CELEX: C2004/118/63
Language: en
Date: 2004-04-30 00:00:00
Title: Case C-163/04: Reference for a preliminary ruling by the Bundesfinanzhof, by order of that Court of 22 January 2004 in the case of Franz Werner against Finanzamt Cloppenburg

30.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/33
            
         Reference for a preliminary ruling by the Bundesfinanzhof, by order of that Court of 22 January 2004 in the case of Franz Werner against Finanzamt Cloppenburg
   (Case C-163/04)
   (2004/C 118/63)
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) of 22 January 2004, received at the Court Registry on 31 March 2004, for a preliminary ruling in the case of Franz Werner v Finanzamt Cloppenburg on the following question:
   May the owner of an agricultural undertaking assign, by means of a lease, land which he has previously used for transactions subject to the flat-rate scheme for farmers (Article 25 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 an activity which is taxable under the normal value added tax system and deduct input tax in respect of a poultry-fattening house erected on the land?
   
      (1)  OJ L 145, p. 1.