CELEX: 62018CA0573
Language: en
Date: 2019-10-09 00:00:00
Title: Joined Cases C-573/18 and C-574/18: Judgment of the Court (Tenth Chamber) of 9 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — C GmbH & Co. KG (C-573/18), C-eG (C-574/18) v Finanzamt Z (Reference for a preliminary ruling — Sixth Council Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Subsidy directly linked to price — Regulation (EC) No 2200/96 — Article 11(1) and Article 15 — Producer organisation having set up an operational fund — Deliveries made by the producer organisation to its members in exchange for payments not covering the entirety of the purchase price — Additional financing paid by the operational fund)

16.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/16
            
         
      Judgment of the Court (Tenth Chamber) of 9 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — C GmbH & Co. KG (C-573/18), C-eG (C-574/18) v Finanzamt Z
      (Joined Cases C-573/18 and C-574/18) (1)
      
      (Reference for a preliminary ruling - Sixth Council Directive 77/388/EEC - Article 11A(1)(a) - Taxable amount - Subsidy directly linked to price - Regulation (EC) No 2200/96 - Article 11(1) and Article 15 - Producer organisation having set up an operational fund - Deliveries made by the producer organisation to its members in exchange for payments not covering the entirety of the purchase price - Additional financing paid by the operational fund)
      (2019/C 423/19)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicants: C GmbH & Co. KG (C-573/18), C-eG (C-574/18)
      
         Defendant: Finanzamt Z
      
         Operative part of the judgment
      
      Article 11A(1)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that, in circumstances such as those in the main proceedings, in which a ‘producer organisation’, within the meaning of Article 11 of Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruits and vegetables, purchases goods from input suppliers, supplies those goods to its partner members and obtains from them a payment not covering the purchase price, the amount that an operational fund, such as provided for in Article 15 of that regulation, pays to that producer organisation for the supply of those goods to producers is incorporated in the consideration for that supply and must be regarded as a subsidy directly linked to the price of that supply, paid for by a third party.
      
         (1)  OJ C 427, 26.11.2018.