Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Wien (Austria) lodged on 6 November 2006 - Gabriele Walderdorff v Finanzamt Waldviertel

(Case C-451/06)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Auβenstelle Wien

Parties to the main proceedings

Applicant: Gabriele Walderdorff

Defendant: Finanzamt Waldviertel

Questions referred

Is Article 13B(b) of 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 (as last amended by Council Directive 2006/69/EC of 24 July 2006 ²), hereinafter referred to as 'the Sixth Directive', to be interpreted as meaning that the grant of the entitlement to fish, for consideration, in the form of a lease concluded for a period of 10 years

1.    by the owner of the property on which the body of water in respect of which the entitlement was granted is located,

2.    by the holder of fishing rights in respect of a body of water located on public land

constitutes 'the leasing or letting of immovable property'?

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¹ - OJ L 145, p. 1

² - OJ L 221, p. 9