# C_2004251EN.01000201.xml

| 9.10.2004 | EN | Official Journal of the European Union | C 251/2 |
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9.10.2004

EN

Official Journal of the European Union

C 251/2

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Reference for a preliminary ruling by the Verwaltungsgerichtshof by order of that court of 26 May 2004 in the case of EMAG Handel Eder OHG against Finanzlandesdirektion für Kärnten (Berufungssenat II)

(Case C-245/04)

(2004/C 251/02)

Reference has been made to the Court of Justice of the European Communities by order of the Verwaltungsgerichtshof (Higher Administrative Court) (Austria), of 26 May 2004, received at the Court Registry on 10 June 2004, for a preliminary ruling in the case of EMAG Handel Eder OHG against Finanzlandesdirektion für Kärnten (Berufungssenat II) (Second Appeal Chamber of the Carinthia Regional Tax Authority) for a preliminary ruling on the following questions:

| 1. | Is the first sentence of Article 8(1)(a) of the Sixth Council Directive 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 (77/388/EEC) (1) to be interpreted as meaning that the place where dispatch or transport begins is relevant even when several undertakings enter into arrangements for the supply of the same goods and those arrangements are implemented by way of a single movement of goods? |
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1.

Is the first sentence of Article 8(1)(a) of the Sixth Council Directive 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 (77/388/EEC) (1) to be interpreted as meaning that the place where dispatch or transport begins is relevant even when several undertakings enter into arrangements for the supply of the same goods and those arrangements are implemented by way of a single movement of goods?

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| 2. | Are successive supplies to be treated as exempted intra-Community supplies when several undertakings enter into arrangements for the supply of the same goods and those arrangements are implemented by way of a single movement of goods? |
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2.

Are successive supplies to be treated as exempted intra-Community supplies when several undertakings enter into arrangements for the supply of the same goods and those arrangements are implemented by way of a single movement of goods?

| 3. | If the answer to the first question is in the affirmative, is the place at which the second supply begins the actual place of departure of the goods or the place where the first supply finishes? |
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3.

If the answer to the first question is in the affirmative, is the place at which the second supply begins the actual place of departure of the goods or the place where the first supply finishes?

| 4. | Is the identity of the party having the right of disposal of the goods during their movement a relevant factor in answering the first, second and third questions? |
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4.

Is the identity of the party having the right of disposal of the goods during their movement a relevant factor in answering the first, second and third questions?

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

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