Sentencia del Tribunal de Justicia (Sala Quinta), de 29 de abril de 2004, en el asunto C-137/02 (petición de decisión prejudicial planteada por el Bundesfinanzhof): Finanzamt Offenbach am Main-Land contra Faxworld Vorgründungsgesellschaft meter Hünninghausen und Wolfgang Klein GbR («Petición de decisión prejudicial — Interpretación de la Sexta Directiva sobre el IVA — Derecho a deducir el IVA soportado por una Vorgründungsgesellschaft (sociedad de Derecho civil cuyo objeto consiste en la preparación de los medios necesarios para la actividad de una sociedad anónima que se creará — Transmisión, a título oneroso, de la totalidad de dichos medios a la sociedad anónima una vez creada — Transmisión no sujeta al IVA a raíz del ejercicio de la opción (prevista en el artículo 5, apartado 8, de la Sexta Directiva sobre el IVA) por el Estado miembro afectado»)

• Jurisdiction: European Union
• Published date: 30 April 2004
• Celex Number: C2004/118/35

30.4.2004 EN Official Journal of the European Union C 118/20

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JUDGMENT OF THE COURT

(Fifth Chamber)

of 29 April 2004

in Case C-137/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR (1)

(Reference for a preliminary ruling - Interpretation of the Sixth VAT Directive - Right of a Vorgründungsgesellschaft (civil-law partnership the object of which is to prepare the means necessary for the activities of a capital company yet to be formed) to deduct input VAT - Transfer for consideration of the totality of those means upon formation of the capital company - Transfer not subject to VAT in consequence of the exercise by the Member State concerned of the option provided for in Article 5(8) of the Sixth VAT Directive)

(2004/C 118/35)

Language of the case: German

In Case C-137/02: reference to the Court under Article 234 EC from the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Offenbach am Main-Land and Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR — on the interpretation of Article 17(2) 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 — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 95/7/EC of 10 April 1995 (OJ 1995 L 102, p. 18) — the Court (Fifth Chamber), composed of: P. Jann, acting for the President of the Fifth Chamber, A. Rosas and S. von Bahr (Rapporteur), Judges; F.G. Jacobs, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 29 April 2004, in which it has ruled:

A partnership established for the sole purpose of founding a capital company is entitled to deduct the input tax paid on supplies of goods and services where its only output transaction in the performance of its object was to effect by formal act the...