CELEX: C2006/096/08
Language: en
Date: 2006-04-22 00:00:00
Title: Case C-73/06: Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of  19 January 2006  in Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern

22.4.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 96/5
            
         Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of 19 January 2006 in Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern
   (Case C-73/06)
   (2006/C 96/08)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Köln of 19 January 2006, received at the Court Registry on 8 February 2006, for a preliminary ruling in the proceedings between Planzer Luxembourg Sàrl and Bundeszentralamt für Steuern on the following questions:
   
               1.
            
            
               Does an undertaking's certificate according to the specimen form in Annex B to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (1) have binding effect or create an irrefutable assumption that the undertaking is established in the State issuing the certificate?
            
         
               2.
            
            
               If the first question should be answered in the negative:
               Should the term 'business' in Article 1(1) of the Thirteenth Directive be construed as meaning the place where the company has its registered office
               or should it mean the place where management decisions are taken
               or is the crucial factor the place where decisions vital to normal everyday operations are taken?
            
         
      (1)  OJ L 331, p. 11