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Case C-453/15: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 August 2015 — Criminal proceedings against A, B

ECLI:EU:UNKNOWN:62015CN0453

62015CN0453

August 24, 2015
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EN

Official Journal of the European Union

C 363/24

(Case C-453/15)

(2015/C 363/30)

Language of the case: German

Referring court

Parties to the main proceedings

Question referred

Is Article 56(1)(a) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that an allowance under Article 3(a) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (2) which confers a right to emit one tonne of carbon dioxide equivalent during a specified period is a ‘similar right’ within the meaning of that provision?

(1) OJ 2006 L 347. p. 1

(2) OJ 2003 L 275, p. 32

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