Judgment;Summary — ECLI:EU:C:2019:860
Date: 2019-10-16
Language of the case: German
Court formation: Fifth Chamber
Subject matter: Right of establishment;Taxation;Freedom to provide services;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 January 2018 — Michael Winterhoff, acting as liquidator in the insolvency of DIREKTexpress Holding AG v Finanzamt Ulm (Case C-4/18) Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Applicant: Michael Winterhoff, acting as liquidator in the insolvency of DIREKTexpress Holding AG Defendant: Finanzamt Ulm Question referred Is an undertaking which effects the formal service of documents pursuant to provisions of public law a ‘universal service provider’, within the meaning of Article 2.13 of Directive 97/67/EC of 15 December 1997, 1 providing a universal postal service in whole or in part, and is such service exempt from tax under Article 132(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? 2 ____________ 1 Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service (OJ 1998 L 15, p. 14). 2 OJ 2006 L 347, p. 1.