CELEX: 62018CN0388
Language: en
Date: 2018-06-13 00:00:00
Title: Case C-388/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2018 — Finanzamt A v B

17.9.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/27
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2018 — Finanzamt A v B
      (Case C-388/18)
      (2018/C 328/35)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Appellant on a point of law: Finanzamt A
      
         Respondent in the appeal on a point of law: B
      
         Question referred
      
      In cases involving the margin scheme provided for in Article 311 et seq. of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) must the provision contained in point 1 of the first sentence of Article 288 of Directive 2006/112/EC be interpreted as meaning that, for the purposes of assessing the turnover relevant under that provision, where this arises from a supply of goods as referred to in Article 314 of Directive 2006/112/EC, in accordance with Article 315 of Directive 2006/112/EC, account is to be taken of the difference between the selling price charged and the purchase price (profit margin)?
      
         (1)  OJ 2006 L 347, p. 1.