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Document 62000CJ0269
Judgment of the Court (Fifth Chamber) of 8 May 2003. # Wolfgang Seeling v Finanzamt Starnberg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Articles 6(2)(a) and 13B(b) - Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business - Such use not equivalent to the leasing or letting of immovable property. # Case C-269/00.
Wyrok Trybunału (piąta izba) z dnia 8 maja 2003 r.
Wolfgang Seeling przeciwko Finanzamt Starnberg.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.
Szósta dyrektywa VAT - Artykuł 6.
Sprawa C-269/00.
Wyrok Trybunału (piąta izba) z dnia 8 maja 2003 r.
Wolfgang Seeling przeciwko Finanzamt Starnberg.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.
Szósta dyrektywa VAT - Artykuł 6.
Sprawa C-269/00.
ECLI identifier: ECLI:EU:C:2003:254
«(Sixth VAT Directive – Articles 6(2)(a) and 13B(b) – Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business – Such use not equivalent to the leasing or letting of immovable property)»
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(Council Directive 77/388, Arts 6(2)(a), 11A(1) and 13B(b))
JUDGMENT OF THE COURT (Fifth Chamber)
8 May 2003 (1)
((Sixth VAT Directive – Articles 6(2)(a) and 13B(b) – Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business – Such use not equivalent to the leasing or letting of immovable property))
In Case C-269/00, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Wolfgang Seelingand
Finanzamt Starnberg, on the interpretation of Articles 6(2)(a), 13B(b) and 17(2)(a) 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 (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 Seeling, represented by H.G. Zaisch, the German Government, represented by B. Muttelsee-Schön, acting as Agent, and 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 16 May 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 25 May 2000, hereby rules:
Wathelet |
Timmermans |
Edward |
Jann |
von Bahr |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |