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Document 62024CN0433
Case C-433/24, Galerie Karsten Greve: Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 June 2024 – Galerie Karsten Greve v Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique
Case C-433/24, Galerie Karsten Greve: Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 June 2024 – Galerie Karsten Greve v Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique
Case C-433/24, Galerie Karsten Greve: Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 June 2024 – Galerie Karsten Greve v Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique
OJ C, C/2024/5403, 16.9.2024, ELI: http://data.europa.eu/eli/C/2024/5403/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/5403 |
16.9.2024 |
Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 June 2024 – Galerie Karsten Greve v Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique
(Case C-433/24, Galerie Karsten Greve)
(C/2024/5403)
Language of the case: French
Referring court
Conseil d’État
Parties to the main proceedings
Appellant and applicant at first instance: Galerie Karsten Greve
Defendant: Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique
Questions referred
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1. |
Must the provisions of Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) combined with those of Article 311(1)(2) thereof and those of Part A of Annex IX thereto, be interpreted as precluding a legal person such as a company from being regarded, within the meaning and for the purposes of those provisions, as the ‘creator’ of a painting? |
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2. |
If the first question is answered in the negative, which criteria must be taken into account to allow a legal person such as a company to be regarded, within the meaning and for the purposes of those same provisions, as the ‘creator’ of a painting (such as, in the case of a company, the company being subject to a particular legal regime, the fact that the natural person who painted the painting holds some or all of the company’s share capital, the exercise by that person of management functions within the company, and so on)? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2024/5403/oj
ISSN 1977-091X (electronic edition)