Finanzamt München III contra Gerhard Mohsche.

• Jurisdiction: European Union
• Court: Court of Justice (European Union)
• Writing for the Court: Murray
• ECLI: ECLI:EU:C:1993:203
• Docket Number: C-193/91
• Date: 25 May 1993
• Procedure Type: Reference for a preliminary ruling

Judgment of the Court (Sixth Chamber) of 25 May 1993. - Finanzamt München III v Gerhard Mohsche. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - VAT - Taxation of private use of a business car. - Case C-193/91.

European Court reports 1993 Page I-02615

Summary Parties Grounds Decision on costs Operative part

Keywords

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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable transactions ° Private use of business goods purchased subject to deduction of input tax ° Taxation of services not subject to deduction of input tax for the maintenance and use of the goods ° Not permissible ° Possibility for individuals to rely on the relevant provision

(Council Directive 77/388, Art. 6(2)(a))

Summary

Article 6(2)(a) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as precluding taxation of the private use of goods forming part of the assets of a business upon whose acquisition the taxable person was able to deduct the value added tax in so far as such use includes services which the taxable person received without deduction of input tax from third parties for the maintenance or use of the goods.

In so far as it precludes such taxation, the abovementioned provision may be relied upon by a taxable person before the competent national courts.

Parties

In Case C-193/91,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

Finanzamt Muenchen III

and

Gerhard Mohsche

on the interpretation of Article 6(2) of Directive 77/388/EEC, Sixth Council Directive 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),

THE COURT (Sixth Chamber),

composed of: C.N. Kakouris, President of the Chamber, J.L. Murray, G.F. Mancini, F.A. Schockweiler and D.A.O. Edward, Judges,

Advocate General: F.G. Jacobs,

Registrar: Lynn Hewlett, Administrator,

after considering the written observations submitted on behalf of:

° the Government of the Federal Republic of Germany, by Ernst Roeder, Ministerialrat at the Federal Ministry of Economic Affairs, and Claus-Dieter Quassowski, Regierungsdirektor at the said Ministry, acting as Agents,

° the Commission of the European Communities, by Henri Étienne, Principal Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of the parties at the hearing on 8 October 1992,

after hearing the Opinion of the Advocate General at the sitting on 10 November 1992,

gives the following

Judgment

Grounds

1 By order of 18 April 1991, received at the Court on 29 July 1991, the...