This document is an excerpt from the EUR-Lex website
Document 62010CN0444
Case C-444/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
Case C-444/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
Case C-444/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
IO C 317, 20.11.2010, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
20.11.2010 |
EN |
Official Journal of the European Union |
C 317/19 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
(Case C-444/10)
()
2010/C 317/35
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Lüdenscheid
Defendant: Christel Schriever
Questions referred
|
1. |
Is there a ‘transfer’ of a totality of assets within the meaning of Article 5(8) of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment in the case where a trader transfers ownership of the stock and shop installations of his retail outlet to a purchaser and merely leases the premises which he owns to the purchaser? |
|
2. |
Is it relevant in that regard whether the premises were leased on the basis of a long-term lease contract for use or whether the lease contract is concluded for an indefinite period and may be terminated by either party at short notice? |