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Taxonomy tags

•  Taxable amount - Suspense accounts

Info

• Referral date: 16-04-2008
• Show case reference
• Ruling date: 27-11-2008
• AG: Mazák

References in this case

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EU tax law WEB Vollkommer - C-156/08

Reference for a preliminary ruling from the Niedersächsischen Finanzgericht (Germany) lodged on 16 April 2008 — Monika Vollkommer v Finanzamt Hannover-Land I

(Case C-156/08)

(2008/C 183/18)

Language of the case: German

Referring court

Niedersächsischen Finanzgericht

Parties to the main proceedings

Applicant: Monika Vollkommer

Defendant: Finanzamt Hannover-Land I

Question referred

Is the imposition of German real property transfer tax on future building work as a result of its inclusion in the taxable amount for real property transfer tax on the purchase of a plot of land not yet built on (so-called single supply consisting of building work and purchase of land) contrary to the prohibition on multiple taxation in Article 401 of the Directive on the common system of value added tax (1) (formerly Article 33(1) of the Sixth Directive) (2) where the building work subject to real property transfer tax is also subject to German turnover tax as an independent supply?

(1)  OJ L 347, p. 1.

(2)  OJ L 145, p. 1.