Reference was made to the European Court of Justice (ECJ), on 16 July 2007, by the Vienna Fiscal Court of Appeal (Unabhängiger Finanzsenat, Außenstelle Wien) for a preliminary ruling in the case of Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (C-330/07).
(a) Facts. The plaintiff, Jobra Vermögensverwaltungs-Gesellschaft mbH (Jobra), an Austrian limited liability company that engaged in asset management, is the sole s…