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Taxonomy tags

•  VAT rate - Standard rate

•  VAT rate - Reduced rate - Services subject to reduced VAT rate

Info

• Referral date: 10-10-2012
• Joined with: C-454/12. Show original case reference: C-455/12
• Ruling date: 27-02-2014

References in this case

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EU tax law WEB Pongratz - C-455/12

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 October 2012 — Karin Oertel v Finanzamt Würzburg mit Außenstelle Ochsenfurt

(Case C-455/12)

2012/C 399/22

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Karin Oertel

Defendant: Finanzamt Würzburg mit Außenstelle Ochsenfurt

Question referred

Having regard to the principle of neutrality, does the third subparagraph of Article 12(3)(a) in conjunction with Annex H, Category 5, of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes preclude national rules which provide for a reduced rate of turnover tax for local passenger transport by taxi, whereas local passenger transport by minicab is subject to the standard rate of tax?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment; OJ 1977 L 145, p. 1.