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Document 62015CN0340

Case C-340/15: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 7 July 2015 — Christine Nigl and Others

IO C 328, 5.10.2015, p. 3–4 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

5.10.2015   

EN

Official Journal of the European Union

C 328/3

Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 7 July 2015 — Christine Nigl and Others

(Case C-340/15)

(2015/C 328/03)

Language of the case: German

Referring court

Bundesfinanzgericht

Parties to the main proceedings

Appellants: Christine Nigl, Gisela Nigl sen., Gisela Nigl jun., Josef Nigl jun., Martin Nigl

Authority concerned: Finanzamt Waldviertel

Questions referred  (1)  (2)

1.

Do three associations of persons constitute three independent traders (taxable persons) where those associations consist of different members of one family, conduct themselves outwardly as such independently in relation to their suppliers and to public authorities, possess their own production facilities, with the exception of two business assets, but market under a common trade mark the greater part of their products through a limited company whose shares are held by the members of the associations of persons and other members of the family?

2.

If the three associations of persons are not to be regarded as three independent traders (taxable persons), is any of the following to be regarded as an independent trader (taxable person):

a)

the marketing company, or

b)

an association of persons consisting of the members of the three associations of persons, which does not conduct itself as such on the market in relation either to suppliers or to customers, or

c)

an association of persons consisting of the three associations of persons and the limited company, which does not conduct itself as such on the market in relation either to suppliers or to customers?

3.

If the three associations of persons are not to be regarded as three independent traders (taxable persons), is the refusal of the status of a trader (taxable person)

a)

retrospective,

b)

only for the future,

c)

not permissible at all

if the associations of persons were at first, after investigations by the tax authorities, recognised by the Tax Office as independent traders (taxable persons)?

4.

If the three associations of persons are to be regarded as three independent traders (taxable persons), are they, as wine growers and therefore farmers, flat-rate farmers if each of those associations of persons which cooperate in practice is in itself covered by the flat-rate scheme for farmers, but the limited company, an association of persons formed of the members of the three associations of persons or an association of persons formed of the limited company and the members of the three associations of persons is, under national law, not covered by the flat-rate scheme on account of the size of the business or its legal form?

5.

If the flat-rate scheme for farmers is in principle excluded for the three associations of persons, is that exclusion:

a)

retrospective,

b)

only for the future, or

c)

not effective at all?

(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).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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