CELEX: 62008CB0156
Language: en
Date: 2008-11-27 00:00:00
Title: Case C-156/08: Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Monika Vollkommer v Finanzamt Hannover-Land I (Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 33(1) — Meaning of turnover taxes — Real property transfer tax)

21.3.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 69/15
            
         Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Monika Vollkommer v Finanzamt Hannover-Land I
   (Case C-156/08) (1)
   
   (Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 33(1) - Meaning of ‘turnover taxes’ - Real property transfer tax)
   (2009/C 69/25)
   Language of the case: German
   Referring court
   Niedersächsisches Finanzgericht (Germany)
   Parties
   
      Applicant: Monika Vollkommer
   
      Defendant: Finanzamt Hannover-Land I
   Re:
   Reference for a preliminary ruling — Niedersächsisches Finanzgericht — Interpretation of Article 33(1) 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 (OJ 1977 L 145, p. 1) and of Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Account taken, for the purposes of determining the basis of assessment of real property transfer tax (‘Grunderwerbsteuer’), of future building work subject to turnover tax if the purchase includes both the supply of the building plot and the building work
   Operative part of the order
   Article 33 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, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as not precluding a Member State, on the transfer of a plot of land not yet built on, from including future building work in the taxable amount used for the assessment of taxes on transfers and transactions — such as the ‘Grunderwerbsteuer’ provided for under German law — and thereby making a transaction that is subject to value added tax under that directive subject also to those other taxes, provided that the latter cannot be characterised as turnover taxes.
   
      (1)  OJ C 183, 19.7.2008.