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Document C2006/178/03
Case C-430/04: Judgement of the Court (Second Chamber) of 8 June 2006 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Sixth VAT Directive — Possibility of relying on the second subparagraph of Article 4(5) — Activities engaged in by a private taxable person in competition with a public authority — Body governed by public law — Treatment as a non-taxable person in respect of activities engaged in as a public authority)
Case C-430/04: Judgement of the Court (Second Chamber) of 8 June 2006 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Sixth VAT Directive — Possibility of relying on the second subparagraph of Article 4(5) — Activities engaged in by a private taxable person in competition with a public authority — Body governed by public law — Treatment as a non-taxable person in respect of activities engaged in as a public authority)
Case C-430/04: Judgement of the Court (Second Chamber) of 8 June 2006 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Sixth VAT Directive — Possibility of relying on the second subparagraph of Article 4(5) — Activities engaged in by a private taxable person in competition with a public authority — Body governed by public law — Treatment as a non-taxable person in respect of activities engaged in as a public authority)
OB C 178, 29.7.2006, p. 2–3
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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|
29.7.2006 |
EN |
Official Journal of the European Union |
C 178/2 |
Judgement of the Court (Second Chamber) of 8 June 2006 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV
(Case C-430/04) (1)
(Sixth VAT Directive - Possibility of relying on the second subparagraph of Article 4(5) - Activities engaged in by a private taxable person in competition with a public authority - Body governed by public law - Treatment as a non-taxable person in respect of activities engaged in as a public authority)
(2006/C 178/03)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Eisleben
Defendant: Feuerbestattungsverein Halle eV
Joined party: Lutherstadt Eisleben
Re:
Reference for a preliminary ruling from the Bundesfinanzhof — Interpretation of the second subparagraph of Article 4(5) 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) — Taxation of public bodies in respect of activities or transactions in which they engage as public authorities where their non-taxation would lead to significant distortions of competition — Possibility for a taxable private-law association to rely on that provision where it is operating a crematorium in competition with a municipality carrying on a similar activity that is exempt or taxed more advantageously
Operative part of the judgement
A private person who is in competition with a body governed by public law and alleges that that body is, in respect of the activities in which it engages as a public authority, treated as a non-taxable person for value added tax purposes or undertaxed is entitled to rely, before the national court, on the second subparagraph of Article 4(5) 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 in proceedings, such as the main proceedings, between a private person and the national tax authorities.
