Case C-5/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 January 2018 — Jochen Eisenbeis, acting as liquidator in the insolvency of JUREX GmbH v Bundeszentralamt...

C 123/10 EN Official Journal of the European Union 9.4.2018 Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 January 2018 —Jochen Eisenbeis, acting as liquidator in the insolvency of JUREX GmbH v Bundeszentralamt für Steuern (Case C-5/18) (2018/C 123/14) Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Applicant: Jochen Eisenbeis, acting as liquidator in the insolvency of JUREX GmbH Defendant: Bundeszentralamt für Steuern Questions referred 1. Is the formal service of documents pursuant to provisions of public law (rules governing court procedure and laws governing service in administrative procedures — Paragraph 33(1) of the Postgesetz (Law on postal services) — a universal postal service under Article 3(4) of Directive 97/67/EC of 15 December 1997 (1) (the Postal Directive)? 2. If Question 1 is to be answered in the affirmative: Is an undertaking which effects the formal service of documents pursuant to provisions of public law a ‘universal service provider’, within the meaning of Article 2.13 of Directive 97/67/EC of 15 December 1997, providing a universal postal service in whole or in part, and is such service exempt from tax under Article 132(1)(a) of Council Directive 2006/112/ EC of 28 November 2006 on the common system of value added tax? (2) (1) Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the...