Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 April 2013 — Finanzamt Saarlouis v Heinz Malburg

(Case C-204/13)

2013/C 178/11

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Defendant and appellant on a point of law: Finanzamt Saarlouis

Applicant and respondent in the appeal on a point of law: Heinz Malburg

Question referred

Having regard to the principle of tax neutrality, must Article 4(1) and (2) and Article 17(2)(a) 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 (1) be interpreted as meaning that a partner in a partnership of tax advisors who acquires from the partnership a portion of its client base for the sole purpose of providing directly thereafter to a newly founded partnership of tax advisors, in which he is the principal partner, a licence to use such client base for commercial purposes and free of charge may be entitled to deduct the input tax arising from the acquisition of the client base?

(1)  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).