CELEX: 62017CN0264
Language: en
Date: 2017-05-17 00:00:00
Title: Case C-264/17: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 17 May 2017 — Harry Mensing v Finanzamt Hamm

28.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/17
            
         Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 17 May 2017 — Harry Mensing v Finanzamt Hamm
   (Case C-264/17)
   (2017/C 283/24)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Münster
   
      Parties to the main proceedings
   
   
      Applicant: Harry Mensing
   
      Defendant: Finanzamt Hamm
   
      Questions referred
   
   
               1.
            
            
               Is Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that taxable dealers may apply the margin scheme also to the supply of works of art supplied to the taxable dealer within the Community by their creators or their successors in title where such creators or successors in title are not persons referred to in Article 314 of Directive 2006/112?
            
         
               2.
            
            
               If the answer to Question 1 is in the affirmative: does Article 322(b) of Directive 2006/112 require that the dealer be denied the right to deduct input tax paid on the intra-Community acquisition of works of art, even if there is no equivalent provision under national law?
            
         
      (1)  OJ 2006 L 347, p. 1.