Case C-453/05: 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
Date: 2006-03-11
Institutions: Court of Justice
Subjects: commission agent, interpretation of the law, tax exemption, tax harmonisation, trade intermediary

C 60/20

EN

Official Journal of the European Union

11.3.2006

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 Lucken-
walde

agreements with providers indicated by him, but without
the subagent establishing contact with the lender?

(1) OJ L 145, p. 1.

(Case C-453/05)

(2006/C 60/39)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean 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 finan-
cial 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)?

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 negoti-
ates 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

Appeal brought on 22 December 2005 by the Republic of
Austria against the judgment delivered on 5 October 2005
by the Court of First Instance of the European Commu-
nities (Fourth Chamber) in Joined Cases T-366/03 and T-
035/04

(Case C-454/05P)

(2006/C 60/40)

(Language of the case: German)

An appeal against the judgment delivered on 5 October 2005
by the Court of First Instance of the European Communities
(Fourth Chamber) in Joined Cases T-366/03 and T-235/04 was
brought before the Court of Justice of the European Commu-
nities on 22 December 2005 by the Republic of Austria, repre-
sented by Dr. Harald Dossi, acting as Agent, with an address
for service in Luxembourg.

The appellant claims that the Court should:

Instance of

1. set aside the judgment delivered on 5 October 2005 by the
Court of First
the European Communities
(Fourth Chamber) in Joined Cases T-366/03 and T-235/04,
Land Oberösterreich and Republic of Austria v Commission of the
European Communities, (1) concerning annulment of Commis-
sion Decision 2003/653/EC of 2 September 2003 relating
to national provisions on banning the use of genetically
modified organisms in the region of Upper Austria notified
by the Republic of Austria pursuant to Article 95(5) of the
EC Treaty, (2)

2. order Court of First Instance of the European Communities

to pay the costs,

3. annul the Commission's Decision, or in the alternative, refer
the case back to the Court of First Instance for judgment.