CELEX: C2006/060/35
Language: en
Date: 2006-03-11 00:00:00
Title: Case C-442/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of  3 November 2005  in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien

11.3.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 60/18
            
         Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 3 November 2005 in Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
   (Case C-442/05)
   (2006/C 60/35)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) of 3 November 2005, received at the Court Registry on 14 December 2005, for a preliminary ruling in the proceedings between Finanzamt Oschatz and Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien on the following question:
   Does connection of the water distribution network to a property owner's installation (the so-called ‘household connection’) by a water supply undertaking for a separately calculated fee come under the heading of ‘the supply of water’ within the meaning 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 (Annex D (2) and Annex H Category 2)?
   
      (1)  OJ L 145, p. 1.