CELEX: 62010CN0444
Language: en
Date: 2010-09-15 00:00:00
Title: Case C-444/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever

20.11.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 317/19
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
   (Case C-444/10)
   ()
   2010/C 317/35
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Lüdenscheid
   
      Defendant: Christel Schriever
   
      Questions referred
   
   
               1.
            
            
               Is there a ‘transfer’ of a totality of assets within the meaning of Article 5(8) of Sixth Council Directive 77/388/EEC (1) 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 in the case where a trader transfers ownership of the stock and shop installations of his retail outlet to a purchaser and merely leases the premises which he owns to the purchaser?
            
         
               2.
            
            
               Is it relevant in that regard whether the premises were leased on the basis of a long-term lease contract for use or whether the lease contract is concluded for an indefinite period and may be terminated by either party at short notice?
            
         
      (1)  OJ 1977 L 145, p. 1.