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Document 62012CN0366

Case C-366/12: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 1 August 2012 — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH

OJ C 366, 24.11.2012, p. 23–23 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

24.11.2012   

EN

Official Journal of the European Union

C 366/23

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 1 August 2012 — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH

(Case C-366/12)

2012/C 366/40

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Defendant and appellant: Finanzamt Dortmund-West

Claimant and respondent: Klinikum Dortmund gGmbH

Question referred

1.

Must a closely related activity be a service in accordance with Article 6(1) 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 Council Directive 77/388/EEC? (1)

2.

If question 1 is to be answered in the negative, is an activity closely related to hospital or medical care only if it was performed by the same taxable person as also provides the hospital or medical care?

3.

If question 2 is to be answered in the negative, is an activity closely related even if the care is exempt from tax not under Article 13A(1)(b) 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 but under subparagraph (c) of that provision?

(1)  OJ L 145, p. 1.

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