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14.10.2019 |
EN |
Official Journal of the European Union |
C 348/2 |
Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 13 June 2019 — WEG Tevesstraße v Finanzamt Villingen-Schwenningen
(Case C-449/19)
(2019/C 348/02)
Language of the case: German
Referring court
Finanzgericht Baden-Württemberg
Parties to the main proceedings
Applicant: WEG Tevesstraße
Defendant: Finanzamt Villingen-Schwenningen
Question referred
Are the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as precluding legislation of a Member State under which the supply of heat by associations of residential property owners to those owners is exempt from value added tax?