Reference for a preliminary ruling from the Administrative Court, Lyon lodged on 8 September 2006 — CEDILAC v Minister for the Economy, Finance and Industry

(Case C-368/06)

(2006/C 281/39)

Language of the case: French

Referring court

Administrative Court, Lyon

Parties to the main proceedings

Applicant: CEDILAC

Defendant: Minister for the Economy, Finance and Industry

Question referred

Are the enacting provisions adopted by France to accompany the repeal of the one-month delay rule compatible with Articles 17 and 18(4) of Directive 1997/388/EEC of the Council of the European Communities of 17 May 1977? (1)

(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)