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Case C-460/24, Schoger: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 28 June 2024 – ***X*** v Finanzamt für Großbetriebe
ECLI:EU:UNKNOWN:62024CN0460
62024CN0460
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Official Journal of the European Union
EN
C series
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C/2024/5498
23.9.2024
(Case C-460/24, Schoger)
(C/2024/5498)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: ***X***
Defendant: Finanzamt für Großbetriebe
Question referred
The Court of Justice of the European Union is asked, pursuant to Article 267 TFEU, for a preliminary ruling on the question whether the following exemption from value added tax (VAT) constitutes State aid within the meaning of Article 107(1) TFEU:
Tax exemption applies to other services rendered between undertakings which primarily carry out banking, insurance or pension fund transactions, provided that those services are used directly to conduct the aforementioned exempt transactions, and for the provision of personnel by those undertakings to the groupings referred to in the first sentence above.
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The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
ELI: http://data.europa.eu/eli/C/2024/5498/oj
ISSN 1977-091X (electronic edition)
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* Language of the case: German.