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20.10.2007 |
EN |
Official Journal of the European Union |
C 247/3 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 July 2007 — Hein Persche v Finanzamt Lüdenscheid
(Case C-318/07)
(2007/C 247/04)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Claimant: Hein Persche
Defendant: Finanzamt Lüdenscheid
Questions referred
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1. |
Do donations of everyday goods by a national of a Member State to bodies which have their seat in a different Member State and, under the law of that Member State, are recognised as charitable, fall within the scope of application of free movement of capital (Article 56 EC)? |
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2. |
If question 1 is answered in the affirmative: Having regard to the obligation of tax authorities to verify statements made by taxable persons and to the principle of proportionality (Article 5(3) EC), is it incompatible with free movement of capital (Article 56 EC) for the law of a Member State to confer a tax benefit on donations to charitable bodies only if the latter are resident in that Member State? |
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3. |
If question 2 is answered in the affirmative: Does Directive 77/799/EEC impose an obligation on the tax authorities of Member States to obtain assistance from the administrative authorities of another Member State in order to verify facts which have occurred in that other Member State, or can the procedural rules of a taxable person's home Member State require him to bear the burden of proof (objective burden of proof) in relation to facts which have occurred abroad? |