Court of Justice (Second Chamber) 13 October 2005, C-200/04 (Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH.)

Parties Grounds Operative part Parties In Case C-200/04, Reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 18 March 2004, received at the Court on 5 May 2004, in the proceedings Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH , THE COURT (Second Chamber), composed of C.W.A.