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European Union
Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (C-44/11)
Judgment
Considerations of the questions referred
The first question
41

Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (C-44/11)

Judgment of 19 Jul 2012law://eu/cjeu/2011/c-44-11/para_41@2026-11-10

41However, it is apparent from paragraph 27 of this judgment that it is not possible to regard the elements of which that service consists as constituting a principal service on the one hand and an ancillary service on the other. Those elements must be placed on the same footing.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-44/11 · ECLI:EU:C:2012:484
Decided: 19 Jul 2012
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Germany)
Applicant: Finanzamt Frankfurt am Main V-Höchst
Defendant: Deutsche Bank AG
Rapporteur: A. Rosas
Advocate General: E. Sharpston
Bench: 5 judges
J.N. Cunha Rodrigues, U. Lõhmus, A. Rosas, A. Ó Caoimh, A. Arabadjiev
Language: German
Official: CURIA · EUR-Lex 62011CJ0044

Topics

Value added tax

History · 1 version

19 Jul 2012Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 18: Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira (C-581/19); Generali Seguros SA v Autoridade Tributária e Aduaneira (C-42/22); Staatssecretaris van Financiën v X (C-194/21); Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty's Revenue and Customs (C-231/19); European Commission v Hellenic Republic (C-91/18); Proceedings brought by H. W (C-214/18); European Commission v Federal Republic of Germany (C-380/16); État belge v Oxycure Belgium SA (C-573/15); Odvolací finanční ředitelství v Pavlína Baštová (C-432/15)2 provisions; Minister Finansów v Aspiro SA (C-40/15); Staatssecretaris van Financiën v Fiscale Eenheid X NV cs (C-595/13); Finanzamt Saarlouis v Heinz Malburg (C-204/13)2 provisions; Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12); ATP PensionService A/S v Skatteministeriet (C-464/12)2 provisions; GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth (C-275/11)2 provisions; Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (C-224/11)2 provisions; Finanzamt Steglitz v Ines Zimmermann (C-174/11)2 provisions
Cites 12: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Commissioners of Customs & Excise v CSC Financial Services Ltd (C-235/00); Assurandør-Societetet et v Skatteministeriet (C-8/01); Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën (C-41/04); Finanzamt Burgdorf v Manfred Bog, CinemaxX Entertainment GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst, Lothar Lohmeyer v Finanzamt Minden and Fleischerei Nier GmbH & Co. KG v Finanzamt Detmold (C-497/09, C-499/09, C-501/09, C-502/09); Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (C-242/08); Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise (C-169/04); Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Jürgen Dudda v Finanzgericht Bergisch Gladbach (C-327/94); DTZ Zadelhoff vof v Staatssecretaris van Financiën (C-259/11); Commissioners of Customs & Excise v Primback Ltd (C-34/99)