CELEX: C2004/300/62
Language: en
Date: 2004-12-04 00:00:00
Title: Case C-430/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.

4.12.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 300/33
            
         Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 8 July 2004 in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V.
   (Case C-430/04)
   (2004/C 300/62)
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 8 July 2004 received at the Court Registry on 7 October 2004, for a preliminary ruling in the case of Finanzamt Eisleben against Feuerbestattungsverein Halle e.V., on the following question:
   Is a private taxable person able to rely on the second subparagraph of Article 4(5) of Council Directive 77/388/EEC (1) where that taxable person is in competition with a body governed by public law and asserts that the non-taxation or undertaxation of that body is unlawful?
   
      (1)  OJ L 145, p. 1.