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European Union
Finanzamt Bergisch Gladbach v HE (C-25/03)
Judgment
The first question
41

Finanzamt Bergisch Gladbach v HE (C-25/03)

Judgment of 21 Apr 2005law://eu/cjeu/2003/c-25-03/para_41@2026-11-11

41On the basis of the criteria set out in Article 4 of the directive, which are the sole point of reference for assessing a person's status as a taxable person (see Van Tiem, paragraph 25, and BBL, paragraph 36), a person such as HE must be regarded as a taxable person.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-25/03 · ECLI:EU:C:2005:241
Decided: 21 Apr 2005
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Germany)
Applicant: Finanzamt Bergisch Gladbach
Defendant: HE
Rapporteur: R. Schintgen
Advocate General: A. Tizzano
Bench: 5 judges
C.W.A. Timmermans, R. Silva de Lapuerta, R. Schintgen, G. Arestis, J. Klučka
Language: German
Official: CURIA · EUR-Lex 62003CJ0025

Topics

Value added tax

History · 1 version

21 Apr 2005Reading

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: E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-213/24); W.G. v Dyrektor Izby Skarbowej w L (C-697/20)2 provisions; European Commission v Grand Duchy of Luxembourg (C-274/15)3 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; Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09)2 provisions; Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09)2 provisions; Belgian State v Nathalie De Fruytier (C-237/09)2 provisions; Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG (C-102/08); Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz (C-460/07); Aktiebolaget NN v Skatteverket (C-111/05)2 provisions; Axel Kittel v Belgian State and Belgian State v Recolta Recycling SPRL (C-439/04, C-440/04)2 provisions; Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02)2 provisions; University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise (C-223/03)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)
Cites 15: Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH (C-305/01); Finanzamt Uelzen v Dieter Armbrecht (C-291/92); Laszlo Bakcsi v Finanzamt Fürstenfeldbruck (C-415/98); Auto Lease Holland BV v Bundesamt für Finanzen (C-185/01); Hansgeorg Lennartz v Finanzamt München III (C-97/90); Wolfgang Seeling v Finanzamt Starnberg (C-269/00); Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88); 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; Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers; Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen (C-454/98); Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State (123/87, 330/87); Banque Bruxelles Lambert SA (BBL) v Belgian State (C-8/03); W. M. van Tiem v Staatssecretaris van Financiën (C-186/89); Zita Modes Sàrl v Administration de l'enregistrement et des domaines (C-497/01)