# C_2006310EN.01000602.xml

| 16.12.2006 | EN | Official Journal of the European Union | C 310/6 |
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Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 5 October 2006 — Landesanstalt für Landwirtschaft, Abteilung Förderwesen und Fachrecht v Franz Götz

(Case C-408/06)

(2006/C 310/11)

Language of the case: German

Referring court

Bundesfinanzhof (Germany)

Parties to the main proceedings

Applicant: Landesanstalt für Landwirtschaft, Abteilung Förderwesen und Fachrecht

Defendant: Franz Götz

Questions referred

| 1. | Is a ‘Milchquoten-Verkaufsstelle’ (milk-quota sales point) set up by a German Land which transfers delivery reference quantities to milk producers for consideration
a)
an agricultural intervention agency within the meaning of the third subparagraph of Article 4(5) of and Annex D (7) to 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( 1 ) (‘the Sixth Directive’) which carries out transactions in respect of agricultural products pursuant to regulations on the common organisation of the market in these products, or b)
a Verkaufsstelle (staff shop) within the meaning of the third subparagraph of Article 4(5) of and Annex D (12) of the Sixth Directive? | a) | an agricultural intervention agency within the meaning of the third subparagraph of Article 4(5) of and Annex D (7) to 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( 1 ) (‘the Sixth Directive’) which carries out transactions in respect of agricultural products pursuant to regulations on the common organisation of the market in these products, or | b) | a Verkaufsstelle (staff shop) within the meaning of the third subparagraph of Article 4(5) of and Annex D (12) of the Sixth Directive? |
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| a) | an agricultural intervention agency within the meaning of the third subparagraph of Article 4(5) of and Annex D (7) to 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( 1 ) (‘the Sixth Directive’) which carries out transactions in respect of agricultural products pursuant to regulations on the common organisation of the market in these products, or | | | | |
| b) | a Verkaufsstelle (staff shop) within the meaning of the third subparagraph of Article 4(5) of and Annex D (12) of the Sixth Directive? | | | | |

| 2. | If Question 1 is to be answered in the negative:
a)
In circumstances such as those in the main proceedings, where in a Member State both public and private milk-quota sales points transfer delivery reference quantities for consideration, is it the case that when assessing whether the treatment of a Milchquoten-Verkaufsstelle of a body governed by public law as a non-taxable person would lead to ‘significant distortions of competition’ within the meaning of the second subparagraph of Article 4(5) of the Sixth Directive the relevant geographic market is the transfer area defined by the Member State? b)
When assessing whether the treatment of a public Milchquoten-Verkaufsstelle as a non-taxable person would lead to such ‘significant distortions of competition’ is only the normal case of transfers independently of the land (by a Verkaufsstelle) to be taken into consideration, or are other types of transfers independently of the land (by farmers as taxable persons) also to be included even though they are only exceptional cases? | a) | In circumstances such as those in the main proceedings, where in a Member State both public and private milk-quota sales points transfer delivery reference quantities for consideration, is it the case that when assessing whether the treatment of a Milchquoten-Verkaufsstelle of a body governed by public law as a non-taxable person would lead to ‘significant distortions of competition’ within the meaning of the second subparagraph of Article 4(5) of the Sixth Directive the relevant geographic market is the transfer area defined by the Member State? | b) | When assessing whether the treatment of a public Milchquoten-Verkaufsstelle as a non-taxable person would lead to such ‘significant distortions of competition’ is only the normal case of transfers independently of the land (by a Verkaufsstelle) to be taken into consideration, or are other types of transfers independently of the land (by farmers as taxable persons) also to be included even though they are only exceptional cases? |
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| a) | In circumstances such as those in the main proceedings, where in a Member State both public and private milk-quota sales points transfer delivery reference quantities for consideration, is it the case that when assessing whether the treatment of a Milchquoten-Verkaufsstelle of a body governed by public law as a non-taxable person would lead to ‘significant distortions of competition’ within the meaning of the second subparagraph of Article 4(5) of the Sixth Directive the relevant geographic market is the transfer area defined by the Member State? | | | | |
| b) | When assessing whether the treatment of a public Milchquoten-Verkaufsstelle as a non-taxable person would lead to such ‘significant distortions of competition’ is only the normal case of transfers independently of the land (by a Verkaufsstelle) to be taken into consideration, or are other types of transfers independently of the land (by farmers as taxable persons) also to be included even though they are only exceptional cases? | | | | |

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( 1 )  OJ 1977 L 145, p. 1.

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