CELEX: C2006/326/83
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-451/06: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Wien (Austria) lodged on 6 November 2006 — Gabriele Walderdorff v Finanzamt Waldviertel

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/39
            
         Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Wien (Austria) lodged on 6 November 2006 — Gabriele Walderdorff v Finanzamt Waldviertel
   (Case C-451/06)
   (2006/C 326/83)
   Language of the case: German
   Referring court
   Unabhängiger Finanzsenat, Auβenstelle Wien
   Parties to the main proceedings
   
      Applicant: Gabriele Walderdorff
   
      Defendant: Finanzamt Waldviertel
   Questions referred
   Is Article 13B(b) 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 (1) (as last amended by Council Directive 2006/69/EC of 24 July 2006 (2)), hereinafter referred to as ‘the Sixth Directive’, to be interpreted as meaning that the grant of the entitlement to fish, for consideration, in the form of a lease concluded for a period of 10 years
   
               1.
            
            
               by the owner of the property on which the body of water in respect of which the entitlement was granted is located,
            
         
               2.
            
            
               by the holder of fishing rights in respect of a body of water located on public land
            
         constitutes ‘the leasing or letting of immovable property’?
   
      (1)  OJ L 145, p. 1.
   
      (2)  OJ L 221, p. 9.