CELEX: C2002/056/05
Language: en
Date: 2002-03-02 00:00:00
Title: Case C-305/01: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 17 May 2001 in the case of Finanzamt Groß-Gerau against MKG-Kraftfahrzeuge-Factoring GmbH

2.3.2002                EN                     Official Journal of the European Communities                                          C 56/3
(the Greek State), (2) Organismos Ikonomikis Anasigkrotisis                     have conferred on taxable persons a right to opt for
Epikhirision AE, legally represented by the liquidator, Ethniki                 taxation? Which of the transactions listed in
Kefalaiou Anonimi Etairia Diakhirisis Energitikou kai Pathiti-                  Article 13B(d) of Directive 77/388/EEC are involved?
kou, (3) Athinaiki Khartopiia AE, and (4) Georgios I. Tsamasfi-
ros and Others on the following question:
                                                                          (1) OJ L 145, p. 1.
In view of the fact that Article 25 of the Second Council
Directive 77/91/EEC (1) of 13 December 1976 does not lay
down a penalty for any infringement of that article, is it
compatible with the objectives pursued by that directive for a
provision of national law to declare valid shares which have
                                                                          Reference for a preliminary ruling, by order of the
resulted from an increase, pursuant to ministerial decisions, in
                                                                          Bundesfinanzhof of 27 September 2001 in the case of
the share capital of public limited companies where the
                                                                          KapHag Renditefonds, 35 Spreecenter Berlin-Hellersdorf,
increase is invalid as contrary to Article 25 of the directive,
                                                                               3. Tranche GbR against Finanzamt Charlottenburg
provided that the provision confers, in return, a right against
the State to full compensation for any harm which the pre-
existing shareholders of those public limited companies have                                       (Case C-442/01)
suffered as a consequence of the increase. In particular, may
that right to full compensation be regarded, in view inter alia                                     (2002/C 56/06)
of the long time which has since passed and the successive
increases which have followed (by decisions of the general
meeting), as equivalent, under Community law, to recognition              Reference has been made to the Court of Justice of the
that the shares which have resulted from the invalid increase             European Communities by order of the Bundesfinanzhof
in the share capital are invalid?                                         (Federal Finance Court) of 27 September 2001, which was
                                                                          received at the Court Registry on 16 November 2001, for a
                                                                          preliminary ruling in the case of KapHag Renditefonds,
(1) OJ L 26 of 31.1.1977, p. 1.                                           35 Spreecenter Berlin-Hellersdorf, 3. Tranche GbR v Finanzamt
                                                                          Charlottenburg on the following questions:
                                                                          1.    Where a partnership assumes a partner on payment of a
                                                                                capital contribution in cash, does it effect a supply to him
                                                                                for consideration within the meaning of Article 2(1) of
                                                                                Directive 77/388/EEC? (1)
                                                                          2.    If so, is it an incidental transaction for the purposes of
Reference for a preliminary ruling by the Bundesfinanz-                         Article 19(2), sentence 2, of Directive 77/388/EEC, and is
hof by order of that court of 17 May 2001 in the case                           the taxable person entitled to rely on Article 19(2),
of Finanzamt Groß-Gerau against MKG-Kraftfahrzeuge-                             sentence 2, of Directive 77/388/EEC, according to which
                         Factoring GmbH                                         such incidental transactions do not exclude a deduction?
                          (Case C-305/01)                                 (1) OJ L 145, p. 1.
                           (2002/C 56/05)
                                                                          Action brought on 3 December 2001 by the Commission
Reference has been made to the Court of Justice of the                    of the European Communities against the Federal Repub-
European Communities by order of the Bundesfinanzhof                                                lic of Germany
(Federal Finance Court) of 17 May 2001, received at the Court
Registry on 3 August 2001, for a preliminary ruling in                                             (Case C-463/01)
the case of Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-
Factoring GmbH on the following questions:                                                          (2002/C 56/07)
1.    Can a factoring company which buys debts and assumes
      liability for the risk of loss in relation to those debts be        An action against the Federal Republic of Germany was
      said to be using goods and services received by it for the          brought before the Court of Justice of the European Communi-
      purposes of its transactions?                                       ties on 3 December 2001 by the Commission of the European
                                                                          Communities, represented by Götz zur Hausen, Legal Adviser
2.    Do such activities involve taxable transactions or trans-           in the Commission of the European Communities, with an
      actions (they involve the latter in any event) for the              address for service in Luxembourg at the office of Luis Escobar
      purposes of Article 13B(d) of Directive 77/388/EEC (1)              Guerrero, of the Commission’s Legal Service, Wagner Centre,
      which may be taxed to the extent that the Member States             Kirchberg.