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- Referral date: 13-06-2018
- Show case reference
- Ruling date: 29-07-2019
- AG: Pitruzzella
References in this case
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17.9.2018 |
EN |
Official Journal of the European Union |
C 328/27 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2018 — Finanzamt A v B
(Case C-388/18)
(2018/C 328/35)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Appellant on a point of law: Finanzamt A
Respondent in the appeal on a point of law: B
Question referred
In cases involving the margin scheme provided for in Article 311 et seq. of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) must the provision contained in point 1 of the first sentence of Article 288 of Directive 2006/112/EC be interpreted as meaning that, for the purposes of assessing the turnover relevant under that provision, where this arises from a supply of goods as referred to in Article 314 of Directive 2006/112/EC, in accordance with Article 315 of Directive 2006/112/EC, account is to be taken of the difference between the selling price charged and the purchase price (profit margin)?
(1) OJ 2006 L 347, p. 1.