CELEX: 62012CN0455
Language: en
Date: 2012-10-10 00:00:00
Title: Case C-455/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt

22.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 399/13
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt
   (Case C-455/12)
   2012/C 399/22
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Karin Oertel
   
      Defendant: Finanzamt Würzburg mit Außenstelle Ochsenfurt
   
      Question referred
   
   Having regard to the principle of neutrality, does the third subparagraph of Article 12(3)(a) in conjunction with Annex H, Category 5, of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes preclude national rules which provide for a reduced rate of turnover tax for local passenger transport by taxi, whereas local passenger transport by minicab is subject to the standard rate of tax?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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.