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European Union
Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (C-246/04)
Judgment
The questions
The first question
30

Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (C-246/04)

Judgment of 12 Jan 2006law://eu/cjeu/2004/c-246-04/para_30@2026-11-12

30Thus, in exercising their discretion with regard to the right of option, the Member States may also exclude certain transactions or certain categories of taxable persons from the scope of application of that right.

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-246/04 · ECLI:EU:C:2006:22
Decided: 12 Jan 2006
Procedure: Preliminary reference · referred by the Verwaltungsgerichtshof (Austria)
Applicant: Turn- und Sportunion Waldburg
Defendant: Finanzlandesdirektion für Oberösterreich
Rapporteur: U. Lõhmus
Advocate General: M. Poiares Maduro
Bench: 5 judges
A. Rosas, J.-P. Puissochet, S. von Bahr, U. Lõhmus, A. Ó Caoimh
Language: German
Official: CURIA · EUR-Lex 62004CJ0246

Topics

Value added tax

History · 1 version

12 Jan 2006Reading

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 10: UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-56/21)2 provisions; Marle Participations SARL v Ministre de l'Économie et des Finances (C-320/17); Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (C-672/16); Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide (C-58/09)2 provisions; Skatteverket v AB SKF (C-29/08); Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs (C-253/07); JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs (C-363/05)2 provisions; Jean Auroux and Others v Commune de Roanne (C-220/05)2 provisions; H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)2 provisions
Cites 25: Ursula Becker v Finanzamt Münster-Innenstadt (8/81); Valentina Neri v European School of Economics (ESE Insight World Education System Ltd) (C-153/02); Commission of the European Communities v Federal Republic of Germany (C-109/02); Freistaat Bayern v Eurim-Pharm GmbH (C-347/89); Leonce Cayrol v Giovanni Rivoira & Figli (52/77); Miguel Amengual Far v Juan Amengual Far (C-12/98); Belgocodex SA v Belgian State (C-381/97); Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise (C-216/97); 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; Josef Corsten (C-58/98); Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State) (C-150/99); Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise (C-349/96); Gemeente Leusden and Holin Groep BV cs v Staatssecretaris van Financiën (C-487/01, C-7/02); Kennemer Golf & Country Club v Staatssecretaris van Financiën (C-174/00); Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise (C-498/03); Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl (C-269/03); Finanzamt Gladbeck v Edith Linneweber and Finanzamt Herne-West v Savvas Akritidis (C-453/02, C-462/02); Wellcome Trust Ltd v Commissioners of Customs and Excise (C-155/94); Karlheinz Fischer v Finanzamt Donaueschingen (C-283/95); Wolfgang Seeling v Finanzamt Starnberg (C-269/00); Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99); Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines (C-267/99); Georgios Orfanopoulos and Others and Raffaele Oliveri v Land Baden-Württemberg (C-482/01, C-493/01); First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes; Commission of the European Communities v Kingdom of Spain (C-124/96)