Request for a preliminary ruling from the Bundesfinanzhof in the case Malburg.

Having regard to the principle of tax neutrality, must Article 4(1) and (2) and Article 17(2)(a) of Sixth Council Directive 77/388/EEC be interpreted as meaning that a partner in a partnership of tax advisors who acquires from the partnership a portion of its client base for the sole purpose of providing directly thereafter to a newly founded partnership of tax advisors, in which he is the principal partner, a licence to use such client base for commercial purposes and free of charge may be entitled to deduct the input tax arising from the acquisition of the client base?

No. C-204/13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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