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European Union
Finanzamt Uelzen v Dieter Armbrecht (C-291/92)
Judgment
The first question
16

Finanzamt Uelzen v Dieter Armbrecht (C-291/92)

Judgment of 4 Oct 1995law://eu/cjeu/1992/c-291-92/para_16@2026-11-12

16It is clear from the wording of Article 2(1) of the Directive that a taxable person must act ‘as such’for a transaction to be subject to VAT.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Full Court
Case: C-291/92 · ECLI:EU:C:1995:304
Decided: 4 Oct 1995
Procedure: Preliminary reference
Applicant: Finanzamt Uelzen
Defendant: Dieter Armbrecht
Rapporteur: Murray
Advocate General: F. G. Jacobs
Bench: 5 judges
F. A. Schockweiler, P. J. G. Kapteyn, C. Gulmann, P. Jann (Presidents of Chambers), G. F. Mancini
Language: German
Official: CURIA · EUR-Lex 61992CJ0291

Topics

Value added tax

History · 1 version

4 Oct 1995Reading

Connections

Interprets 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
Cited by 14: Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)2 provisions; Dyrektor Krajowej Informacji Skarbowej v J.S (C-182/23); Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira (C-605/20)2 provisions; Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17); Petar Kezić s.p. Trgovina Prizma v Republika Slovenija (C-331/14)2 provisions; État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11) (C-210/11, C-211/11)2 provisions; Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-153/11)2 provisions; Belgian State v Nathalie De Fruytier (C-237/09)2 provisions; Aktiebolaget NN v Skatteverket (C-111/05)2 provisions; Uudenkaupungin kaupunki (C-184/04)2 provisions; Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v Commissioners of Customs & Excise (C-354/03, C-355/03, C-484/03)2 provisions; Centralan Property Ltd v Commissioners of Customs & Excise (C-63/04)2 provisions; P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën (C-434/03)2 provisions; Finanzamt Bergisch Gladbach v HE (C-25/03)
Cites 4: Finanzamt Uelzen v Dieter Armbrecht (C-291/92); Hansgeorg Lennartz v Finanzamt München III (C-97/90); 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; Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88)