Admission of a new partner in consideration of payment not amounts to providing service to him

European court of justice KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR V/s. Finanzamt Charlottenburg Case C-442/01 June 26, 2003 JUDGMENT 1. By order of 27 September 2001, received at the Court on 16 November 2001, the Bundesfinanzh of (Federal Finance Court) referred to the Court for a preliminary ruling under Article 234 EC two questions on the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of as...