Court of Justice of the European Union · Judgment
C-430/04Finanzamt Eisleben v Feuerbestattungsverein Halle eV
- Decided
- 2006-06-08
- ECLI
- ECLI:EU:C:2006:374
- CELEX
- 62004CJ0430
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Possibility of relying on the second subparagraph of Article 4(5) - Activities engaged in by a private taxable person in competition with a public authority - Body governed by public law - Treatment as a non-taxable person in respect of activities engaged in as a public authority.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act