Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 November 2021 — A v Finanzamt X

(Case C-713/21)

(2022/C 119/25)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: A

Defendant: Finanzamt X

Questions referred

In relation to the meaning of Article 2(1)(c) of Directive 2006/112/EC, (1) as interpreted in the judgment of the Court of Justice of the European Union of 10 November 2016, Baštová: (2)

Does the owner of a competition horse training stable provide the horse owner with a single supply, consisting in the stabling and training of horses and the participation of horses in competitions, for consideration even where the horse owner remunerates that supply by assigning half of the claim to prize money to which he or she is entitled in the event of successful participation in a competition?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

(2)  C 432/15 (EU:C:2016:855).