Available languages

Taxonomy tags

Info

References in this case

References to this case

Share

Highlight in text

Go

20.11.2010   

EN

Official Journal of the European Union

C 317/19

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever

(Case C-444/10)

()

2010/C 317/35

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Finanzamt Lüdenscheid

Defendant: Christel Schriever

Questions referred

1.

Is there a ‘transfer’ of a totality of assets within the meaning of Article 5(8) 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 — Common system of value added tax: uniform basis of assessment in the case where a trader transfers ownership of the stock and shop installations of his retail outlet to a purchaser and merely leases the premises which he owns to the purchaser?

2.

Is it relevant in that regard whether the premises were leased on the basis of a long-term lease contract for use or whether the lease contract is concluded for an indefinite period and may be terminated by either party at short notice?

(1)  OJ 1977 L 145, p. 1.