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Document 62023CN0184
Case C-184/23, Finanzamt T II: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S
Case C-184/23, Finanzamt T II: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S
Case C-184/23, Finanzamt T II: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S
OJ C 235, 3.7.2023, p. 10–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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3.7.2023 |
EN |
Official Journal of the European Union |
C 235/10 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S
(Case C-184/23, Finanzamt T II)
(2023/C 235/15)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Defendant and appellant on a point of law: Finanzamt T
Applicant and respondent on a point of law: S
Questions referred
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1. |
Does the bringing together of several persons into a single taxable person, as provided for in the second subparagraph of Article 4(4) of Directive 77/388/EEC, (1) have the effect of removing supplies of goods or services made for consideration between those persons from the scope of value added tax as defined in Article 2(1) of that directive? |
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2. |
Do supplies of goods or services made for consideration between those persons fall within the scope of value added tax in any event in the case where the recipient of the supply of goods or services is not (or is only partly) entitled to deduct input tax, as there is otherwise a risk of tax losses? |
(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).