Information;Order — ECLI:EU:C:2025:346
Date: 2025-05-05
Language of the case: German
Court formation: Sixth Chamber
Procedure: Reference for a preliminary ruling - inadmissible
Origin: Austria

Summary 
39 It is common ground that the applicant before the Federal Finance Court applied 
what is known as bank-to-bank exemption under the last sentence of 
Paragraph 6(1)(28) of the UStG 1994 for the years at issue, namely 2013 to 2017. 
According to the prevailing view, however, bank-to-bank exemption under the last 
sentence of Paragraph 6(1)(28) of the UStG 1994 has no basis in EU law (see, for 
example, the legal literature cited in paragraph 4 above). 
40 Consequently, the Federal Finance Court harbours doubts as to whether it is 
dealing with a case of more favourable national than EU law and whether a contra 
legem interpretation in conformity with the directive is possible in the light of the 
case-law of the Court of Justice. The direct application of the VAT Directive 
2006/112/EC against the will of the applicant party is in any event ruled out (see, 
to that effect, the Court’s judgment of 3 March 2005, Heiser, C-172/03, on the 
Austrian UStG). 
41 The Federal Finance Court considers that the last sentence of Paragraph 6(1)(28) 
of the UStG 1994 does not stand up to scrutiny in the light of the settled case-law 
of the Court of Justice on Article 107(1) TFEU, because in the present case, as 
explained, (1) there is intervention by the State or through State resources, (2) 
REQUEST FOR A PRELIMINARY RULING OF 28. 6. 2024 – CASE C-460/24 
 
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which is liable to affect trade between Member States, (3) which confers an 
advantage on the recipient (***X***), and (4) which distorts or threatens to 
distort competition. 
42 For the Federal Finance Court, it is therefore open to question whether the bank-
to-bank exemption provided for by the last sentence of Paragraph 6(1)(28) of the 
UStG 1994 constitutes State aid within the meaning of Article 107(1) TFEU. 
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