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Document C2004/300/62

Case C-430/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.

OJ C 300, 4.12.2004, p. 33–33 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

4.12.2004   

EN

Official Journal of the European Union

C 300/33

Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.

(Case C-430/04)

(2004/C 300/62)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 8 July 2004 received at the Court Registry on 7 October 2004, for a preliminary ruling in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V., on the following question:

Is a private taxable person able to rely on the second subparagraph of Article 4(5) of Council Directive 77/388/EEC (1) where that taxable person is in competition with a body governed by public law and asserts that the non-taxation or undertaxation of that body is unlawful?

(1)  OJ L 145, p. 1.

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