Reference for a preliminary ruling from the Verwaltungsgerichtshof by judgment of that court of 31 March 2005 in Heger Rudi GmbH v Finanzamt Graz-Stadt

(Case C-166/05)

(2005/C 143/43)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by judgment of the Verwaltungsgerichtshof (Higher Administrative Court) (Austria) of 31 March 2005, received at the Court Registry on 13 April 2005, for a preliminary ruling in the proceedings between Heger Rudi GmbH and Finanzamt Graz-Stadt on the following question:

Does the grant of the right to fish by means of a transfer of fishing permits for valuable consideration constitute a ‘supply of services connected with immovable property’ within the meaning of Article 9(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment?