CELEX: 62010CN0421
Language: en
Date: 2010-08-25 00:00:00
Title: Case C-421/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 August 2010 — Finanzamt Deggendorf v Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab

20.11.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 317/16
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 August 2010 — Finanzamt Deggendorf v Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab
   (Case C-421/10)
   ()
   2010/C 317/29
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Appellant: Finanzamt Deggendorf
   
      Respondent: Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab
   
      Question referred
   
   Is a taxable person to be regarded as ‘a taxable person established abroad’ within the meaning of Article 21(1)(b) 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 (1) simply because the place where he has established his business is abroad, or is it an additional requirement that his personal residence also be abroad?
   
      (1)  OJ 1977 L 145, p. 1