Asunto C-455/05: Petición de decisión prejudicial planteada mediante resolución del Finanzgericht Hamburg, de 1 de diciembre de 2005 , en el asunto entre Velvet & Steel Immobilien und Handels GmbH y Finanzamt Hamburg-Eimsbüttel

• Jurisdiction: European Union
• Published date: 17 March 2006
• Celex Number: C2006/060/41

11.3.2006 EN Official Journal of the European Union C 60/21

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Reference for a preliminary ruling from the Finanzgericht Hamburg by order of that court of 1 December 2005 in Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel

(Case C-455/05)

(2006/C 60/41)

Language of the case: German

Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Hamburg of 1 December 2005, received at the Court Registry on 23 December 2005, for a preliminary ruling in the proceedings between Velvet & Steel Immobilien und Handels GmbH and Finanzamt Hamburg-Eimsbüttel on the following question:

Is Article 13B(d)(2) 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 to be interpreted, with respect to the concept of ‘Übernahme von Verbindlichkeiten’ (assumption of obligations), as meaning that only pecuniary obligations are to be subsumed under that concept or does that provision also include the assumption of other obligations, for example, service obligations?

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(1) OJ 1977 L 145, p. 1.

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