CELEX: C2006/224/38
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-271/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 June 2006 — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/20
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 June 2006 — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin
   (Case C-271/06)
   (2006/C 224/38)
   Language of the case: German
   Referring court
   Bundesfinanzhof, München
   Parties to the main proceedings
   
      Applicant: Netto Supermarkt GmbH & Co. OHG
   
      Defendant: Finanzamt Malchin
   Question referred
   Do the provisions of Community law on exemption from tax for exports to a third country preclude the granting of exemption from tax by the Member State on the grounds of fairness where the conditions for exemption are not satisfied but the taxable person was unable, even by exercising due commercial care, to recognise that they were not met? (1)
   
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).