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Document 62023CN0068
Case C-68/23, Finanzamt O: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 February 2023 — M-GbR v Finanzamt O
Case C-68/23, Finanzamt O: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 February 2023 — M-GbR v Finanzamt O
Case C-68/23, Finanzamt O: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 February 2023 — M-GbR v Finanzamt O
OJ C 179, 22.5.2023, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
22.5.2023 |
EN |
Official Journal of the European Union |
C 179/14 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 February 2023 — M-GbR v Finanzamt O
(Case C-68/23, Finanzamt O)
(2023/C 179/23)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant and appellant on a point of law: M-GbR
Defendant and respondent in the appeal on a point of law: Finanzamt O
Questions referred
1. |
Does a single-purpose voucher exist within the meaning of Article 30a(2) of the VAT Directive (1) where:
|
2. |
If the first question is answered in the negative (and hence a multi-purpose voucher exists in the present case): Does subparagraph 1 of Article 30b(2) of the VAT Directive, according to which the actual provision of the services in return for a multi-purpose voucher accepted as consideration or part consideration by the supplier is subject to VAT pursuant to Article 2 of the VAT Directive, whereas each preceding transfer of that multi-purpose voucher is not subject to VAT, preclude a differently substantiated tax obligation (judgment of the Court of Justice of the European Union of 3 May 2012, Lebara, C-520/10, EU:C:2012:264)? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in the version of Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers (OJ 2016 L 177, p. 9).