CELEX: 62011CN0275
Language: en
Date: 2011-06-03 00:00:00
Title: Case C-275/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/24
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
   (Case C-275/11)
   2011/C 269/45
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: GfBk Gesellschaft für Börsenkommunikation mbH
   
      Defendant: Finanzamt Bayreuth
   
      Questions referred
   
   For the purpose of interpreting the term ‘management of special investment funds’ within the meaning of Article 13B(d)(6) of Directive 77/388/EEC, (1) is the service provided by the third-party manager of a special investment fund sufficiently specific and hence exempt from taxation only if
   
               (a)
            
            
               the manager performs a management function and not only an advisory function or if
            
         
               (b)
            
            
               the service differs in nature from other services by reason of a characteristic feature that qualifies for tax exemption under this provision or if
            
         
               (c)
            
            
               the manager operates on the basis of a delegation of functions under Article 5g of Directive 85/611/EEC, (2) as amended?
            
         
      (1)  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).
   
      (2)  Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) with a view to regulating management companies and simplified prospectuses (OJ 2002 L 41, p. 20).