This document is an excerpt from the EUR-Lex website
Document C2006/060/35
Case C-442/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 3 November 2005 in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
Case C-442/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 3 November 2005 in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
Case C-442/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 3 November 2005 in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
SL C 60, 11.3.2006, p. 18–18
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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11.3.2006 |
EN |
Official Journal of the European Union |
C 60/18 |
Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 3 November 2005 in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
(Case C-442/05)
(2006/C 60/35)
Language of the case: German
Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) of 3 November 2005, received at the Court Registry on 14 December 2005, for a preliminary ruling in the proceedings between Finanzamt Oschatz and Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien on the following question:
Does connection of the water distribution network to a property owner's installation (the so-called ‘household connection’) by a water supply undertaking for a separately calculated fee come under the heading of ‘the supply of water’ within the meaning 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 (Annex D (2) and Annex H Category 2)?
(1) OJ L 145, p. 1.