CELEX: C2006/060/37
Language: en
Date: 2006-03-11 00:00:00
Title: Case C-445/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of  20 October 2005  in Werner Haderer v Finanzamt Wilmersdorf

11.3.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 60/19
            
         Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 20 October 2005 in Werner Haderer v Finanzamt Wilmersdorf
   (Case C-445/05)
   (2006/C 60/37)
   Language of the case: Germany
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 20 October 2005, received at the Court Registry on 14 December 2005, for a preliminary ruling in the proceedings between Werner Haderer and Finanzamt Wilmersdorf on the following question:
   Is tuition for school or university given by a private teacher to be exempt from tax under Article 13A(1)(j) of Directive 77/388/EEC (1) only where the private teacher provides his tuition services directly to the pupils/students as recipients of those services — and therefore is paid by them — or is it sufficient for the private teacher to provide his tuition services to a school or university as recipient of those services?
   
      (1)  OJ 1977 L 145, p. 1.