CELEX: 62010CN0511
Language: en
Date: 2010-10-27 00:00:00
Title: Case C-511/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 October 2010 — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG

29.1.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 30/16
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 October 2010 — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG
   (Case C-511/10)
   ()
   2011/C 30/25
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Appellant: Finanzamt Hildesheim
   
      Respondent: BLC Baumarkt GmbH & Co. KG
   
      Question referred
   
   Is the third subparagraph of Article 17(5) 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 (1) to be interpreted as authorising the Member States to prescribe primarily an apportionment criterion other than the transaction formula for apportioning the input tax on the construction of a mixed-use building?
   
      (1)  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).