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Case C-511/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 October 2010 — Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG
ECLI:EU:UNKNOWN:62010CN0511
62010CN0511
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Valentina R., lawyer
29.1.2011
Official Journal of the European Union
C 30/16
(Case C-511/10)
()
2011/C 30/25
Language of the case: German
Referring court
Parties to the main proceedings
Appellant: Finanzamt Hildesheim
Respondent: BLC Baumarkt GmbH & Co. KG
Question referred
Is the third subparagraph of Article 17(5) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as authorising the Member States to prescribe primarily an apportionment criterion other than the transaction formula for apportioning the input tax on the construction of a mixed-use building?
Sixth Council Directive 77/388/EEC 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 (OJ 1977 L 145, p. 1).
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