- 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-275/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 June 2011 — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
ECLI:EU:UNKNOWN:62011CN0275
62011CN0275
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
10.9.2011
Official Journal of the European Union
C 269/24
(Case C-275/11)
2011/C 269/45
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: GfBk Gesellschaft für Börsenkommunikation mbH
Defendant: Finanzamt Bayreuth
Questions referred
For the purpose of interpreting the term ‘management of special investment funds’ within the meaning of Article 13B(d)(6) of Directive 77/388/EEC, is the service provided by the third-party manager of a special investment fund sufficiently specific and hence exempt from taxation only if
(a)the manager performs a management function and not only an advisory function or if
(b)the service differs in nature from other services by reason of a characteristic feature that qualifies for tax exemption under this provision or if
(c)the manager operates on the basis of a delegation of functions under Article 5g of Directive 85/611/EEC, as amended?
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).
Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) with a view to regulating management companies and simplified prospectuses (OJ 2002 L 41, p. 20).