CELEX: C2006/261/10
Language: en
Date: 2006-10-28 00:00:00
Title: Case C-166/05: Judgment of the Court (Third Chamber) of 7 September 2006 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Heger Rudi GmbH v Finanzamt Graz-Stadt (Sixth VAT Directive — Place of supply for tax purposes — Article 9 — Supply of services connected with immovable property — Transmission of the fishing rights over a particular part of a stretch of water)

28.10.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 261/6
            
         Judgment of the Court (Third Chamber) of 7 September 2006 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Heger Rudi GmbH v Finanzamt Graz-Stadt
   (Case C-166/05) (1)
   
   (Sixth VAT Directive - Place of supply for tax purposes - Article 9 - Supply of services connected with immovable property - Transmission of the fishing rights over a particular part of a stretch of water)
   (2006/C 261/10)
   Language of the case: German
   Referring court
   Verwaltungsgerichtshof — Austria
   Parties to the main proceedings
   
      Applicant: Heger Rudi GmbH
   
      Defendant: Finanzamt Graz-Stadt
   Re:
   Request for a preliminary ruling — Verwaltungsgerichtshof (Higher Administrative Court, Austria) — Interpretation of Article 9(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Determination of place of supply for tax purposes — Concept of supply of services connected with immoveable property — Transmission for valuable consideration of the fishing rights over a particular part of a river
   Operative part of the judgment
   The transmission of the right to fish by means of a transfer of fishing permits for valuable consideration constitutes a supply of services connected with immovable property within the meaning of Article 9(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.
   
      (1)  OJ C 143, 11.06.2005.