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Document 62011CN0275
Case C-275/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
Case C-275/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
Case C-275/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
OJ C 269, 10.9.2011, p. 24–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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10.9.2011 |
EN |
Official Journal of the European Union |
C 269/24 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
(Case C-275/11)
2011/C 269/45
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: GfBk Gesellschaft für Börsenkommunikation mbH
Defendant: Finanzamt Bayreuth
Questions referred
For the purpose of interpreting the term ‘management of special investment funds’ within the meaning of Article 13B(d)(6) of Directive 77/388/EEC, (1) is the service provided by the third-party manager of a special investment fund sufficiently specific and hence exempt from taxation only if
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(a) |
the manager performs a management function and not only an advisory function or if |
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(b) |
the service differs in nature from other services by reason of a characteristic feature that qualifies for tax exemption under this provision or if |
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(c) |
the manager operates on the basis of a delegation of functions under Article 5g of Directive 85/611/EEC, (2) as amended? |
(1) 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).
(2) Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) with a view to regulating management companies and simplified prospectuses (OJ 2002 L 41, p. 20).