Reference for a preliminary ruling by the Hoge Raad der Nederlanden by order of that court of 24 September 2004 in the case of Staatssecretaris van Financiën against Stichting Kinderopvang Enschede

(Case C-415/04)

(2004/C 284/22)

Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) of 24 September 2004, received at the Court Registry on 29 September 2004, for a preliminary ruling in the case of Staatssecretaris van Financiën against Stichting Kinderopvang Enschede on the following question:

Must Article 13.A(1)(g), (h) and (i) of the Sixth Directive (1) be construed as meaning that the service provided as described above, consisting in intermediary activities in connection with the care of children under school age and of schoolchildren outside of school hours in the homes of host parents, falls to be regarded as a service covered by one or more of those provisions?

(1)  OJ L 145 of 13.6.1977, p. 1.