8.3.2014 |
EN |
Official Journal of the European Union |
C 71/3 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 November 2013 — ‘go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
(Case C-594/13)
2014/C 71/06
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant:‘go fair’Zeitarbeit OHG
Defendant: Finanzamt Hamburg-Altona
Questions referred
1. |
On the interpretation of Article 132(1)(g) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax:
|
2. |
On the interpretation of Article 134(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax: Is the supply of State-examined care workers, as a transaction closely linked to welfare and social security work, essential to the provision of care services to the host establishment (user undertaking), if the host establishment cannot operate without staff? |
(1) OJ 2006 L 347, p. 1.