16.5.2009 |
EN |
Official Journal of the European Union |
C 113/19 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 11 February 2009 — Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide
(Case C-58/09)
2009/C 113/39
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Claimant: Leo-Libera GmbH
Defendant: Finanzamt Buchholz in der Nordheide
Question referred
Is Article 135(1)(i) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that Member States are permitted to have a rule under which only specified forms of (race) betting and lotteries are exempt from tax, and all ‘other forms of gambling’ are excluded from the tax exemption?
(1) OJ 2006 L 347, p. 1.