CELEX: 62011CN0395
Language: en
Date: 2011-07-27 00:00:00
Title: Case C-395/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 July 2011 — BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid

22.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 311/18
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 July 2011 — BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid
   (Case C-395/11)
   2011/C 311/29
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: BLV Wohn- und Gewerbebau GmbH
   
      Defendant: Finanzamt Lüdenscheid
   
      Other Participant: Rolf & Co. OHG
   
      Questions referred
   
   
               1.
            
            
               Does the term ‘construction work’ within the meaning of Article 2(1) of Decision 2004/290/EC (1) encompass not only services but also supplies of goods?
            
         
               2.
            
            
               If the authorisation to designate the recipient of the supply as the person liable for tax also extends to supplies of goods:
               Is the authorised Member State entitled to exercise the authorisation merely partially in respect of certain subcategories, such as particular types of construction work, and in respect of supplies to certain recipients?
            
         
               3.
            
            
               If the Member State is entitled to form subcategories: Is the Member State subject to restrictions when forming subcategories?
            
         
               4.
            
            
               If the Member State is not entitled to form subcategories generally (see Question 2 above) or on account of its failure to observe restrictions (see Question 3 above):
               
                           (a)
                        
                        
                           What are the legal consequences of the impermissible formation of subcategories?
                        
                     
                           (b)
                        
                        
                           Is the effect of the impermissible formation of subcategories that the provision of national law is not to be applied only to the benefit of particular taxable persons or in general?
                        
                     
         
      (1)  Council Decision 2004/290/EC of 30 March 2004 authorising Germany to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (OJ 2004 L 94, p. 59).