CELEX: 62018CN0715
Language: en
Date: 2018-11-15 00:00:00
Title: Case C-715/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 November 2018 — Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven

4.3.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/9
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 November 2018 — Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven
      (Case C-715/18)
      (2019/C 82/08)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Segler-Vereinigung Cuxhaven e.V.
      
         Defendant: Finanzamt Cuxhaven
      
         Question referred
      
      Does the tax rate reduction for the letting of places on camping or caravan sites under Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘the VAT Directive’), in conjunction with Annex III, No 12, to that directive, also cover the letting of boat moorings?
      
         (1)  OJ 2006 L 347, p. 1.