Available languages

Taxonomy tags

Info

References in this case

References to this case

Share

Highlight in text

Go

13.3.2010   

EN

Official Journal of the European Union

C 63/21

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Finanzamt Burgdorf v Manfred Bog

(Case C-497/09)

2010/C 63/34

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Finanzamt Burgdorf

Defendant: Manfred Bog

Questions referred

1.

Does the sale of dishes or meals prepared for immediate consumption constitute a supply of goods within the meaning of Article 5 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?

2.

Does the answer to Question 1 depend on whether additional service elements are supplied (the provision of facilities for consumption)?

3.

In the event that Question 1 is answered in the affirmative: is the term ‘foodstuffs for human consumption’ in Category 1 of Annex H to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as covering only ‘take away’ foodstuffs as typically sold in the grocery business, or does it also cover dishes and meals which have been prepared by boiling, grilling, roasting, baking or other means for immediate consumption?

(1)  OJ 1977 L 145, p. 1.