Reference for a preliminary ruling by the First Chamber of the Tribunal administratif de Caen, by judgment of that court dated 5 October 2004, in the case of Chambre de commerce et d'industrie de Flers-Argentan against Directeur des services fiscaux, Dircofi Ouest

(Case C-458/04)

(2005/C 19/22)

Language of the case: French

Reference has been made to the Court of Justice of the European Communities by judgment of First Chamber of the Tribunal administratif de Caen (Caen Administrative Court) dated 5 October 2004, which was received at the Court Registry on 29 October 2004, for a preliminary ruling in the case of Chambre de commerce et d'industrie de Flers-Argentan (Flers-Argentan Chamber of Commerce and Industry) against Directeur des services fiscaux (Head of the Fiscal Authorities), Dircofi Ouest.

The First Chamber of the Tribunal administratif de Caen asks the Court of Justice to give a preliminary ruling on the question whether internal financial transfers constitute subsidies within the meaning of Article 19 of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) for the purposes of the calculation of the deductible proportion.

(1)  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)