Asunto C-146/05: Petición de decisión prejudicial planteada mediante resolución del Bundesfinanzhof, de 10 de febrero de 2005, en el asunto entre Albert Collée en su condición de sucesor universal de Collée KG y Finanzamt Limburg a.d. Lahn
Section | Resolution |
Petición de decisión prejudicial planteada mediante resolución del Bundesfinanzhof, de 10 de febrero de 2005, en el asunto entre Albert Collée en su condición de sucesor universal de Collée KG y Finanzamt Limburg a.d. Lahn (Asunto C-146/05) (2005/C 143/36) (Lengua de procedimiento: alemán) Al Tribunal de Justicia de las Comunidades Europeas le ha sido sometida una petición de decisión prejudicial mediante resolución del Bundesfinanzhof dictada el 10 de febrero de 2005, en el asunto entre Albert Collée en su condición de sucesor universal de Collée KG y Finanzamt Limburg a.d. Lahn, y recibida en la Secretaría del Tribunal de Justicia el 1 de abril 2005.
El Bundesfinanzhof solicita al Tribunal de Justicia que se pronuncie sobre las siguientes cuestiones:
1) ¿Puede la Administración Tributaria denegar la exención fiscal de una entrega intracomunitaria que no ofrece lugar a dudas por la única razón de que el sujeto pasivo no ha practicado en tiempo oportuno la prueba contable exigida a tal fin? 2) ¿Reviste alguna relevancia para la respuesta de la cuestión el hecho de que el sujeto pasivo haya ocultado conscientemente en un primer momento la existencia de una entrega intracomunitaria? Recurso interpuesto el 1 de abril de 2005 contra el Reino de los Países Bajos por la Comisión de las Comunidades Europeas (Asunto C-147/05) (2005/C 143/37) (Lengua de procedimiento: neerlandés) En el Tribunal de Justicia de las Comunidades Europeas se ha presentado el 1 de abril de 2005 un recurso contra el Reino de los Países Bajos formulado por la Comisión de las Comunidades Europeas, representada por Michel van Beek y Sara Pardo Quintillan, en calidad de agentes, que designa domicilio en Luxemburgo.
La parte demandante solicita al Tribunal de Justicia que:
1) Declare que Reino de los Países Bajos ha incumplido las obligaciones que le incumben en virtud de la Directiva 2000/60/CE del Parlamento Europeo y del Consejo, de 23 de octubre de 2000, por la que se...
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