CELEX: C2005/182/27
Language: en
Date: 2005-07-23 00:00:00
Title: Judgment of the Court (Third Chamber) of 26 May 2005 in Case C-43/04: Reference for a preliminary ruling from the Bundesfinanzhof Finanzamt Arnsberg v Stadt Sundern (Sixth Directive — Article 25 — Common flat-rate scheme for farmers — Grant of hunting licences within the framework of a municipal forestry undertaking — Concept of ‘agricultural service’)

23.7.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/14
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 26 May 2005
   in Case C-43/04: Reference for a preliminary ruling from the Bundesfinanzhof Finanzamt Arnsberg v Stadt Sundern (1)
   
   (Sixth Directive - Article 25 - Common flat-rate scheme for farmers - Grant of hunting licences within the framework of a municipal forestry undertaking - Concept of ‘agricultural service’)
   (2005/C 182/27)
   Language of the case: German
   In Case C-43/04: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 27 November 2003, received at the Court on 4 February 2004, in the proceedings between Finanzamt Arnsberg and Stadt Sundern — the Court (Third Chamber), composed of A. Rosas (Rapporteur), President of the Chamber, A. Borg Barthet, A. La Pergola, J. Malenovský and A. Ó Caoimh, Judges; P. Léger, Advocate General; R. Grass, Registrar, gave a judgment on 26 May 2005, the operative part of which is as follows:
   
               1.
            
            
               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 — Common system of value added tax: uniform basis of assessment is to be interpreted as meaning that the common flat-rate scheme for farmers applies only to the supply of agricultural products and agricultural services, as defined in Article 25(2), and that other operations carried out by flat-rate farmers are subject to the general scheme under that directive.
            
         
               2.
            
            
               The fifth indent of Article 25(2) of Directive 77/388, read together with Annex B thereto, is to be interpreted as meaning that the grant of hunting licences by a flat-rate farmer is not an agricultural service within the meaning of that directive.
            
         
      (1)  OJ C 85 of 03.04.2004.