- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-444/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 September 2010 — Finanzamt Lüdenscheid v Christel Schriever
ECLI:EU:UNKNOWN:62010CN0444
62010CN0444
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 317/19
(Case C-444/10)
()
2010/C 317/35
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Lüdenscheid
Defendant: Christel Schriever
Questions referred
1.Is there a ‘transfer’ of a totality of assets within the meaning of Article 5(8) of Sixth Council Directive 77/388/EEC (1) 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 in the case where a trader transfers ownership of the stock and shop installations of his retail outlet to a purchaser and merely leases the premises which he owns to the purchaser?
2.Is it relevant in that regard whether the premises were leased on the basis of a long-term lease contract for use or whether the lease contract is concluded for an indefinite period and may be terminated by either party at short notice?
(1) OJ 1977 L 145, p. 1.