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Document C2005/093/26

Case C-72/05: Reference for a preliminary ruling from the Finanzgericht München by order of that court of 1 February 2005 in Household of Jörg and Stefanie Wollny v Finanzgericht Landshut

OB C 93, 16.4.2005, p. 14–15 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

16.4.2005   

EN

Official Journal of the European Union

C 93/14

Reference for a preliminary ruling from the Finanzgericht München by order of that court of 1 February 2005 in Household of Jörg and Stefanie Wollny v Finanzgericht Landshut

(Case C-72/05)

(2005/C 93/26)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht München (Germany) of 1 February 2005, received at the Court Registry on 15 February 2005, for a preliminary ruling in the proceedings between Household of Jörg and Stefanie Wollny and Finanzgericht Landshut on the following question:

 

How is the term ‘full cost’ in Article 11(A)(1)(c) of Directive 77/388/EC (1) to be interpreted? Does the full cost for the privately used dwelling in a building forming, in its entirety, part of the assets of a business comprise, in addition to recurring expenses, annual depreciation for the wear and tear of buildings in accordance with the applicable national rules and/or the annual proportion of the acquisition and production cost - calculated on the basis of the applicable national period for adjustment of deductions – that has given rise to a right to deduct value added tax?

(1)  OJ L 145 of 13.06.1977, p. 1.

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