CELEX: C2004/228/11
Language: en
Date: 2004-09-11 00:00:00
Title: Judgment of the Court (First Chamber) of 15 July 2004 in Case C-321/02 (reference for a preliminary ruling from the Bundesfinanzhof (Germany): Finanzamt Rendsburg v Detlev Harbs (Sixth VAT Directive — Article 25 — Common flat-rate scheme for farmers — Leasing of part of a farm)

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/6
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 15 July 2004
   in Case C-321/02 (reference for a preliminary ruling from the Bundesfinanzhof (Germany): Finanzamt Rendsburg v Detlev Harbs (1)
   
   (Sixth VAT Directive - Article 25 - Common flat-rate scheme for farmers - Leasing of part of a farm)
   (2004/C 228/11)
   Language of the case: German
   In Case C-321/02: reference to the Court under Article 234 EC from the Bundesfinanzhof (Federal Finance Court) (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Rendsburg and Detlev Harbs on the interpretation of Article 25 of 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 (OJ 1977 L 145, p. 1) — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas, S. von Bahr (Rapporteur), R. Silva de Lapuerta and K. Lenaerts, Judges; P. Léger, Advocate General; R. Grass, Registrar, gave a judgment on 15 July 2004, in which it ruled:
   Article 25 of 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 is to be interpreted as meaning that a farmer who has leased and/or let on a long-term basis some of the material assets of his farming business but continues to farm with the rest of his assets and who, in respect of the continued farming activity, is subject to the common flat-rate scheme provided for in Article 25 may not treat the income from such a lease and/or letting as being taxable under that scheme. The turnover from that arrangement must be taxed under the normal scheme or, where appropriate, the simplified scheme of value added tax.
   
      (1)  OJ C 289 of 23.11.2002.