B (Turnover of a second-hand car dealer)
Top of the page Legal analysis of the decision or of the case

Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

Information not available


Citations of case-law or legislation

References in grounds of judgment

  • Directive 77/388 : paragraphs 40, 41
  • Directive 94/5 : paragraphs 40, 41
  • Directive 2006/112 : paragraphs 2, 27, 36, 37
  • Directive 2006/112 -A73 : paragraphs 3, 26
  • Directive 2006/112 -A282 : paragraphs 4, 5, 24
  • Directive 2006/112 -A283 : paragraph 4
  • Directive 2006/112 -A284 : paragraph 4
  • Directive 2006/112 -A285 : paragraph 4
  • Directive 2006/112 -A286 : paragraph 4
  • Directive 2006/112 -A287 : paragraph 4
  • Directive 2006/112 -A288 : paragraphs 4, 6
  • Directive 2006/112 -A288L1PT1 : paragraphs 1, 22 - 26, 28, 29, 31, 35, 44
  • Directive 2006/112 -A289 : paragraphs 4, 7
  • Directive 2006/112 -A290 : paragraphs 4, 8
  • Directive 2006/112 -A291 : paragraph 4
  • Directive 2006/112 -A292 : paragraph 4
  • Directive 2006/112 -A312 : paragraph 9
  • Directive 2006/112 -A313 : paragraph 9
  • Directive 2006/112 -A313P1 : paragraphs 10, 24
  • Directive 2006/112 -A314 : paragraphs 9, 11, 24
  • Directive 2006/112 -A315 : paragraphs 9, 12, 22, 24, 25, 28, 44
  • Directive 2006/112 -A316 : paragraph 9
  • Directive 2006/112 -A317 : paragraph 9
  • Directive 2006/112 -A318 : paragraph 9
  • Directive 2006/112 -A319 : paragraph 9
  • Directive 2006/112 -A320 : paragraph 9
  • Directive 2006/112 -A321 : paragraph 9
  • Directive 2006/112 -A322 : paragraph 9
  • Directive 2006/112 -A323 : paragraph 9
  • Directive 2006/112 -A324 : paragraph 9
  • Directive 2006/112 -A325 : paragraph 9
  • Court of Justice - Judgment C -291/03 -N39 : paragraph 42
  • Court of Justice - Judgment C -97/09 -N63 : paragraph 42
  • Court of Justice - Judgment C -658/17 -N50 : paragraph 30
  • Court of Justice - Judgment C -265/18 -N37 : paragraph 42

Operative part

  • Interprets : Directive 2006/112 -A288L1PT1
  • Interprets : Directive 2006/112 -A315

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 13/06/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

29/07/2019


References

Publication in the Official Journal

Judgment: OJ C 319 from 23.09.2019, p.17

Application: OJ C 328 from 17.09.2018, p.27

Name of the parties

B (Turnover of a second-hand car dealer)

Notes on Academic Writings

Information not available



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

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

dixième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Pitruzzella

Language(s) of the Case

  • German

Language(s) of the Opinion

    Information not available