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European Union
A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel (C-449/17)
Consideration of the questions referred
The second, third and fourth questions
31

A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel (C-449/17)

Judgment of 14 Mar 2019law://eu/cjeu/2017/c-449-17/para_31@2026-11-10

31In view of the answer to the first question, there is no need to answer the second, third and fourth questions.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-449/17 · ECLI:EU:C:2019:202
Decided: 14 Mar 2019
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court, Germany)
Applicant: A & G Fahrschul-Akademie GmbH
Defendant: Finanzamt Wolfenbüttel
Rapporteur: E. Regan
Advocate General: M. Szpunar
Bench: 5 judges
R. Silva de Lapuerta, A. Arabadjiev, E. Regan, C.G. Fernlund, S. Rodin
Language: German
Official: CURIA · EUR-Lex 62017CJ0449

Topics

Value added tax

History · 1 version

14 Mar 2019Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 2: Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj (C-612/20)2 provisions; Finanzamt München Abteilung III v Dubrovin & Tröger GbR - Aquatics (C-373/19)4 provisions
Cites 7: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs (C-90/16); Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College (C-699/15); Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (C-434/05); Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I (C-473/08); A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel (C-449/17); Directive 2006/126/EC of the European Parliament and of the Council of 20 December 2006 on driving licences (Recast) (Text with EEA relevance)