CELEX: C2002/169/27
Language: en
Date: 2002-07-13 00:00:00
Title: Case C-137/02: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 23 January 2002 in the case of Finanzamt Offenbach am Main-Land against Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR

13.7.2002               EN                     Official Journal of the European Communities                                       C 169/15
Court Registry on 15 March 2002, for a preliminary ruling                 consideration of the procured goods and services to the
in the case of Finanzamt Gummersbach against Gerhard                      subsequently founded limited company and, from the outset,
Bockemühl on the following questions:                                     did not intend to carry out any other output transactions, and
                                                                          if, in the Member State concerned, a transfer of a totality of
                                                                          assets is not deemed to be a supply of goods or services (first
1.    Is it necessary under Article 18(1)(a) of Directive 77/388/         sentence of Article 5(8) and Article 6(5) of the Sixth Council
      EEC (1) for a person to whom services are supplied, who             Directive 77/388/EEC of 17 May 1977 on the harmonisation
      is liable to pay tax under Article 21(1) of Directive 77/           of the laws of the Member States relating to turnover taxes —
      388/EEC and who has been charged to tax as such, to be              Common system of value added tax) (1)?
      in possession of an invoice issued in accordance with
      Article 22(3) of Directive 77/388/EEC in order to exercise
      his right to deduct input tax?                                      (1) OJ L 145 of 13.6.1977, p. 1.
2.    If the answer to this question is in the affirmative, what
      details must the invoice contain? Is it detrimental if,
      instead of the supply of staff, the work carried out using
      that staff is given as the service supplied?
3.    What would be the consequences in law of inextinguish-              Appeal brought on 15 April 2002 by the Commission of
      able doubts that the person issuing the invoice supplied            the European Communities against the judgment deliver-
      the service invoiced?                                               ed on 30 January 2002 by the Court of First Instance of
                                                                          the European Communities (Second Chamber, Extended
                                                                          Composition) in Case T-54/99 max.mobil Telekommuni-
                                                                          kation Service GmbH v Commission of the European
(1) OJ L 145 of 13.6.1977, p. 1.                                          Communities, supported by the Kingdom of the Nether-
                                                                                                         lands
                                                                                                 (Case C-141/02 P)
                                                                                                  (2002/C 169/28)
                                                                          An appeal against the judgment delivered on 30 January 2002
Reference for a preliminary ruling by the Bundesfinanz-
                                                                          by the Court of First Instance of the European Communities
hof by order of that Court of 23 January 2002 in the case                 (Second Chamber, Extended Composition), in Case T-54/99
of Finanzamt Offenbach am Main-Land against Faxworld                      max.mobil Telekommunikation Service GmbH v Commission
Vorgründungsgesellschaft Peter Hünninghausen und
                                                                          of the European Communities(1), supported by the Kingdom
                       Wolfgang Klein GbR                                 of the Netherlands, was brought before the Court of Justice
                                                                          of the European Communities on 15 April 2002 by the
                          (Case C-137/02)                                 Commission of the European Communities, represented by
                                                                          Walter Mölls and Klaus Wiedner, of the Commission’s Legal
                                                                          Service, with an address for service at the office of Luis Escobar
                          (2002/C 169/27)                                 Guerrero, also of the Legal Service, Wagner Centre, C 254,
                                                                          Luxembourg.
                                                                          The appellant claims that the Court should:
Reference has been made to the Court of Justice of the
European Communities by order of the Bundesfinanzhof                      —     set aside the judgment of the Court of First Instance of
(Federal Finance Court) of 23 January 2002, received at the                     the European Communities of 30 January 2002 in Case
Court Registry on 12 April 2002, for a preliminary ruling in                    T-54/99 (max.mobil v Commission) in so far as it
the case of Finanzamt Offenbach am Main-Land against                            declares admissible the action for annulment brought by
Faxworld Vorgründungsgesellschaft Peter Hünninghausen und                       max.mobil against the Commission’s letter of 11 Decem-
Wolfgang Klein GbR on the following question:                                   ber 1998;
                                                                          —     dismiss as inadmissible the action for annulment brought
Is a partnership which has been established for the sole purpose                by max.mobil against the Commission’s letter of
of forming a company limited by shares (Aktiengesellschaft)                     11 December 1998;
entitled to deduct the value added tax paid on goods and
services procured by it, if, after that company has been                  —     order max.mobil to pay the costs of the proceedings
formed, that partnership effects by formal act a transfer for                   before the Court of Justice.