# C_2006060EN.01002001.xml

| 11.3.2006 | EN | Official Journal of the European Union | C 60/20 |
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11.3.2006

EN

Official Journal of the European Union

C 60/20

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Reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg by order of that court of 23 November 2005 in Volker Ludwig v Finanzamt Luckenwalde

(Case C-453/05)

(2006/C 60/39)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht des Landes Brandenburg of 23 November 2005, received at the Court Registry on 20 December 2005, for a preliminary ruling between Volker Ludwig and Finanzamt Luckenwalde on the following questions:

| 1. | Is there negotiation within the meaning of Article 13B(d)(1) (1) of Directive 77/388/EEC, when a taxable person, in some circumstances represented by a subagent, negotiates credit for clients canvassed by it from various providers, with which it has previously negotiated general terms and conditions for its clients and from which it receives a commission for the negotiation of a product, even if, in the process, it investigates and analyses the financial situation of clients and their personal and financial needs, or is that service a dependent service ancillary to the principal service, which is a financial service not covered by Article 13B(1)(d)? |
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1.

Is there negotiation within the meaning of Article 13B(d)(1) (1) of Directive 77/388/EEC, when a taxable person, in some circumstances represented by a subagent, negotiates credit for clients canvassed by it from various providers, with which it has previously negotiated general terms and conditions for its clients and from which it receives a commission for the negotiation of a product, even if, in the process, it investigates and analyses the financial situation of clients and their personal and financial needs, or is that service a dependent service ancillary to the principal service, which is a financial service not covered by Article 13B(1)(d)?

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| 2. | Is it a precondition of the turnover tax exemption in respect of negotiation of credit under Article 13B(d)(1) of Directive 77/388/EEC that






  (a) | there is a direct contractual relationship between the negotiator, on the one hand, and the borrower and/or the lender on the other, and |
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2.

Is it a precondition of the turnover tax exemption in respect of negotiation of credit under Article 13B(d)(1) of Directive 77/388/EEC that

(a)

there is a direct contractual relationship between the negotiator, on the one hand, and the borrower and/or the lender on the other, and

| (b) | the negotiator establishes contact not only with the borrower, but also with the lender, and himself negotiates the details of the contract with the latter, |
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(b)

the negotiator establishes contact not only with the borrower, but also with the lender, and himself negotiates the details of the contract with the latter,

or does the tax exemption also cover commission payments received by a taxable person from a main agent (for which he works as a subagent and in whose name he acts vis-à-vis its clients) in return for those clients entering into credit agreements with providers indicated by him, but without the subagent establishing contact with the lender?

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(1)  OJ L 145, p. 1.

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