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Document 62002CJ0321
Judgment of the Court (First Chamber) of 15 July 2004.#Finanzamt Rendsbug v Detlev Harbs.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Article 25 - Common flat-rate scheme for farmers - Leasing of part of a farm.#Case C-321/02.
Presuda Suda (prvo vijeće) od 15. srpnja 2004.
Finanzamt Rendsbug protiv Detlev Harbs.
Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.
Šesta direktiva o PDV-u - Članak 25.
Predmet C-321/02.
Presuda Suda (prvo vijeće) od 15. srpnja 2004.
Finanzamt Rendsbug protiv Detlev Harbs.
Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.
Šesta direktiva o PDV-u - Članak 25.
Predmet C-321/02.
ECLI identifier: ECLI:EU:C:2004:447
*A9* Bundesfinanzhof, Beschluß vom 04/07/2002 (V R 8/01)
- Betriebs-Berater 2002 p.2169 (résumé)
- Der Betrieb 2002 p.2195-2198
- Der Betrieb 2002 p.2310 (résumé)
- Finanz-Rundschau Ertragsteuerrecht 2002 p.1240-1244
- Internationales Steuerrecht 2002 p.844 (résumé)
- Umsatzsteuer-Rundschau 2002 p.606-609
- Zeitschrift für das gesamte Familienrecht 2002 p.1708 (résumé)
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.199 p.407-416
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.199 p.59-65
- Kanzler, H.-J.: Abzugsverbot bei Erfüllung ausländischer Unterhaltspflichten aus Vereinfachungsgründen geboten oder durch Lenkungsziel der Ausländerintegration gerechtfertigt und die Auswirkungen auf Lebenspartnerschaften, Finanz-Rundschau Ertragsteuerrecht 2002 p.1244-1245
- Lange, Hans-Friedrich: Umsatzbesteuerung der Land- und Forstwirte nach Durchschnittssätzen, Umsatzsteuer-Rundschau 2003 p.517-521
*P1* Bundesfinanzhof, Urteil vom 25/11/2004 (V R 8/01)
- Betriebs-Berater 2005 p.594 (résumé)
- Der Betrieb 2005 p.VI (résumé)
- Der Betrieb 2005 p.706 (résumé)
- Sammlung der Entscheidungen des Bundesfinanzhofs 2005 Bd.208 p.73-80
- Umsatzsteuer-Rundschau 2005 p.264-266
Case C-321/02
Finanzamt Rendsbug
v
Detlev Harbs
(Reference for a preliminary ruling from the Bundesfinanzhof)
(Sixth VAT Directive – Article 25 – Common flat-rate scheme for farmers – Leasing of part of a farm)
Summary of the Judgment
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Common flat-rate scheme for farmers – Scope – Leasing of part of a farm – Exclusion
(Council Directive 77/388, Art. 25)
Article 25 of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, which confers on the Member States the right to apply a common flat-rate scheme to farmers where the application to them of the normal VAT scheme or the simplified tax scheme would give rise to difficulties, is to be interpreted as meaning that a farmer who has leased and/or let on a long-term basis some of the material assets of his farming business but continues to farm with the rest of his assets and who, in respect of the continued farming activity, is subject to the common flat-rate scheme provided for in that article may not treat the income from such a lease and/or letting as being taxable under that scheme. The turnover from that arrangement must be taxed under the normal VAT scheme or, where appropriate, the simplified scheme.
Application of the scheme is not dependent on satisfaction of a sole criterion, namely the formal status of farmer, but is reserved to farmers whose situation is covered by all the provisions of Article 25 of the Sixth Directive.
Letting can be included in the services referred to in that provision only if it concerns equipment that the farmer normally uses in farming his own agricultural land. It follows that the letting, leasing or creation of a usufructuary right by which a farmer transfers exclusive enjoyment of immovable property to another farmer, with the result that the latter may enjoy the fruits of that property, does not fall within the scope of Article 25, because the transferring farmer can then no longer regularly use the assets concerned. For the same reason, this must also apply in the case of the long-term letting of other objects of the farm to which the lessee has exclusive rights of enjoyment.
(see paras 27, 31, 34, 37, operative part)
JUDGMENT OF THE COURT (First Chamber)
15 July 2004(1)
(Sixth VAT Directive – Article 25 – Common flat-rate scheme for farmers – Leasing of part of a farm)
In Case C-321/02, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Rendsburgand
Detlev Harbs, on the interpretation of Article 25 of 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),THE COURT (First Chamber),,
after considering the written observations submitted on behalf of:
after hearing the oral observations of Mr Harbs and the Commission at the hearing on 12 February 2004,
after hearing the Opinion of the Advocate General at the sitting on 11 March 2004,
gives the following
On those grounds,
THE COURT (First Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 4 July 2002, hereby rules: Article 25 of 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 is to be interpreted as meaning that a farmer who has leased and/or let on a long-term basis some of the material assets of his farming business but continues to farm with the rest of his assets and who, in respect of the continued farming activity, is subject to the common flat-rate scheme provided for in Article 25 may not treat the income from such a lease and/or letting as being taxable under that scheme. The turnover from that arrangement must be taxed under the normal scheme or, where appropriate, the simplified scheme of value added tax.
Jann |
Rosas |
von Bahr |
Silva de Lapuerta |
Lenaerts |
|
R. Grass |
P. Jann |
Registrar |
President of the First Chamber |