Notice for the OJ

 

Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 21 March 2002 in the case of Terra Baubedarf-Handel GmbH against Finanzamt Osterholz-Scharmbeck

    (Case C-152/02)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) of 21 March 2002, received at the Court Registry on 26 April 2002, for a preliminary ruling in the case of Terra Baubedarf-Handel GmbH against Finanzamt Osterholz-Scharmbeck on the following question:

Can a taxable person exercise his right to deduct only in respect of the calendar year in which he holds an invoice pursuant to Article 18(1)(a) of Directive 77/388/EEC¹ or must the right to deduct always be exercised (even if retrospectively) in respect of the calendar year in which the right to deduct pursuant to Article 17(1) of Directive 77/388/EEC arose?

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¹ - OJ L 145, p. 1.