Case C-271/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 June 2006 — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin
Date: 2006-09-16
Institutions: Court of Justice
Subjects: export, interpretation of the law, tax exemption, third country

C 224/20

EN

Official Journal of the European Union

16.9.2006

Question referred

According to the principles of Community customs law and for
the purposes of application of an anti-dumping duty such as
that laid down by Commission Decision No 67/94/ECSC (1),
may the customs authority refer to the price indicated in a sale
of the same goods which took place prior to that on the basis
of which the customs declaration was made, where the buyer is
a Community subject or, in any case, the sale took place for
import into the Community?

pension after the death of the partner like spouses do, even
though he also lives in a caring and committed union
formally entered into for life like spouses?

4. If the preceding questions are answered in the affirmative: Is
discrimination on the grounds of sexual orientation permis-
sible by virtue of recital 22 in the preamble to Direc-
tive 2000/78/EC?

5. Would entitlement to the survivor's pension be restricted to
periods from 17 May 1990 in the light of the case-law in
Barber (Case C-262/88)?

(1) OJ 1994 L 32, p. 44.

(1) OJ 2000 L 303, p. 16

Reference for a preliminary ruling from the Bayerisches
Verwaltungsgericht München (Germany)
lodged on 20
June 2006 — Tadao Maruko v Versorgungsanstalt der
deutschen Bühnen

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 22 June 2006 — Netto
Supermarkt GmbH & Co. OHG v Finanzamt Malchin

(Case C-267/06)

(2006/C 224/37)

Language of the case: German

Referring court

Bayerisches Verwaltungsgericht München

Parties to the main proceedings

Applicant: Tadao Maruko

Defendant: Versorgungsanstalt der deutschen Bühnen

Questions referred

1. Is a compulsory professional pension scheme, such as the
scheme at issue in this case administered by the Versorgung-
sanstalt der deutschen Bühnen, a scheme similar to state
schemes as referred to in Article 3(3) of Council Direc-
tive 2000/78/EC of 27 November 2000 establishing a
general framework for equal treatment in employment and
occupation (1)?

2. Are benefits paid by a compulsory professional pension
institution to survivors in the form of widow's/widower's
allowance to be construed as pay within the meaning of
Article 3(1)(c) of Directive 2000/78/EC?

3. Does Article 1 in conjunction with Article 2(2)(a) of Direc-
tive 2000/78/EC preclude regulations governing a supple-
mentary pension scheme of the kind at issue here under
which a registered partner does not receive a survivor's

(Case C-271/06)

(2006/C 224/38)

Language of the case: German

Referring court

Bundesfinanzhof, München

Parties to the main proceedings

Applicant: Netto Supermarkt GmbH & Co. OHG

Defendant: Finanzamt Malchin

Question referred

Do the provisions of Community law on exemption from tax
for exports to a third country preclude the granting of exemp-
tion from tax by the Member State on the grounds of fairness
where the conditions for exemption are not satisfied but the
taxable person was unable, even by exercising due commercial
care, to recognise that they were not met? (1)

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, 13.6.1977, p. 1).