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SVInfo
- Referral date: 15-11-2018
- Show case reference
- Ruling date: 19-12-2019
References in this case
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4.3.2019 |
EN |
Official Journal of the European Union |
C 82/9 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 November 2018 — Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven
(Case C-715/18)
(2019/C 82/08)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Segler-Vereinigung Cuxhaven e.V.
Defendant: Finanzamt Cuxhaven
Question referred
Does the tax rate reduction for the letting of places on camping or caravan sites under Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘the VAT Directive’), in conjunction with Annex III, No 12, to that directive, also cover the letting of boat moorings?
(1) OJ 2006 L 347, p. 1.