CELEX: 62012CN0454
Language: en
Date: 2012-10-10 00:00:00
Title: Case C-454/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Pro Med Logistik GmbH v Finanzamt Dresden-Süd

22.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 399/12
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Pro Med Logistik GmbH v Finanzamt Dresden-Süd
   (Case C-454/12)
   2012/C 399/21
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Pro Med Logistik GmbH
   
      Defendant: Finanzamt Dresden-Süd
   
      Questions referred
   
   
               1.
            
            
               Having regard to the principle of neutrality, do the third subparagraph of Article 12(3)(a) in conjunction with Annex H, Category 5, of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes and Article 98(1) in conjunction with Annex III, Category 5, of Council Directive 2006/112/EC of 28 November 2006 (2) on the common system of value added tax (OJ L 347, p. 1) preclude national rules which provide for a reduced rate of turnover tax for local passenger transport by taxi, whereas local passenger transport by minicab is subject to the standard rate of tax?
            
         
               2.
            
            
               For the answer to the first question, is it relevant whether operators of hackney cabs and taxis and operators of minicabs perform journeys on the basis of special agreements with major customers under almost identical conditions?
            
         
      (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 1977 L 145, p. 1.
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; OJ L 347, p. 1.