CELEX: C2005/093/26
Language: en
Date: 2005-04-16 00:00:00
Title: Case C-72/05: Reference for a preliminary ruling from the Finanzgericht München by order of that court of 1 February 2005 in Household of Jörg and Stefanie Wollny v Finanzgericht Landshut

16.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/14
            
         Reference for a preliminary ruling from the Finanzgericht München by order of that court of 1 February 2005 in Household of Jörg and Stefanie Wollny v Finanzgericht Landshut
   (Case C-72/05)
   (2005/C 93/26)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht München (Germany) of 1 February 2005, received at the Court Registry on 15 February 2005, for a preliminary ruling in the proceedings between Household of Jörg and Stefanie Wollny and Finanzgericht Landshut on the following question:
   
                
            
            
               How is the term ‘full cost’ in Article 11(A)(1)(c) of Directive 77/388/EC (1) to be interpreted? Does the full cost for the privately used dwelling in a building forming, in its entirety, part of the assets of a business comprise, in addition to recurring expenses, annual depreciation for the wear and tear of buildings in accordance with the applicable national rules and/or the annual proportion of the acquisition and production cost - calculated on the basis of the applicable national period for adjustment of deductions – that has given rise to a right to deduct value added tax?
            
         
      (1)  OJ L 145 of 13.06.1977, p. 1.