Reference for a preliminary ruling from the Oberlandesgerichts Stuttgart by order of that court of 7 February 2006 in Raiffeisenbank Mutlangen eG v Roland Schabel, other parties: 1. President of the Landgericht Unkel (Regional Court, Unkel), 2. District Auditor Stiglmair

(Case C-99/06)

(2006/C 96/11)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by order of the Oberlandesgerichts Stuttgart of 7 February 2006, received at the Court Registry on 21 February 2006, for a preliminary ruling in the proceedings between Raiffeisenbank Mutlangen eG and Roland Schabel, other parties: 1. President of the Landgericht Unkel (Regional Court, Unkel), 2. District Auditor Stiglmair on the following question:

Is Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985 (1), to be interpreted as meaning that the charges of a notary employed as a civil servant for the drawing up of a notarially attested act recording a transaction covered by that directive constitute taxes for the purposes of that directive where, first, under the relevant national legislation, also notaries who are civil servants may be authorised to practise and are themselves owed the charges in question, and, second, although the notaries who are employed as civil servants have to remit to the Treasury, out of the fees for the recording of transactions in matters of company law covered by that directive, only a fixed reimbursement for expenses in the amount of 15 % of those fees, they must, in respect of other activities, remit to the Treasury charges exceeding a (fixed) reimbursement for expenses, which the State uses to fund its activities.

(1)  OJ L 156, p. 23.