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30.7.2011   

EN

Official Journal of the European Union

C 226/10

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 April 2011 — Finanzamt Steglitz v Ines Zimmermann

(Case C-174/11)

2011/C 226/17

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Finanzamt Steglitz

Respondent: Ines Zimmermann

Questions referred

1.

Does Article 13(A)(1)(g) and/or (2)(a) of the 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) permit the national legislature to make the exemption of out-patient care services for those who are sick or in need of care dependent on the fact that, in the case of such organisations, ‘the costs of the care have been borne in at least two thirds of cases wholly or mainly by the statutory social security or social welfare authorities in the previous calendar year’ (Paragraph 4(16)(e) of the Umsatzsteuergesetz 1993)?

2.

Is it relevant to the answer to this question, having regard to the principle of the neutrality of VAT, that the national legislature treats the same services as exempt under different conditions where they are carried out by officially recognised voluntary welfare associations, and corporations, associations of persons and funds serving purposes of voluntary welfare which are affiliated as members of a welfare association (Paragraph 4(18) of the Umsatzsteuergesetz 1993)?

(1)  OJ 1977 L 145, p. 1.