14.5.2011 |
EN |
Official Journal of the European Union |
C 145/6 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 January 2011 — Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG
(Case C-44/11)
2011/C 145/06
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Frankfurt am Main V-Höchst
Defendant: Deutsche Bank
Questions referred
1. |
Is the management of securities-based assets (portfolio management), where a taxable person determines for remuneration the purchase and sale of securities and implements that determination by buying and selling the securities, exempt from tax
|
2. |
For the purposes of defining principal and ancillary services, what significance is to be attached to the criterion that the ancillary service does not constitute for customers an aim in itself, but a means of better enjoying the principal service supplied, in the context of separate invoicing for the ancillary service and the fact that the ancillary service can be provided by third parties? |
3. |
Does Article 56(1)(e) of Directive 2006/112/EC cover only the services referred to in Article 135(1)(a) to (g) of Directive 2006/112/EC or also the management of securities-based assets (portfolio management), even if that transaction is not subject to the latter provision? |
(1) OJ L 347, p. 1.