CELEX: C2005/115/21
Language: en
Date: 2005-05-14 00:00:00
Title: Case C-106/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 25 November 2004 in L. u. P. GmbH v Finanzamt Bochum-Mitte

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/11
            
         Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 25 November 2004 in L. u. P. GmbH v Finanzamt Bochum-Mitte
   (Case C-106/05)
   (2005/C 115/21)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 25 November 2004, received at the Court Registry on 3 March 2005, for a preliminary ruling in the proceedings between L. u. P. GmbH (formerly B. Scharmann GmbH) and Finanzamt Bochum-Mitte on the following question:
   Do Article 13A(1)(b) and (2) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes allow for the tax exemption for medical laboratory tests ordered by general practitioners to be made subject to the conditions specified in those provisions, even where medical care by such practitioners is exempt from taxation in any event?