Notice for the OJ

 

Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 23 January 2002 in the case of Finanzamt Offenbach am Main-Land against Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR

    (Case C-137/02)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) of 23 January 2002, received at the Court Registry on 12 April 2002, for a preliminary ruling in the case of Finanzamt Offenbach am Main-Land against Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR on the following question:

Is a partnership which has been established for the sole purpose of forming a company limited by shares (Aktiengesellschaft) entitled to deduct the value added tax paid on goods and services procured by it, if, after that company has been formed, that partnership effects by formal act a transfer for consideration of the procured goods and services to the subsequently founded limited company and, from the outset, did not intend to carry out any other output transactions, and if, in the Member State concerned, a transfer of a totality of assets is not deemed to be a supply of goods or services (first sentence of Article 5(8) and Article 6(5) of the 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 (OJ 1977 L 145, p. 1)?

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