EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62000CJ0315
Judgment of the Court (Fifth Chamber) of 16 January 2003. # Rudolf Maierhofer v Finanzamt Augsburg-Land. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Exemptions - Letting of immovable property - Prefabricated building which can be dismantled and reassembled. # Case C-315/00.
Wyrok Trybunału (piąta izba) z dnia 16 stycznia 2003 r.
Rudolf Maierhofer przeciwko Finanzamt Augsburg-Land.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.
Szósta dyrektywa VAT.
Sprawa C-315/00.
Wyrok Trybunału (piąta izba) z dnia 16 stycznia 2003 r.
Rudolf Maierhofer przeciwko Finanzamt Augsburg-Land.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.
Szósta dyrektywa VAT.
Sprawa C-315/00.
ECLI identifier: ECLI:EU:C:2003:23
«(Sixth VAT Directive – Exemptions – Letting of immovable property – Prefabricated building which can be dismantled and reassembled)»
|
I - 0000 | |||
|
I - 0000 | |||
(Council Directive 77/388, Art. 13B(b))
JUDGMENT OF THE COURT (Fifth Chamber)
16 January 2003 (1)
((Sixth VAT Directive – Exemptions – Letting of immovable property – Prefabricated building which can be dismantled and reassembled))
In Case C-315/00, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Rudolf Maierhoferand
Finanzamt Augsburg-Land, on the interpretation of Article 13B(b) of the 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 (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Mr Maierhofer, represented by C. Theil, of the German Government, represented by B. Muttelsee-Schön and F. Huschens, acting as Agent, of the United Kingdom Government, represented by P. Whipple, Barrister, and of the Commission, represented by K. Gross, assisted by A. Böhlke, at the hearing on 7 February 2002,
after hearing the Opinion of the Advocate General at the sitting on 6 June 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Bundesfinanzhof by order of 25 May 2000, hereby rules:
Wathelet |
Timmermans |
Edward |
Jann |
von Bahr |
|
R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |