26.11.2018 |
EN |
Official Journal of the European Union |
C 427/15 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 September 2018 — C GmbH & Co. KG v Z Tax Office
(Case C-573/18)
(2018/C 427/22)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant and Appellant in the appeal on a point of law: C GmbH & Co. KG
Defendant and Respondent in the appeal on a point of law: Z Tax Office
Questions referred
1. |
Under circumstances such as those of the main proceedings, in which a producer organisation within the meaning of Article 11(1) and Article 15 of Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organization of the market in fruit and vegetables (Regulation No 2200/96) (1) supplies goods to the producers that are its members and receives for this from the producers a payment which does not cover the purchase price,
|
2. |
If, on the basis of the answer to question 1, only the payments made by the producers, but not the supply obligation and the financial assistance, are to be taken as the taxable amount: under the circumstances specified in question 1, does Article 11(A)(1)(a) of Directive 77/388/EEC preclude a national special measure based on Article 27(1) of Directive 77/388/EEC such as Paragraph 10(5)(1) of the Umsatzsteuergesetz (Law on turnover tax; ‘the UStG’), according to which the taxable amount of the supplies to the producers is the purchase price for the capital goods paid by the producer organisation to the upstream suppliers because the producers are related parties? |
3. |
If question 2 is answered in the negative: is this also the case if the producers have a full right of deduction because the capital goods are subject to adjustments of deductions (Article 20 of Directive 77/388/EEC)? |