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Document 62010CN0511

Case C-511/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 October 2010 — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG

OJ C 30, 29.1.2011, p. 16–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Date of document:
27/10/2010
Author:
Court of Justice
Form:
Judicial information
Authentic language:
German
Type of procedure:
Reference for a preliminary ruling
Link
Select all documents mentioning this document
Case affecting:
  • request for interpretation 31977L0388 article 17 .5.3
Link

29.1.2011   

EN

Official Journal of the European Union

C 30/16

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 October 2010 — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG

(Case C-511/10)

()

2011/C 30/25

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Finanzamt Hildesheim

Respondent: BLC Baumarkt GmbH & Co. KG

Question referred

Is the third subparagraph of Article 17(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 (1) to be interpreted as authorising the Member States to prescribe primarily an apportionment criterion other than the transaction formula for apportioning the input tax on the construction of a mixed-use building?

(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).

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