CELEX: 62009CN0499
Language: en
Date: 2009-12-03 00:00:00
Title: Case C-499/09: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Hans-Joachim Flebbe Filmtheater GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst

13.3.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/22
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Hans-Joachim Flebbe Filmtheater GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst
   (Case C-499/09)
   2010/C 63/35
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Hans-Joachim Flebbe Filmtheater GmbH & Co. KG
   
      Defendant: Finanzamt Hamburg-Barmbek-Uhlenhorst
   
      Questions referred
   
   
               1.
            
            
               Does the sale of dishes or meals prepared for immediate consumption constitute a supply of goods within the meaning of Article 5 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?
            
         
               2.
            
            
               Does the answer to Question 1 depend on whether additional service elements are supplied (the provision, for use, of tables, chairs and other facilities for consumption, the experience of a visit to the cinema)?
            
         
               3.
            
            
               In the event that Question 1 is answered in the affirmative: is the term ‘foodstuffs for human consumption’ in Category 1 of Annex H to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as covering only ‘take away’ foodstuffs as typically sold in the grocery business, or does it also cover dishes and meals which have been prepared by boiling, grilling, roasting, baking or other means for immediate consumption?
            
         
      (1)  OJ 1977 L 145, p. 1