CELEX: 62008CN0450
Language: en
Date: 2008-10-15 00:00:00
Title: Case C-450/08: Reference for a preliminary ruling from the Landgericht Tübingen (Germany) lodged on 15 October 2008 — FGK Gesellschaft für Antriebsmechanik mbH v Notar Gerhard Schwenkel

21.3.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 69/16
            
         Reference for a preliminary ruling from the Landgericht Tübingen (Germany) lodged on 15 October 2008 — FGK Gesellschaft für Antriebsmechanik mbH v Notar Gerhard Schwenkel
   (Case C-450/08)
   (2009/C 69/28)
   Language of the case: German
   Referring court
   Landgericht Tübingen
   Parties to the main proceedings
   
      Applicant: FGK Gesellschaft für Antriebsmechanik mbH
   
      Defendant: Notar Gerhard Schwenkel
   
      Party Involved: President of the Landgericht Tübingen
   Question referred
   
               1.
            
            
               Is Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (1)(as amended by Council Directive 85/303/EEC of 10 June 1985) to be interpreted as meaning that the charges of a notary employed as a civil servant for the drawing up of a notarially attested act recording a transaction covered by that directive constitute taxes for the purposes of that directive where, under the relevant national legislation, even notaries who are civil servants may be authorised to practise and are themselves owed the charges arising from that act and the State, on the basis of a general waiver, does not receive any portion of the charges for the authentication of transactions covered by the Directive?
            
         
      (1)  OJ L 249, p. 25.