Official Journal of the European Union

C 138/5

(Case C-104/12)

(2012/C 138/08)

Language of the case: German

Referring court

Parties to the main proceedings

Appellant on a point of law: Finanzamt Köln-Nord

Respondent to the appeal on a point of law: Wolfram Becker

Questions referred

1.Is the direct and immediate link, which is regarded by the case-law of the Court of Justice of the European Union as being determinant for interpreting the term ‘for the purposes of his taxable transactions’ within the meaning of Article 17(2)(a) of Directive 77/388/EEC, to be determined:

—according to the objective content of the supply acquired by the taxable person (in the present case: the activity of a criminal defence lawyer with a view to preventing the conviction of a natural person); or

—according to the fact which gave rise to the supply acquired (in the present case: the economic activity of the taxable person during which a criminal act was purportedly committed by a natural person)?

2.If the fact which gave rise to the supply is determinant: Is a taxable person who commissions a supply together with an employee entitled to deduct input tax in full or only in part under Article 17(2)(a) of Directive 77/388/EEC and, where a supply is acquired by several recipients, what requirements exist as to the issuing of the invoice pursuant to the fifth indent of Article 22(3)(b) of Directive 77/388/EEC?

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).