(Reference for a preliminary ruling– Taxation– Value added tax (VAT)– Directive 2006/112

15The Umsatzsteuergesetz (Law on Turnover Tax), of 21February 2005 (BGBl.2005I, p.386), in the version applicable to the dispute in the main proceedings (‘the UStG’), provides, in Paragraph13, headed ‘Chargeability of tax’:

‘(1)Tax shall become chargeable:

1.on goods and services:

(a)in cases where tax is calculated on the basis of remuneration agreed (first sentence of Paragraph16(1)), upon expiry of the prepayment period in which the supplies of goods or services were made. This shall also apply to part supplies. These are present where it is agreed that certain parts of an economically divisible supply are to be paid for separately. Where the remuneration or part remuneration is received before the supply or part supply has been made, tax shall become chargeable thereon upon expiry of the prepayment period in which the remuneration or part remuneration was received,

(b)in cases where tax is calculated on the basis of remuneration received (Paragraph20), upon expiry of the prepayment period in which the remuneration was received,

…’

16Paragraph15 of that law, entitled ‘Deduction of input tax’, provides:

‘(1)The trader may deduct the following amounts by way of input tax:

1.the tax lawfully payable on goods and services provided to his business by another trader. Deduction of the input tax is subject to the condition that the trader holds an invoice drawn up in accordance with Paragraphs 14 and 14a.

…’

17Paragraph16 of that law, entitled ‘Tax calculation, tax period and individual taxation’, states:

‘(1)Where Paragraph20 does not apply, the tax shall be calculated on the basis of remuneration agreed. The tax period shall be the calendar year.…

(2)The tax deductible under Paragraph15 which falls within the tax period shall be deducted from the tax calculated in accordance with subparagraph (1).’

18Paragraph20 of the UStG, entitled ‘Calculation of tax on the basis of remuneration received’, states:

‘On application, the Tax Office may allow a trader

1.whose total turnover (Paragraph19(3)) in the preceding calendar year did not exceed EUR500000, or

2.who is exempt from the obligation to keep accounts and to draw up annual stock inventories under Paragraph148 of the Abgabenordnung (Tax Code), or

3.whose turnover derives from an activity as a member of a liberal profession within the meaning of point1 of Paragraph18(1) of the Einkommensteuergesetz (Law on income tax),

to calculate the tax on the basis of the remuneration received rather than on the basis of the remuneration agreed (first sentence of Paragraph16(1)).

…’