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Lifted preliminary reference to the CJEU

BFH III R 32/05Bfh / Division 3Jan 28, 2013Annulled

Open source

Extracted by Omnilex

Omnilex summary

The BFH held that its earlier preliminary reference to the CJEU had to be lifted. After the family allowance office issued an amending decision satisfying the claim, the parties declared the dispute settled in the main proceedings. As a result, the Finance Court judgment became moot, and the reference order of 22 December 2011 was annulled for reasons of legal clarity.

Omnilex headnote

Art. 267 AEUV; withdrawal of a preliminary reference after mootness of the main proceedings: if, following a reference to the CJEU, the respondent satisfies the claim by amending decision and the parties subsequently declare the dispute resolved, the basis for the reference falls away. In such circumstances, the referring court may and, for reasons of legal clarity, should annul its reference order; the prior judgment of the lower court becomes devoid of practical effect.

Full text

BFH — III R 32/05, Beschluss

Entscheidungsdatum: 2013-01-28

Aktenzeichen: III R 32/05

ECLI: ECLI:DE:BFH:2013:B.280113.IIIR32.05.0

Dokumenttyp: Beschluss

Normen: Art 267 AEUV

Vorinstanz: vorgehend Finanzgericht Baden-Württemberg, 6. Mai 2005, Az: 2 K 365/04, Urteilvorgehend BFH, 22. Dezember 2011, Az: III R 32/05, EuGH-Vorlage

Spruchkörper: 3. Senat

Titelzeile

(Aufhebung des Vorabentscheidungsersuchens vom 22. Dezember 2011 III R 32/05 an den EuGH)

Leitsatz

Der Beschluss vom 22. Dezember 2011 III R 32/05 (BFHE 236, 131) über das Vorabentscheidungsersuchen an den EuGH wird aufgehoben .

Gründe

1 Der Senat hat durch Beschluss vom 22. Dezember 2011 dem Gerichtshof der Europäischen Union (EuGH) gemäß Art. 267 des Vertrags über die Arbeitsweise der Europäischen Union eine Rechtsfrage zur Vorabentscheidung vorgelegt. Das Verfahren war beim EuGH unter dem Aktenzeichen C-126/12 anhängig. Die Beklagte und Revisionsbeklagte (Familienkasse) hat inzwischen dem Klagebegehren durch Erlass eines Änderungsbescheids entsprochen. Die Verfahrensbeteiligten haben daraufhin den Rechtsstreit in der Hauptsache für erledigt erklärt. Das Urteil des Finanzgerichts Baden-Württemberg vom 6. Mai 2005 2 K 365/04 ist gegenstandslos geworden. Der Beschluss über das Vorabentscheidungsersuchen wird daher aus Gründen der Rechtsklarheit aufgehoben.

Keywords

preliminary referencemootnessannulmentfamily allowancelegal clarity

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the BFH's order of 2011 referring a question to the CJEU should be lifted after the dispute became moot.

Extracted holding

Yes. The reference order was set aside for reasons of legal clarity because the amending decision and settlement rendered the proceedings moot.

Extracted reasoning

Once the respondent granted the claim by amending decision and both parties declared the main dispute resolved, the underlying FG judgment became obsolete; therefore the preliminary reference no longer had a basis and had to be revoked.

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