CELEX: C2006/178/03
Language: en
Date: 2006-07-29 00:00:00
Title: Case C-430/04: Judgement of the Court (Second Chamber) of  8 June 2006  (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Sixth VAT Directive — Possibility of relying on the second subparagraph of Article 4(5) — Activities engaged in by a private taxable person in competition with a public authority — Body governed by public law — Treatment as a non-taxable person in respect of activities engaged in as a public authority)

29.7.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 178/2
            
         Judgement of the Court (Second Chamber) of 8 June 2006 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV
   (Case C-430/04) (1)
   
   (Sixth VAT Directive - Possibility of relying on the second subparagraph of Article 4(5) - Activities engaged in by a private taxable person in competition with a public authority - Body governed by public law - Treatment as a non-taxable person in respect of activities engaged in as a public authority)
   (2006/C 178/03)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Finanzamt Eisleben
   
      Defendant: Feuerbestattungsverein Halle eV
   
      Joined party: Lutherstadt Eisleben
   Re:
   Reference for a preliminary ruling from the Bundesfinanzhof — Interpretation of the second subparagraph of Article 4(5) 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) — Taxation of public bodies in respect of activities or transactions in which they engage as public authorities where their non-taxation would lead to significant distortions of competition — Possibility for a taxable private-law association to rely on that provision where it is operating a crematorium in competition with a municipality carrying on a similar activity that is exempt or taxed more advantageously
   Operative part of the judgement
   A private person who is in competition with a body governed by public law and alleges that that body is, in respect of the activities in which it engages as a public authority, treated as a non-taxable person for value added tax purposes or undertaxed is entitled to rely, before the national court, on the second subparagraph of Article 4(5) 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 in proceedings, such as the main proceedings, between a private person and the national tax authorities.
   
      (1)  OJ C 300, 4.12.2004.