Reports of Cases

2005 I-04357

Subject-matter

Reference for a preliminary ruling ─ Unabhängiger Finanzsenat der Aussenstelle Linz ─ Interpretation of Articles 2(1) and 17 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 (OJ 1977 L 145, p. 1) ─ Issue of shares by a limited company in connection with an increase of capital

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 67/227 -A02L2 : paragraph 3
• Directive 77/388 -A02PT1 : paragraphs 1, 4, 18, 21 - 28
• Directive 77/388 -A04P1 : paragraph 5
• Directive 77/388 -A04P2 : paragraphs 5, 18
• Directive 77/388 -A05P1 : paragraphs 6, 22
• Directive 77/388 -A06P1L1 : paragraph 7
• Directive 77/388 -A13LBLDPT5 : paragraphs 8, 20
• Directive 77/388 -A17 : paragraphs 1, 33
• Directive 77/388 -A17P1 : paragraphs 9, 30, 33 - 38
• Directive 77/388 -A17P2 : paragraphs 9, 30, 33 - 38
• Directive 77/388 -A17P5 : paragraphs 10, 37
• Court of Justice - Judgment C -268/83 : paragraph 34
• Court of Justice - Judgment C -62/93 : paragraph 33
• Court of Justice - Judgment C -4/94 : paragraph 36
• Court of Justice - Judgment C -155/94 : paragraph 19
• Court of Justice - Judgment C -37/95 : paragraph 34
• Court of Justice - Judgment C -80/95 : paragraph 19
• Court of Justice - Judgment C -98/98 : paragraphs 34 - 36
• Court of Justice - Judgment C -110/98 : paragraphs 33, 34
• Court of Justice - Judgment C -408/98 : paragraphs 34 - 37
• Court of Justice - Judgment C -16/00 : paragraphs 35 - 37
• Court of Justice - Judgment C -77/01 : paragraph 20
• Court of Justice - Judgment C -442/01 : paragraphs 18, 19, 24
• Court of Justice - Judgment C -8/03 : paragraphs 19, 20

Operative part

• Interprets : Directive 77/388 -A02PT1
• Interprets : Directive 77/388 -A17P1
• Interprets : Directive 77/388 -A17P2

Opinion

• EC Treaty (Amsterdam), Article 234 : points 22, 23
  
• Directive 67/227 : points 65, 67
  
• Directive 67/227 -A02 : points 48, 53
  
• Directive 69/335 : points 61 - 67
  
• Directive 69/335 -A10 : points 62, 63
  
• Directive 69/335 -A11 : points 62, 63
  
• Directive 69/335 -A12P1LF : points 62, 63
  
• Directive 77/388 -A02P1 : points 2, 31, 35, 78
  
• Directive 77/388 -A04P1 : point 3
  
• Directive 77/388 -A04P2 : point 34
  
• Directive 77/388 -A05P1 : point 4
  
• Directive 77/388 -A06P1 : points 4, 33, 52, 58
  
• Directive 77/388 -A13 : point 5
  
• Directive 77/388 -A13LBLD : points 6, 33, 35
  
• Directive 77/388 -A17 : points 7, 71
  
• Directive 77/388 -A17P1 : points 8, 70 - 78
  
• Directive 77/388 -A17P2 : points 8, 70 - 78
  
• Directive 77/388 -A17P5 : points 10, 77, 78
  
• Court of Justice - Judgment C -60/90 : point 39
  
• Court of Justice - Judgment C -97/90 : point 49
  
• Court of Justice - Judgment C -4/94 : point 27
  
• Court of Justice - Judgment C -155/94 : point 39
  
• Court of Justice - Judgment C -80/95 : point 39
  
• Court of Justice - Opinion C -408/98 : point 74
  
• Court of Justice - Judgment C -408/98 : point 27
  
• Court of Justice - Judgment C -516/99 : point 23
  
• Court of Justice - Judgment C -16/00 : point 26
  
• Court of Justice - Opinion C -442/01 : points 38, 60
  
• Court of Justice - Judgment C -442/01 : points 37, 38, 46, 60
  
• Court of Justice - Opinion C -278/02 : point 23
  
• Court of Justice - Judgment C -278/02 : point 23
  
• Court of Justice - Judgment C -8/03 : points 34, 39
  

Dates

Date of the lodging of the application initiating proceedings

• 05/11/2003

Date of the Opinion

• 24/02/2005

Date of the hearing

Information not available

Date of delivery

26/05/2005

References

Publication in the Official Journal

Application: OJ C 47 from 21.02.2004, p.14

Judgment: OJ C 217 from 03.09.2005, p.14

Name of the parties

Kretztechnik

Notes on Academic Writings

1. Korf, Ralph: Vorsteuerabzug beim Börsengang, Der Betrieb 2005 p.1357-1358 (DE)
2. Van Hilten, M.E.: Beslissingen in belastingzaken 2005 nº 313 (NL)
3. Lundström, Susann: EG-aktuellt på mervärdesskatteområdet. Avdragsrätt för ingående moms på börsintroduktionskostnader i samband med nyemission, Svensk Skattetidning 2005 p.236-238 (SV)
4. Lundström, Susann: EG-aktuellt på mervärdesskatteområdet. Avdragsrätt för moms på kostnader för aktieemission och börsintroduktion, Svensk Skattetidning 2005 p.438-439 (SV)
5. Posegga, Volker: Vorsteuerabzug für die bei der Ausgabe neuer Aktien bezogenen Leistungen, sofern die AG im Rahmen ihrer wirtschaftlichen Tätigkeit besteuerte Umsätze ausführt, Europäisches Wirtschafts- & Steuerrecht - EWS 2005 p.478-479 (DE)
6. Schuck, Karsten ; Puth, Daniela: Umsatzsteuerliche Behandlung der Kommissionsgeschäfte von Banken bei Börsengängen, Umsatzsteuer-Rundschau 2006 p.369-375 (DE)
7. Cortot-Boucher, Emmanuelle: Renvoi préjudiciel sur le prorata de déduction de TVA d'une succursale supportant des dépenses exclusivement affectées aux opérations du siège, Revue de droit fiscal 2017 N° 23 p.25-32 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Unabhängiger Finanzsenat, Außenstelle Linz - Austria

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 - UStG 1994), Paragraphen 6, Abs. 1, 3a, Abs. 1, 12, Abs. 1, 9, 10 und 12, und 19, Abs. 1

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Lenaerts

Advocate General

Jacobs

Language(s) of the Case

• German
  

Language(s) of the Opinion

• English