CELEX: C2005/143/36
Language: en
Date: 2005-06-11 00:00:00
Title: Case C-146/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 10 February 2005 in the case of Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg a.d. Lahn

11.6.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 143/25
            
         Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 10 February 2005 in the case of Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg a.d. Lahn
   (Case C-146/05)
   (2005/C 143/36)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 10 February 2005, received at the Court Registry on 1 April 2005, for a preliminary ruling in the proceedings between Albert Collée, as full legal successor to Collée KG, and Finanzamt Limburg a.d. Lahn on the following questions:
   
               1.
            
            
               Is a tax authority entitled to refuse to allow an intra-Community supply, which undoubtedly occurred, to be exempt from tax solely on the ground that the taxable person did not produce the prescribed accounting evidence in good time?
            
         
               2.
            
            
               Does the answer to the question depend on whether the taxable person initially knowingly concealed the fact that an intra-Community supply had occurred?