CELEX: C2005/315/15
Language: en
Date: 2005-12-10 00:00:00
Title: Case C-335/05: Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of  24 August 2005  in Rizeni Letoveho Provozu UR SP v Bundesamt für Finanzen

10.12.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/8
            
         Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of 24 August 2005 in Rizeni Letoveho Provozu UR SP v Bundesamt für Finanzen
   (Case C-335/05)
   (2005/C 315/15)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Köln (Finance Court, Cologne) of 24 August 2005, received at the Court Registry on 15 September 2005, for a preliminary ruling in the proceedings between Rizeni Letoveho Provozu UR SP and Bundesamt für Finanzen (Federal Finance Office) on the following question:
   Is Article 2(2) of Thirteenth Council Directive 86/560/EEC of 17 November 1986 (1) on the harmonization of the laws of the Member States relating to turnover taxes to be interpreted restrictively as meaning that the possibility thereby afforded the Member States of making refunds of value added tax conditional on the grant by non-Member States of comparable advantages in regard to turnover taxes, does not refer to States which, as contracting parties to the General Agreement on Trade in Services — GATS — (BGBl. II 1994, 1473, 1643), may rely on the most-favoured nation clause contained therein (Art. II(1) GATS)?
   
      (1)  OJ L 326, p. 40.