22.12.2012

Official Journal of the European Union

C 399/12

(Case C-454/12)

2012/C 399/21

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Pro Med Logistik GmbH

Defendant: Finanzamt Dresden-Süd

Questions referred

1.Having regard to the principle of neutrality, do the third subparagraph of Article 12(3)(a) in conjunction with Annex H, Category 5, of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes and Article 98(1) in conjunction with Annex III, Category 5, of Council Directive 2006/112/EC of 28 November 2006 (2) on the common system of value added tax (OJ L 347, p. 1) preclude national rules which provide for a reduced rate of turnover tax for local passenger transport by taxi, whereas local passenger transport by minicab is subject to the standard rate of tax?

2.For the answer to the first question, is it relevant whether operators of hackney cabs and taxis and operators of minicabs perform journeys on the basis of special agreements with major customers under almost identical conditions?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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.

(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; OJ L 347, p. 1.