This document is an excerpt from the EUR-Lex website
Document 62012CN0455
Case C-455/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt
Case C-455/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt
Case C-455/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt
SL C 399, 22.12.2012, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 10/10/2012
- Date lodged:
- 10/10/2012
- Author:
- Sud
- Form:
- Pravosudna informacija
- Authentic language:
- njemački
- Type of procedure:
- Prethodno pitanje
- Link
- Select all documents mentioning this document
- Case affecting:
-
- request for interpretation 31977L0388 prilog H CATV
- request for interpretation 31977L0388 članak 12 P3PTA)L3
- Link
|
22.12.2012 |
EN |
Official Journal of the European Union |
C 399/13 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt
(Case C-455/12)
2012/C 399/22
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Karin Oertel
Defendant: Finanzamt Würzburg mit Außenstelle Ochsenfurt
Question referred
Having regard to the principle of neutrality, does the third subparagraph of Article 12(3)(a) in conjunction with Annex H, Category 5, of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes preclude national rules which provide for a reduced rate of turnover tax for local passenger transport by taxi, whereas local passenger transport by minicab is subject to the standard rate of tax?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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.
