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- Referral date: 25-08-2010
- Show case reference
- Ruling date: 06-10-2011
- AG: Mazák
References in this case
References to this case
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20.11.2010 |
EN |
Official Journal of the European Union |
C 317/16 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 August 2010 — Finanzamt Deggendorf v Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab
(Case C-421/10)
()
2010/C 317/29
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Appellant: Finanzamt Deggendorf
Respondent: Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab
Question referred
Is a taxable person to be regarded as ‘a taxable person established abroad’ within the meaning of Article 21(1)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (1) simply because the place where he has established his business is abroad, or is it an additional requirement that his personal residence also be abroad?
(1) OJ 1977 L 145, p. 1