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Case C-204/13: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 April 2013 — Finanzamt Saarlouis v Heinz Malburg
ECLI:EU:UNKNOWN:62013CN0204
62013CN0204
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22.6.2013
EN
Official Journal of the European Union
C 178/6
(Case C-204/13)
2013/C 178/11
Language of the case: German
Referring court
Parties to the main proceedings
Defendant and appellant on a point of law: Finanzamt Saarlouis
Applicant and respondent in the appeal on a point of law: Heinz Malburg
Question referred
Having regard to the principle of tax neutrality, must Article 4(1) and (2) and Article 17(2)(a) 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 (1) be interpreted as meaning that a partner in a partnership of tax advisors who acquires from the partnership a portion of its client base for the sole purpose of providing directly thereafter to a newly founded partnership of tax advisors, in which he is the principal partner, a licence to use such client base for commercial purposes and free of charge may be entitled to deduct the input tax arising from the acquisition of the client base?
(1) 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).