Reference for a preliminary ruling from the Krajský Soud v Ústí nad Labem (Czech Republic) lodged on 24 December 2007 - RLRE Tellmer Property s.r.o. v Finanční ředitelství v Ústí nad Labem

(Case C-572/07)

Language of the case: Czech

Referring court

Krajský Soud v Ústí nad Labem

Parties to the main proceedings

Applicant: RLRE Tellmer Property s.r.o.

Defendant: Finanční ředitelství v Ústí nad Labem

Questions referred

Whether the provisions of Article 6 (Supply of services) and Article 13 (Exemptions within the territory of the country) 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: uniform basis of assessment ¹ can be interpreted as meaning that the letting of an apartment (and possibly of non-residential premises) on the one hand and the related cleaning of the common parts on the other hand can be regarded as independent, mutually-divisible taxable transactions.

If, as the referring court suspects, the answer to the first question is in the negative, it further asks the Court of Justice whether the provisions of Article 13 of that directive, and in particular the introduction and part B(b) thereof: (1) require; (2) preclude; or (3) leave to the determination of the Member State the application of VAT to payment for cleaning of the common parts of a rented apartment block.

____________

¹ - OJ 1977 L 145, p. 1.