This document is an excerpt from the EUR-Lex website
Document C2004/300/62
Case C-430/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.
Case C-430/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.
Case C-430/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.
SL C 300, 4.12.2004, p. 33–33
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
4.12.2004 |
EN |
Official Journal of the European Union |
C 300/33 |
Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.
(Case C-430/04)
(2004/C 300/62)
Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 8 July 2004 received at the Court Registry on 7 October 2004, for a preliminary ruling in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V., on the following question:
Is a private taxable person able to rely on the second subparagraph of Article 4(5) of Council Directive 77/388/EEC (1) where that taxable person is in competition with a body governed by public law and asserts that the non-taxation or undertaxation of that body is unlawful?
(1) OJ L 145, p. 1.