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3 B 31/20, 3 B 31/20 (3 C 5/21) ECLI:DE:BVerwG:2021:030521B3B31.20.0 Generato dall'IA

Attribution of rented 24-hour wine pressing facility to own production process under EU Delegated Regulation 2019/33

Numero d'incarto 3 B 31/20, 3 B 31/20 (3 C 5/21)
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Administrative Court quashed the Higher Administrative Court’s refusal to grant leave for revision and ordered that the appeal be permitted, allowing the proceedings to continue before the Federal Court. The dispute concerned the tax classification of a wine-producing business, specifically whether a grape crushing facility rented for a 24-hour period could be attributed to the taxpayer's own production process under EU wine market regulations. The decisive legal basis is § 132 Abs. 2 Nr. 1 VwGO, under which leave was granted because the question of whether wine production is considered entirely within a single establishment pursuant to Art. 54 Abs. 1 Unterabs. 2 of Commission Delegated Regulation (EU) 2019/33 is of fundamental legal significance requiring further clarification.

Regesto Legislator

Generato dall'IA

§ 132 Abs. 2 Nr. 1 VwGO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1 Satz 1, § 52 Abs. 1 und § 63 Abs. 1 Satz 1 GKG; Attribution of rented 24-hour wine pressing facility to own production process under EU Delegated Regulation 2019/33: The dispute concerned the tax classification of a wine-producing business, specifically whether a grape crushing facility rented for a 24-hour period could be attributed to the taxpayer's own production process under EU wine market regulations. The decisive legal basis is § 132 Abs. 2 Nr. 1 VwGO, under which leave was granted because the question of whether wine production is considered entirely within a single establishment pursuant to Art. 54 Abs. 1 Unterabs. 2 of Commission Delegated Regulation (EU) 2019/33 is of fundamental legal significance requiring further clarification.

Parole chiave

Generato dall'IA
regolamento delegato regolamentazione degli affitti pigione fondata sul prezzo di mercato procedura di revisione ricorso del personale contributo alla produzione

Disposizioni normative citate

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO
Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen.
§ 63 Abs. 1 Satz 1 GKG
1 und § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1 Satz 1, § 52 Abs. 1 und § 63 Abs. 1 Satz 1 GKG
Legal basis cited in the dispositive for the preliminary determination of the value in dispute for the revision proceedings.
Generato dall'IA
3 C 5/21
EU winemaking designation "Weingut": scope of "entirely on-farm" requirement for rented pressing facilities and personnel supervision
3 C 13/23, 3 C 13/23 (3 C 5/21)
Use of "Weingut" and "Gutsabfüllung" for wine crushed in rented equipment: exclusive operational control vs. independent decision-making by lessor's staff
3 B 52/15
Admissibility of Revision Challenge to Misleading "Winery" Designation Under § 25 Wine Act and EU Regulation 1169/2011
3 B 37/20
Interpretation of “vineyard area” in a Protected Designation of Origin specification under EU wine law versus national wine registers and transitional dates
3 C 23/17
Exemption from vine planting authorization for hobbyist growers: functional interpretation of the 0.1-hectare limit and individual producer status under EU wine market regulations

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 47 Abs. 1 Satz 1, § 52 Abs. 1 und § 63 Abs. 1 Satz 1 GKG

Legal basis cited in the dispositive for the preliminary determination of the value in dispute for the revision proceedings.

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Testo completo

Revisionszulassung; Zuordnung einer für 24 Stunden angemieteten Kelteranlage zum Betrieb eines Weinerzeugers

[TENOR]

Die Entscheidung des Oberverwaltungsgerichts Rheinland-Pfalz über die Nichtzulassung der Revision in dem Urteil vom 12. August 2020 wird aufgehoben.

Die Revision wird zugelassen.

Die Entscheidung über die Kosten des Beschwerdeverfahrens folgt der Kostenentscheidung in der Hauptsache.

Der Wert des Streitgegenstandes für das Revisionsverfahren wird vorläufig auf 10 000 € festgesetzt.

[GRUENDE]

Die zulässige Beschwerde des Klägers ist begründet. Die Revision ist gemäß § 132 Abs. 2 Nr. 1 VwGO wegen grundsätzlicher Bedeutung der Rechtssache zuzulassen. Sie kann dem Bundesverwaltungsgericht Gelegenheit zur weiteren Präzisierung der Maßstäbe bieten, wann eine Weinbereitung als vollständig in einem Betrieb erfolgt im Sinne des Art. 54 Abs. 1 Unterabs. 2 der Delegierten Verordnung (EU) 2019/33 der Kommission vom 17. Oktober 2018 zur Ergänzung der Verordnung (EU) Nr. 1308/2013 des Europäischen Parlaments und des Rates (ABl. L 9 S. 2) anzusehen ist.

Die vorläufige Streitwertfestsetzung für das Revisionsverfahren beruht auf § 47 Abs. 1 Satz 1, § 52 Abs. 1 und § 63 Abs. 1 Satz 1 GKG.