Case C-156/08: Reference for a preliminary ruling from the Niedersächsischen Finanzgericht (Germany) lodged on 16 April 2008 — Monika Vollkommer v Finanzamt Hannover-Land I
Date: 2008-04-16
Institutions: Court of Justice
Subjects: VAT, building regulations, interpretation of the law, property tax, tax system

C 183/10

EN

Official Journal of the European Union

19.7.2008

Parties to the main proceedings

Question referred

Applicants:

1. Generalstaatsanwaltschaft Karlsruhe

2. Staatsanwaltschaft Konstanz

Defendant: Rafet Kqiku

Questions referred

the European Parliament and of

the provisions of Articles 1 and 2 of Decision
Are
No 896/2006/EC of
the
Council of 14 June 2006 establishing a simplified regime for
the control of persons at the external borders based on the
unilateral recognition by the Member States of certain residence
permits issued by Switzerland and Liechtenstein for the purpose
of transit through their territory (1) to be interpreted as meaning
that the residence permits issued by the Swiss Confederation
and Liechtenstein listed in the Annex acquire, by virtue of the
unilateral recognition by the Member States fully implementing
the Schengen acquis of those residence permits as equivalent to
their uniform or national visas, directly the effect of a residence
document allowing transit through the common area;

Or

the provisions of Articles 1 and 2 of Decision
are
No 896/2006/EC to be interpreted as meaning that
third-
country nationals holding one of the residence permits issued
by the Swiss Confederation and Liechtenstein listed in the
Annex unilaterally recognised by the Member States fully imple-
menting the Schengen acquis are exempt, for the purpose of
transit through the common area, from the requirement to be
in possession of a visa under Article 1(1) of Regulation (EC)
No 539/2001?

(1) OJ 2006 L 167, p. 8.

Is the imposition of German real property transfer tax on future
building work as a result of its inclusion in the taxable amount
for real property transfer tax on the purchase of a plot of land
not yet built on (so-called single supply consisting of building
land) contrary to the prohibition on
work and purchase of
the Directive on the
multiple taxation in Article 401 of
common system of value added tax (1) (formerly Article 33(1)
of the Sixth Directive) (2) where the building work subject to
real property transfer tax is also subject to German turnover tax
as an independent supply?

(1) OJ L 347, p. 1.
(2) OJ L 145, p. 1.

Reference for a preliminary ruling from the Hof van
beroep te Antwerp (Belgium) lodged on 18 April 2008 —
Internationaal Verhuis- en Transportbedrijf Jan de Lely v
Belgische Staat

(Case C-161/08)

(2008/C 183/19)

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Reference for a preliminary ruling from the Nieder-
sächsischen Finanzgericht (Germany) lodged on 16 April
2008 — Monika Vollkommer v Finanzamt Hannover-Land I

Respondent: Belgische Staat

Appellant: Internationaal Verhuis- en Transportbedrijf Jan de Lely

(Case C-156/08)

(2008/C 183/18)

Language of the case: German

Referring court

Niedersächsischen Finanzgericht

Parties to the main proceedings

Applicant: Monika Vollkommer

Defendant: Finanzamt Hannover-Land I

Questions referred

(1) Must Article 2(1) of Commission Regulation (EEC)
No 1593/91 (1) of 12 June 1991, read in conjunction with
Article 11(1) of the Convention of 14 November 1975 on
the International Transport of Goods under Cover of TIR
Carnets (TIR Convention), be interpreted as meaning that
the period laid down in Article 11(1) of the TIR Convention
applies only for the benefit of the guaranteeing organisation,
but not for that of the carnet holder, and that exceeding the
period of one year from the date of acceptance of the TIR
carnet in respect of the carnet holder affects entitlement to
recover the customs debt or the excise duties and special
excise duties and the liability for payment, and that
exceeding the period of one year prejudices the right of the
competent customs authorities to proceed to recovery of
that debt?