European Court of Justice VAT cases 2011-2 - empcom.gov.in

International VAT Monitor 

European Court of Justice 

VAT cases 

2011-2 

1970 – 31 December 2011

European Court of Justice – VAT Cases 

2011-2 

(31 December 2011) 

This publication sets out the judgments of the Court of Justice of the European Union ("European 

Court of Justice" or "ECJ") in VAT cases. In principle, only cases relating to the First, Second, Sixth, 

Eighth and Thirteenth Directives and Directives 2006/112 and 2008/9 are included, even if they relate 

to: 

– articles that have been withdrawn, such as Article 32 of the former Sixth Directive, 

– imports and exports between Member States (prior to 1993), 

– taxes characterized as turnover taxes within the meaning of Article 401 of Directive 2006/112, and 

– failure of Member States to transpose Union legislation into national law on time. 

Therefore, not included are cases exclusively relating to: 

– the European Union’s Own Resources, 

– Article 110 of the Treaty on the Functioning of the European Union (previously Articles 90 and 95 of 

the EC Treaty), 

– the European Union's Customs Codes (Regulations 2913/92 and 450/2008), and 

– Directives 69/169, 83/181, 83/182, 83/183, 85/362, 2006/79, 2007/74 and 2009/132. 

For practical reasons, references to Directives have been abbreviated. For example, "Sixth Council 

Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating 

to turnover taxes – Common system of value added tax: uniform basis of assessment" is presented as 

"Sixth Directive [...]" and "Council Directive 2006/112/EC of 28 November 2006 on the common 

system of value added tax" as "Directive 2006/112 [...]". "Value added tax" and "value-added tax" 

have been replaced with "VAT" and "Commission of the European Union" with "Commission". The 

name of the private party (taxable person) is consistently mentioned first ("®" indicates that the order 

has been reversed). 

The "Table of Contents" lists the decided and officially published pending cases in a consecutive 

order indicating the case numbers, the date of the judgment, the (principal) parties involved, and 

several key words or a brief description of the legal issue. 

The "Judgments of the Court of Justice" presents the operative parts of the ECJ’s judgments in a 

chronological order. Where necessary, a short summary of the facts in the main proceedings has been 

added. The case numbers and the main party or parties involved are highlighted in bold. Also included 

is the page number where which the judgments can be found in the European Court Reports [ECR]. 

The "Index of Topics" groups the judgments by issue or article of the VAT Directive. 

The "Alphabetical Index" presents the parties involved in the decided cases in an alphabetical 

order. 

Walter van der Corput, Editor 

Editor of the International VAT Monitor and EU VAT Compass 

IBFD – PO Box 20237 – 1000 HE Amsterdam 

Telephone +31 20 5540120 – E-mail: W.vanderCorput@ibfd.org. 

© 2012 IBFD 

All rights reserved. No part of this publication may be reproduced for commercial purposes, stored in a retrieval system, or 

transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the written 

prior permission of the IBFD. 

Disclaimer 

This publication has been carefully compiled by the IBFD's editor, but no representation is made or warranty given (either 

express or implied) as to the completeness or accuracy of the information it contains. The IBFD and/or the editor are not 

liable for the information in this publication or any decision or consequence based on the use of it. The IBFD and/or the 

editor will not be liable for any direct or consequential damages arising from the use of the information contained in this 

publication, unless those damages are the result of an intentional act ("opzet") or gross negligence ("grove schuld") on the 

IBFD or editor's part. In no event shall the IBFD or editor's total liability exceed the price of the publication.

Table of Contents – 1 

Case Date Parties involved Key word(s) Page 

9/70 

20/70 

23/70 

06-10-1970 

21-10-1970 

21-10-1970 

Franz Grad 

Transports Lesage 

Erich Haselhorst 

111/75 20-05-1976 Impresa Costruzioni Comm. Quirino 

Mazzalai 

© 2012 IBFD 

Concurrence of VAT with specific taxes 1 

Time of supply 1 

51/76 01-02-1977 Verbond van Nederlandse Ondernemingen Capital goods 1 

126/78 12-06-1979 Nederlandse Spoorwegen Taxable amount S Cash-on-delivery 

("Rembours") 

181/78 

229/78 

12-06-1979 Ketelhandel P. van Paassen 

Denkavit Dienstbetoon 

Taxable person 1 

154/80 05-02-1981 Coöperatieve Aardappelenbewaarplaats Consideration 1 

8/81 19-01-1982 Ursula Becker Failure to transpose Community law 1 

15/81 05-05-1982 Gaston Schul Import from another Member State 1 

89/81 01-04-1982 Hong Kong Trade Development Council Services free of charge 1 

222/81 01-07-1982 B.A.Z. Bausystem Interest awarded by judicial decision 2 

255/81 10-06-1982 R.A. Grendel Failure to transpose Community law 2 

294/82 28-02-1984 Senta Einberger Illegal activities S Importation of drugs 2 

324/82 10-04-1984 Commission – Belgium Taxable amount S Catalogue price on 

importation 

42/83 10-07-1984 Dansk Denkavit Accounting periods S Periods for payment 2 

70/83 22-02-1984 Gerda Kloppenburg Failure to transpose Community law 2 

268/83 14-02-1985 Rompelman Start of economic activities 3 

5/84 13-02-1985 Direct Cosmetics Amendment of special measure 2 

16/84 10-07-1985 Commission – Netherlands Taxable amount S Second-hand goods 3 

17/84 10-07-1985 Commission – Ireland Taxable amount S Second-hand goods 3 

47/84 21-05-1985 Gaston Schul Taxable amount S Imports from another 

Member State 

107/84 11-07-1985 Commission – Germany Exemption S Transport of mail 3 

139/84 14-05-1985 Van Dijk's Boekhuis Production of goods 3 

168/84 04-07-1985 Günther Berkholz Fixed establishment – Zero rate 3 

249/84 03-10-1985 Venceslas Profant Importation from another Member State 3 

283/84 23-01-1986 Trans Tirreno Express National transport via third territory 3 

295/84 27-11-1985 Rousseau Wilmot S.A., Caudry Charges characterized as turnover tax 3 

73/85 08-07-1986 Hans-Dieter and Ute Kerrutt Bauherrenmodell 4 

235/85 26-03-1987 Commission – Netherlands Public notaries and bailiffs 4 

353/85 23-02-1988 Commission – United Kingdom Exemption – Spectacles supplied by doctors 4 

391/85 04-02-1988 Commission – Belgium Taxable amount S Saloon and estate cars 4 

415/85 21-06-1988 Commission – Ireland Zero rates 4 

416/85 21-06-1988 Commission – United Kingdom Zero rates 5 

3/86 28-06-1988 Commission – Italy Special scheme for farmers S Flat-rate 

deduction 

102/86 08-03-1988 Apple and Pear Development Council Economic activities – Consideration 4 

127/86 06-07-1988 Yves Ledoux Use of vehicle in another Member State 5 

138/86 

139/86 

12-07-1988 Direct Cosmetics 

Laughtons Photographs 

Taxable amount S Special measure 5 

165/86 08-03-1988 Leesportefeuille "Intiem" Deduction S Delivery to employees 4 

252/86 03-03-1988 Gabriel Bergandi Charges characterized as turnover tax 4 

257/86 21-06-1988 Commission – Italy Exemption on import S Free samples 5 

269/86 05-07-1988 Mol Supply of drugs and amphetamines 5 

289/86 05-07-1988 Happy Family Supply of narcotic drugs and drugs derived 

from hemp 

317/86 15-03-1989 Philippe Lambert Charges characterized as turnover tax 6 

48/87 15-03-1989 Marie-Thérèse Charbonelle Charges characterized as turnover tax 6 

49/87 15-03-1989 Willot Sarl Charges characterized as turnover tax 6 

50/87 21-09-1988 Commission – France Deduction S Restrictions 6 

122/87 24-05-1988 Commission – Italy Exemption S Veterinarians 4 

1 

2 

3 

5 

5



123/87 14-07-1988 Léa Jorion Deduction S Invoicing requirements 5 

203/87 21-02-1989 Commission – Italy Zero rate 6 

207/87 14-07-1988 Gerd Weissgerber Failure to transpose Community law 5 

230/87 23-11-1988 Naturally Yours Taxable amount S "Inducement" 6 

231/87 17-10-1989 Comune di Carpaneto Piacentino Activities as public authority 7 

285/87 15-03-1989 Etablissements Dico Charges characterized as turnover tax 6 

330/87 14-07-1988 SA d'Etude et de Gestion Immob. (EGI) Deduction S Invoicing requirements 5 

C-342/87 13-12-1989 Genius Holding Deduction – VAT mentioned on invoice 7 

348/87 15-06-1989 SUFA Exemption S Umbrella organization 6 

353/87 02-02-1989 Commission – Italy Failure to transpose Community law 6 

363/87 

through 

367/87 

15-03-1989 Sofel, Jean-Pierre Auber and Pellerey 

Display 

© 2012 IBFD 

Charges characterized as turnover tax 6 

50/88 27-06-1989 Heinz Kühne Deduction S Private use 6 

51/88 15-03-1989 Knut Hamann Means of transport S Ocean-going yachts 6 

65/88 15-03-1989 Louis Garcia Charges characterized as turnover tax 6 

78/88 

79/88 

80/88 

93/88 

94/88 

15-03-1989 Pellerey Display, Sofel and Jean Mentreau Charges characterized as turnover tax 6 

13-07-1989 Wisselink Charges characterized as turnover tax 7 

C-126/88 27-03-1990 Boots Company Taxable amount S Price discounts and rebates 7 

C-129/88 17-10-1989 Comune di Rivergaro Activities as public authority 7 

C-165/88 05-12-1989 ORO and Concerto Taxable amount S Second-hand goods 4 

C-173/88 13-07-1989 Morten Henriksen Exemption S Premises and sites for parking 

vehicles 

C-320/88 08-02-1990 Safe Supply of goods 7 

C-4/89 15-05-1990 Comune di Carpaneto Piacentino Activities as public authority 7 

C-185/89 26-06-1990 Velker Zero rate – Provisioning of sea-going vessels 8 

C-186/89 04-12-1990 van Tiem Economic activities S Building right ("opstal") 8 

C-343/89 06-12-1990 Witzemann Importation of counterfeit currency 8 

C-35/90 17-10-1991 Commission – Spain Exemption S Professional services 8 

C-60/90 20-06-1991 Polysar Economic activities S Holding company 8 

C-97/90 11-07-1991 Lennartz Deduction – Adjustment – Business purposes 8 

C-109/90 19-03-1991 Giant NV Charges characterized as turnover tax 8 

C-200/90 31-03-1992 Dansk Denkavit Charges characterized as turnover tax 8 

C-202/90 25-07-1991 Ayuntamiento de Sevilla Activities as public authority – Tax collectors 8 

C-347/90 07-05-1992 Aldo Bozzi Charges characterized as turnover tax 9 

C-20/91 06-05-1992 Pieter de Jong House on private land – Private use of house 9 

C-74/91 27-10-1992 Commission – Germany Travel agents S Taxable margin 9 

C-101/91 19-01-1993 Commission – Italy Zero rate S Victims of earthquake 9 

C-131/91 09-07-1992 'K' Line Air Service, Eulaerts Taxable amount S Minimum basis 9 

C-163/91 12-11-1992 Van Ginkel Travel agents S Holiday accommodation 9 

C-193/91 25-05-1993 Gerhard Mohsche Private use of business assets 9 

C-208/91 16-12-1992 Raymond Beaulande Charges characterized as turnover tax 9 

C-234/91 01-12-1993 Commission – Denmark Charges characterized as turnover tax 10 

C-281/91 27-10-1993 Muys en de Winter Taxable amount S Exemption S Interest 10 

C-287/91 03-06-1992 Commission – Italy Refund of VAT S Time limits Eighth Directive 9 

C-333/91 22-06-1993 Sofitam (Satam) Deduction S Share dividends 9 

C-10/92 20-10-1993 Maurizio Balocchi Advance payment of VAT 10 

C-18/92 25-05-1993 Chaussures Bally Taxable amount S Credit cards 9 

C-63/92 15-12-1993 Lubbock Fine Exemption S Surrender of lease 10 

C-68/92 17-11-1993 Commission – France Advertising services 10 

C-69/92 17-11-1993 Commission – Luxembourg Advertising services 10 

7



C-73/92 17-11-1993 Commission – Spain Advertising services 10 

C-111/92 02-08-1993 Wilfried Lange Illegal export 9 

C-291/92 04-10-1995 Dieter Armbrecht Private assets S Business assets 11 

C-16/93 03-03-1994 Tolsma Services free of charge S Organ player 10 

C-33/93 02-06-1994 Empire Stores Taxable amount S Articles free of charge 11 

C-38/93 05-05-1994 Glawe Spiel- und Unterhaltungsgeräte Taxable amount S Gaming machines 10 

C-62/93 06-07-1995 BP Supergas Exemption to submit tax returns S Petroleum 

sector 

C-302/93 26-09-1996 Debouche Refund of VAT to non-resident traders 12 

C-453/93 11-08-1995 Bulthuis-Griffioen Exemption S Public bodies/organizations 11 

C-468/93 28-03-1996 Gemeente Emmen Building land 12 

C-4/94 06-04-1995 BLP Deduction S Taxable use in next phase 11 

C-110/94 29-02-1996 Intercommunale voor Zeewaterontzilting 

INZO 

© 2012 IBFD 

Economic activities 11 

C-144/94 26-10-1995 Italittica Time of chargeability 11 

C-155/94 20-06-1996 Wellcome Trust Economic activities S Purchase/sale of shares 12 

C-166/94 08-02-1996 Pezzullo Molini Pastifici Mangimifici Interest from time of temporary importation 11 

C-215/94 29-02-1996 Jürgen Mohr Services S Discontinuing milk production 12 

C-217/94 24-10-1996 Eismann Alto Adige Administrative obligations S Accompanying 

documents 

C-230/94 26-09-1996 Renate Enkler Economic activities S Camper S Private use 12 

C-231/94 02-05-1996 Faaborg-Gelting Linien Fixed establishment S Restaurant transactions 12 

C-286/94 18-12-1997 Garage Molenheide Proportionality S Refund of VAT S Guarantees 15 

C-288/94 24-10-1996 Argos Distributors Taxable amount S Discount vouchers 12 

C-306/94 11-07-1996 Régie Dauphinoise Deduction S Interest on treasury placements 12 

C-317/94 24-10-1996 Elida Gibbs Taxable amount S Money-off and cash-back 

coupons 

C-327/94 26-09-1996 Jürgen Dudda Artistic or entertainment events S Sound 

engineering 

C-331/94 23-05-1996 Commission – Greece Zero rate S Circular cruises 12 

C-2/95 05-06-1997 Sparekassernes Datacenter Exemption S Data handling 13 

C-16/95 14-12-1995 Commission – Spain Refund of VAT S Time limits Eighth Directive 11 

C-37/95 15-01-1998 Ghent Coal Terminal Deduction S Investment goods 15 

C-45/95 25-06-1997 Commission – Italy Exemption S Goods used for exempt purposes 14 

C-80/95 06-02-1997 Harnas & Helm Economic activities S Holding of bonds 13 

C-85/95 05-12-1996 John Reisdorf Deduction S Loss of original invoices 13 

C-167/95 06-03-1997 Linthorst Place of supply S Veterinarians 13 

C-190/95 17-07-1997 ARO Lease Fixed establishment S Lease of cars 14 

C-247/95 06-02-1997 Marktgemeinde Welden Activities as public authority S Exemption 13 

C-258/95 16-10-1997 Julius Fillibeck Deduction S Free transport of employees 15 

C-260/95 20-02-1997 DFDS Fixed establishment S Travel agents 13 

C-283/95 11-06-1998 Karlheinz Fischer Exemption S Illegal casino 16 

C-330/95 03-07-1997 Goldsmiths Refund in case of non-payment in barter 14 

C-340/95 18-12-1997 Peter Schepens Proportionality S Refund of VAT S Guarantees 15 

C-346/95 12-02-1998 Elisabeth Blasi Exemption S Short-term accommodation 15 

C-347/95 17-09-1997 UCAL Charges characterized as turnover tax 14 

C-370/95 

C-371/95 

C-372/95 

26-06-1997 Careda 

Femara 

Facomare 


C-384/95 18-12-1997 Landboden-Agrardienste Services S Non-harvesting 15 

C-401/95 18-12-1997 Rik Decan-Business Research & 

Development 

Proportionality S Refund of VAT S Guarantees 15 

C-408/95 11-11-1997 Eurotunnel Tax-free sales 15 

C-28/96 17-09-1997 Fricarnes Charges characterized as turnover tax 14 

C-43/96 18-06-1998 Commission – France Deduction S Private use 16 

11 

13 

13 

12



C-47/96 18-12-1997 Sanders Proportionality S Refund of VAT S Guarantees 15 

C-60/96 03-07-1997 Commission – France Exemption S Letting of movable property 14 

C-63/96 29-05-1997 Werner Skripalle Special measure S Connected persons 13 

C-116/96 06-11-1997 Reisebüro Binder Place of supply S International transport of 

passengers 

C-124/96 07-05-1998 Commission – Spain Exemption S Sports S Maximum membership 

fee 

C-130/96 17-09-1997 Solisnor-Estaleiros Navais Charges characterized as turnover tax 14 

C-141/96 17-09-1997 Bernhard Langhorst Credit note serving as invoice 14 

C-145/96 16-09-1997 Bernd von Hoffmann Place of supply S Member of arbitration tribunal 14 

C-172/96 14-07-1998 The First National Bank of Chicago Services S Foreign-exchange transactions 16 

C-308/96 22-10-1998 Madgett and Baldwin (Howden Court Hotel) Travel agents S Transport of guests/excursions 16 

C-318/96 19-02-1998 SPAR Charges characterized as turnover tax 16 

C-349/96 25-02-1999 Card Protection Plan Exemption S Insurance 17 

C-361/96 11-06-1998 Grandes Sources d'Eaux Minérales 

Françaises 

© 2012 IBFD 

Refund to non-resident traders S Duplicate 

invoice 

C-390/96 07-05-1998 Lease Plan Luxembourg Fixed establishment S Lease of cars S Interest 16 

C-3/97 28-05-1998 Goodwin and Unstead Supply of counterfeit perfumes 16 

C-48/97 27-04-1999 Kuwait Petroleum Taxable amount S Price discounts S Goods in 

exchange for vouchers 

C-85/97 19-11-1998 Société Financière d'lnvestissements (SFI) Time of chargeability S Free transport of 

employees 

C-94/97 22-10-1998 Madgett and Baldwin (Howden Court Hotel) Travel agents S Transport of guests/excursions 16 

C-136/97 29-04-1999 Norbury Developments Exemption S Supply of building land 17 

C-149/97 12-11-1998 Institute of the Motor Industry Exemption S Trade-union organization 17 

C-181/97 28-01-1999 van der Kooy Importation from Antilles 17 

C-216/97 07-09-1999 Gregg and Gregg Exemption S Recognized institutions 18 

C-276/97 12-09-2000 Commission – France Activities as public authority S Toll 19 

C-305/97 05-10-1999 Royscot Leasing Deduction S Business purposes S Stand-still 18 

C-338/97 08-06-1999 Erna Pelzl Charges characterized as turnover tax 17 

C-344/97 08-06-1999 Wiener Städtische Allgemeine Versicherung Charges characterized as turnover tax 17 

C-358/97 12-09-2000 Commission – Ireland Activities as public authority S Toll 19 

C-359/97 12-09-2000 Commission – United Kingdom Activities as public authority S Toll 19 

C-381/97 03-12-1998 Belgocodex Exemption S Abolition of option for taxation 17 

C-390/97 08-06-1999 STUAG Bau-Aktiengesellschaft Charges characterized as turnover tax 17 

C-408/97 12-09-2000 Commission – Netherlands Activities as public authority S Toll 19 

C-414/97 16-09-1999 Commission – Spain Exemption S Import and ICA of military goods 18 

C-429/97 25-01-2001 Commission – France Place of supply S Subcontracting 21 

C-437/97 09-03-2000 Evangelischer Krankenhausverein 

Ikera Warenhandelsgesellschaft 


C-12/98 03-02-2000 Miguel Amengual Far Exemption S Letting for dwelling purposes 18 

C-23/98 27-01-2000 Heerma Economic activities S Supply by partner to 

partnership 

C-98/98 08-06-2000 Midland Bank Deduction S Direct relationship with taxable 

supply 

C-110/98 

through 

C-147/98 

21-03-2000 Gabalfrisa Economic activities S Conditional deduction 18 

C-158/98 29-06-1999 Coffeeshop "Siberië" Renting out a space for the sale of drugs 18 

C-260/98 12-09-2000 Commission – Greece Activities as public authority S Toll 19 

C-276/98 08-03-2001 Commission – Portugal Reduced rate S Alternative energy, agricultural 

tools [...] 

C-338/98 08-11-2001 Commission – Netherlands Deduction S Business use of employee's private 

car 

C-384/98 14-09-2000 D. Exemption S Medical services S Genetic affinity 20 

C-396/98 08-06-2000 Schloßstraße Deduction S Changed legislation 19 

C-400/98 08-06-2000 Brigitte Breitsohl Deduction S Planned economic activities 19 

15 

16 

16 

17 

17 

18 

18 

21 

24



C-408/98 22-02-2001 Abbey National Deduction S Transfer of totality of goods 21 

C-409/98 09-10-2001 Mirror Inducement paid by landlord to future tenant 23 

C-415/98 08-03-2001 Laszlo Bakcsi Capital good for business and private purposes 

S Sale 

C-427/98 15-10-2002 Commission – Germany Taxable amount S Price reduction coupons 25 

C-446/98 14-12-2000 Câmara Municipal do Porto Activities as public authority S Letting of parking 

space 

C-454/98 19-09-2000 Schmeink & Cofreth, M. Strobel Invoice S Adjustment of improper invoicing 20 

C-455/98 29-06-2000 Kaupo Salumets Smuggling of ethyl alcohol 19 

C-481/98 03-05-2001 Commission – France Different rates on medicinal products 22 

C-34/99 15-05-2001 Primback Taxable amount S Interest-free credit 22 

C-36/99 13-07-2000 Idéal Tourisme Transport of passengers by bus or aircraft 19 

C-76/99 01-11-2001 Commission – France Exemption S Fixed allowance for transport of 

samples 

C-83/99 18-01-2001 Commission – Spain Reduced rate S Toll 21 

C-86/99 29-05-2001 Freemans Time of discount 22 

C-108/99 09-10-2001 Cantor Inducement paid by tenant to future tenant 23 

C-136/99 13-07-2000 Société Monte Dei Paschi Di Siena Refund to non-resident traders 19 

C-142/99 14-11-2000 Floridienne, Berginvest Deduction S Holding company S Dividend and 

interest 

C-150/99 18-01-2001 Stockholm Lindöpark Exemption S Letting of immovable property S 

Golf 

C-177/99 19-09-2000 Ampafrance Deduction S Special measure 20 

C-181/99 19-09-2000 Sanofi Synthélabo Deduction S Special measure 20 

C-213/99 07-12-2000 De Andrade Importation – Time limits expired 20 

C-240/99 08-03-2001 Försäkringsaktiebolaget Skandia (publ) Exemption S Business activities of insurance 

company 

C-267/99 11-10-2001 Urbing (Adam) Management agent S Liberal profession 23 

C-322/99 

C-323/99 

17-05-2001 Hans-Georg Fischer 

Klaus Brandenstein 

© 2012 IBFD 

Withdrawal from business S Components 22 

C-326/99 04-10-2001 Goed Wonen Rights in rem: supply of goods S Letting 23 

C-345/99 14-06-2001 Commission – France Deduction S Cars exclusively used for driving 

instruction 

C-371/99 11-07-2002 Liberexim Importation S Non-discharge of documents 25 

C-380/99 03-07-2001 Bertelsmann AG Taxable amount S Bonus in kind S Delivery 

costs 

C-398/99 16-01-2003 Yorkshire Co-operatives Taxable amount S Redemption of coupons 25 

C-404/99 29-03-2001 Commission – France Taxable amount S Service charge 22 

C-409/99 08-01-2002 Metropol Treuhand – Michael Stadler Deduction S Standstill 24 

C-498/99 17-09-2002 Town & County Factors Competition – Debts binding in honour only 25 

C-16/00 27-09-2001 Cibo Participations Deduction S Holding company 23 

T-36/00 07-02-2001 Elder Access to the minutes of the VAT Committee 21 

C-40/00 14-06-2001 Commission – France Deduction S Reintroduction of exclusion 23 

C-62/00 11-07-2002 Marks & Spencer Retroactive curtailing limitation period for 

refund of unduly paid VAT 

C-78/00 25-10-2001 Commission – Italy Refund by way of government bonds 23 

C-101/00 19-09-2002 Antti Siilin, Tulliasiamies Charge characterized as turnover tax 25 

C-102/00 12-07-2001 Welthgrove Economic activities S Holding company 23 

C-108/00 15-03-2001 Syndicat des Producteurs Indépendants 

(SPI) 

Advertising services S Indirect supply 22 

C-141/00 10-09-2002 Ambulanter Pflegedienst Kügler Exemption S Home-care 25 

C-144/00 03-04-2003 Matthias Hoffmann Exemption S Cultural services S Soloists 26 

C-169/00 07-03-2002 Commission – Finland Exemption S Works of art 24 

C-174/00 21-03-2002 Kennemer Golf & Country Club Exemption S Profit making 24 

C-184/00 22-11-2001 Office des produits wallons ASBL Taxable amount S Subsidies 24 

C-235/00 13-12-2001 CSC Financial Services Exemption S Transactions in securities S 

Information 

21 

20 

20 

20 

21 

22 

22 

23 

25 

24



C-267/00 21-03-2002 Zoological Society of London Exemption S Voluntary management 24 

C-269/00 08-05-2003 Wolfgang Seeling Deduction S Business premises S Private 

dwelling 

C-287/00 20-06-2002 Commission – Germany Exemption – Research by universities 25 

C-315/00 16-01-2003 Rudolf Maierhofer Immovable property S Prefabricated buildings 25 

C-353/00 13-06-2003 Keeping Newcastle Warm Taxable amount S Subsidies 24 

C-8/01 20-11-2002 Assurandør-Societet Exemption S Assessment services 27 

C-17/01 29-04-2004 Walter Sudholz Special measure 28 

C-45/01 06-11-2003 Christoph Dornier Stiftung Exemption S Medical care S Psychotherapeutic 

treatment 

C-77/01 29-04-2004 Empresa de Desenvolvimento Economic activities S Holding company – Loans 28 

C-149/01 19-06-2003 First Choice Holidays Travel agents 26 

C-155/01 11-09-2003 Cookies World Expenditures relating to supplies abroad 26 

C-185/01 06-02-2003 Auto Lease Holland BV Supply of fuel – Recipient 26 

C-212/01 20-11-2003 Margarete Unterpertinger Exemption S Medical care 27 

C-275/01 12-06-2003 Sinclair Collis Immovable property S Vending machines 26 

C-305/01 26-06-2003 MKG-Kraftfahrzeuge-Factoring Exemption S Factoring 26 

C-307/01 20-11-2003 Peter L. d'Ambrumenil Exemption S Medical care 27 

C-308/01 29-04-2004 Gil Insurance Tax on insurance 29 

C-381/01 15-07-2004 Commission – Italy Taxable amount S Subsidies S Dried fodder 30 

C-384/01 08-05-2003 Commission – France Reduced rates S Standing charges S Gas and 

electricity 

C-438/01 05-06-2003 Design Concept – Flanders Expo Advertising services 26 

C-442/01 26-06-2003 KapHag Renditefonds Contribution in cash to partnership 26 

C-487/01 29-04-2004 Gemeente Leusden Changed legislation – Legitimate expectations 29 

C-495/01 15-07-2004 Commission – Finland Taxable amount S Subsidies S Dried fodder 30 

C-497/01 27-11-2003 Zita Modes Totality of assets 28 

C-7/02 29-04-2004 Holin Groep Changed legislation – Legitimate expectations 29 

C-78/02, 

C-79/02, 

C-80/02 

06-11-2003 Maria Karageorgou 

Katina Petrova 

Loukas Vlachos 

© 2012 IBFD 

VAT mentioned on an invoice 27 

C-90/02 01-04-2004 Gerhard Bockemühl Deduction S Invoice requirements 28 

C-109/02 23-10-2003 Commission – Germany Reduced rate S Soloists 27 

C-137/02 29-04-2004 Faxworld Deduction S Transfer of totality of assets 29 

C-144/02 15-07-2004 Commission – Germany Taxable amount S Subsidies S Dried fodder 30 

C-152/02 29-04-2004 Terra Baubedarf Time of deduction 29 

C-255/02 21-02-2006 Halifax Abuse of rights – Economic activities without 

economic objective – Manipulation of pro rata 

C-320/02 01-04-2004 Förvaltnings AB Stenholmen Second-hand goods S Live animals 28 

C-321/02 15-07-2004 Detlev Harbs Flat-rate scheme for farmers – Long-term 

renting out of business assets 

C-376/02 26-04-2005 Goed Wonen Deduction S Changed legislation – Legitimate 

expectations – Legal certainty 

C-378/02 02-06-2005 Waterschap Zeeuws Vlaanderen Deduction S Activities as public authority S 

Business/non-business assets S Adjustment 

C-382/02 16-09-2004 Cimber Air Zero rates S National routes 30 

C-395/02 03-03-2004 Transport Services Assessment of VAT – Correction of zero rate 28 

C-419/02 21-02-2006 BUPA Hospitals, 

Goldsborough Developments 

Abuse of rights – Advance payments relating to 

unspecified goods 

C-428/02 03-03-2005 Fonden Marselisborg Immovable property S Boat sites – Vessels 31 

C-453/02 17-02-2005 Edith Linneweber Exemption S Gambling 30 

C-462/02 17-02-2005 Savvas Akritidis Exemption S Card games 30 

C-463/02 15-07-2004 Commission – Sweden Subsidies S Dried fodder 30 

C-8/03 21-10-2004 Banque Bruxelles Lambert (BBL) Investment companies S Place of supply 30 

C-25/03 21-04-2005 HE (Hans U. Hundt-Eßwein) Deduction S Home office S Marital community 31 

C-32/03 03-03-2005 I/S Fini H. Taxable persons S End of business activities 31 

26 

27 

26 

34 

30 

31 

32 

35



C-33/03 10-03-2005 Commission – United Kingdom Deduction S Business use of employee’s private 

car 

C-68/03 27-05-2004 D. Lipjes Place of supply S Intermediary services 29 

C-172/03 03-03-2005 Wolfgang Heiser Adjustment of input tax S State aid 31 

C-204/03 06-10-2005 Commission – Spain Deduction – Subsidies 32 

C-223/03 21-02-2006 University of Huddersfield Immovable property – Option for taxation – 

Economic activities without economic objective 

C-243/03 06-10-2005 Commission – France Deduction S Capital goods financed by subsidies 33 

C-269/03 09-09-2004 Objekt Kirchberg Option for taxation – Non-retroactive approval 30 

C-284/03 18-11-2004 Temco Europe Letting of immovable property 30 

C-291/03 06-10-2005 MyTravel Travel agents – Value of packages 33 

C-305/03 09-02-2006 Commission – United Kingdom Reduced rates – Auctioneers 34 

C-354/03 12-01-2006 Optigen Deduction – Carousel fraud 34 

C-355/03 12-01-2006 Fulcrum Electronics Deduction – Carousel fraud 34 

C-412/03 20-01-2005 Hotel Scandic Gåsabäck Withdrawal – Supplies below cost price 30 

C-434/03 14-07-2005 P. Charles Deduction – Private/business use 32 

C-435/03 14-07-2005 BAT International, Newman Taxable transactions – Stolen goods – 

Contraband 

C-452/03 12-05-2005 RAL Gaming machine services 31 

C-465/03 26-05-2005 Kretztechnik Deduction – Issue of shares 32 

C-472/03 03-03-2005 Arthur Andersen Exemption – Insurance transactions 31 

C-475/03 03-10-2006 Banca Popolare di Cremona Charges characterized as turnover tax – IRAP 39 

C-484/03 12-01-2006 Bond House Systems Economic activities – Proportionality – Legal 

certainty 

C-498/03 26-05-2005 Kingscrest, Montecello Exemption – Private residential home 32 

C-536/03 26-05-2005 António Jorge Deduction – Pro rata – Transactions not yet 

performed 

C-41/04 27-10-2005 Levob Verzekeringen, OV Bank Goods or services – Customized software 33 

C-43/04 26-05-2005 Stadt Sundern Flat-rate scheme for farmers – Hunting licence 32 

C-58/04 15-09-2005 Antje Köhler Part of Community passenger transport 32 

C-63/04 15-12-2005 Centralan Property Adjustment – Lease followed by transfer of 

freehold 

C-169/04 04-05-2006 Abbey National, Inscape Investments Exemption – Management of special investment 

funds 

C-181/04 

to 

C-183/04 

14-09-2006 Elmeka Zero rate – Chartering of vessels – Transport of 

fuel for sea vessels 

C-184/04 30-03-2006 Uudenkaupungin kaupunki Deduction – Adjustment of input tax 35 

C-200/04 13-10-2005 Internationale Sprach- und Studienreisen 

GmbH (iSt) 

© 2012 IBFD 

Travel agents – Language and study trips 33 

C-210/04 23-03-2006 FCE Bank plc Supplies between head office and fixed 

establishments 

C-245/04 06-04-2006 EMAG Handel Chain transactions – Place of supply 35 

C-246/04 12-01-2006 Waldburg Exemption – Option for taxation of letting of 

immovable property 

C-280/04 08-12-2005 Jyske Finans Exemption – Margin scheme – Sale of business 

assets 

C-284/04 26-06-2007 T-Mobile, 3G Mobile, Mobilkom, Master-talk, 

ONE, Hutchison, Tele.ring, TRA 

C-369/04 26-06-2007 Hutchison, MM02, Orange, T-Mobile, 

Vodafone 

Activities as public authority S Issue of UMTS 

licences 

Activities as public authority S Issue of UMTS 

licences 

C-384/04 11-05-2006 Federation of Technological Industries Joint and several liability 36 

C-394/04 

C-395/04 

01-12-2005 Athinon-Ygeia Exemption – Ancillary services – Provision of 

telephones, TV sets and accommodation 

C-409/04 27-09-2007 Teleos etc Zero-rating – Intra-Community supplies of 

goods – False evidence 

C-415/04 09-02-2006 Stichting Kinderopvang Enschede Exemption – Intermediary services relating to 

childcare 

C-430/04 08-06-2006 Feuerbestattungsverein Halle Activities as public authority – Distortion of 

competition 

31 

35 

32 

34 

32 

33 

36 

38 

35 

34 

33 

40 

41 

33 

41 

34 

37



C-439/04 06-07-2006 Axel Kittel Deduction – Knowledge of fraud 37 

C-440/04 06-07-2006 Recolta Recycling Deduction – Knowledge of fraud 37 

C-443/04 27-04-2006 H.A. Solleveld Exemption – Medical care – Psychotherapy 36 

C-444/04 27-04-2006 J.E. van den Hout-van Eijnsbergen Exemption – Medical care – Physiotherapist 36 

C-491/04 23-02-2006 Dollond and Aitchison Import value – Services included in the price 35 

C-494/04 15-06-2006 Heintz van Landewyck Special measure – Date of notification 37 

C-18/05 06-07-2006 Salus Exemption – Goods used for exempt purposes 38 

C-35/05 15-03-2007 Reemtsma Refund of VAT – VAT legally not due 39 

C-72/05 14-09-2006 Wollny Taxable amount – Full cost for privately used 

dwelling 

C-89/05 13-07-2006 United Utilities Exemption – Betting – Call centre 38 

C-90/05 19-01-2006 Commission – Luxembourg Refund of VAT S Time limits Eighth Directive 34 

C-98/05 01-06-2006 De Danske Bilimportører Taxable amount – Registration duty 36 

C-106/05 08-06-2006 L.u.P. Exemption – Laboratory tests 37 

C-111/05 29-03-2007 Aktiebolaget NN Goods or services – Installation of cable 39 

C-114/05 09-03-2006 Gillan Beach Place of supply – All-in service at exhibition 35 

C-128/05 28-09-2006 Commission – Austria Passenger transport – Flat-rate taxation 38 

C-146/05 27-09-2007 Albert Collée Zero rate – Initially concealed intra-Community 

transactions 

C-155/05 06-07-2006 Villa Maria Beatrice Hospital Exemption – Goods used for exempt purposes 38 

C-166/05 07-09-2006 Heger Rudi Place of supply – Fishing rights 38 

C-184/05 27-09-2007 Twoh International Zero-rate – Burden of proof 41 

C-228/05 14-09-2006 Stradasfalti Limitation of deductions on cyclical grounds 38 

C-233/05 01-06-2006 Dressuurstal Jespers Production of goods – Training of horses 37 

C-240/05 07-12-2006 Eurodental Exports exempt or zero rated? 39 

C-249/05 15-06-2006 Commission – Finland Obligation to appoint a tax representative 37 

C-251/05 06-07-2006 Talacre Beach Caravan Sales Composite supply partly zero rated 38 

C-277/05 18-07-2007 Société thermale d'Eugénie-Les-Bains Non-repaid deposits relating to cancelled 

transactions 

C-290/05 05-10-2006 Ákos Nádasdi Charges characterized as turnover tax 39 

C-333/05 05-10-2006 Ilona Németh Charges characterized as turnover tax 39 

C-335/05 07-06-2007 Øízení Letového Provozu Refund of VAT – Reciprocity – Most-favoured 

nation clause 

C-363/05 28-06-2007 JP Morgan Fleming Claverhouse – Association 

of Investment Trust Companies 

© 2012 IBFD 

Exemption – Special investment funds 41 

C-401/05 14-12-2006 VDP Dental Laboratory Exemption – Dental prostheses 39 

C-434/05 14-06-2007 Horizon College Exemption – Hiring-out of teachers 40 

C-435/05 08-02-2007 Investrand Deduction – Services obtained prior to 

registration 

C-442/05 03-04-2008 Zweckverband zur Trinkwasserversorgung 

und Abwasserbeseitigung Torgau-Westelbien 

Reduced rate – Supply of water – Household 

connection 

C-445/05 14-06-2007 Werner Haderer Exemption – Private tuition 40 

C-453/05 21-06-2007 Volker Ludwig Exemption – Negotiation of credit 40 

C-455/05 19-04-2007 Velvet & Steel Exemption – Obligation to renovate property 40 

C-462/05 12-06-2008 Commission – Portugal Reduced rate – Toll 45 

C-13/06 07-12-2006 Commission – Greece Exemption – Vehicle-breakdown service 39 

C-73/06 28-06-2007 Planzer Refund – Place of establishment 41 

C-97/06 18-10-2007 Navicon Zero rate – Chartering of sea vessels 42 

C-132/06 17-07-2008 Commission – Italy Graveyard amnesty 45 

C-168/06 06-03-2007 Ceramika Parady¿ Penalties as percentage of unpaid/over-claimed 

VAT – Competence of the ECJ 

C-174/06 25-10-2007 CO.GE.P Exemption – Concession of immovable property 42 

C-271/06 21-02-2008 Netto Supermarkt Zero rating – Forged evidence 43 

C-283/06 11-10-2007 Kögáz Charges characterized as turnover tax – Local 

business tax 

38 

41 

41 

40 

39 

43 

39 

42



C-309/06 10-04-2008 Marks & Spencer Zero rate – Unjust enrichment 43 

C-312/06 11-10-2007 Garancia Biztosító Charges characterized as turnover tax – Local 

business tax 

C-355/06 18-10-2007 Van der Steen Director/sole shareholder 42 

C-368/06 18-12-2007 Cedilac Deductions – Transition to immediate deduction 42 

C-401/06 06-12-2007 Commission – Germany Place of supply – Services of executor 42 

C-408/06 13-12-2007 Franz Götz Milk quota sales points 42 

C-425/06 21-02-2008 Part Service Abuse of law – Split-up of contracts 43 

C-437/06 13-03-2008 Securenta Deductions – Taxable and non-taxable activities 43 

C-451/06 06-12-2007 Gabriele Walderdorff Fishing rights in the form of a lease 42 

C-484/06 10-07-2008 Ahold Rounding-off amounts of VAT 45 

C-25/07 10-07-2008 Alicja Sosnowska Refund of excess input tax 45 

T-29/07 14-05-2008 Lactalis Annulment of Art. 411 of Directive 2006/112 44 

C-95/07 08-05-2008 Ecotrade Deductions – Time limit 44 

C-96/07 08-05-2008 Ecotrade Deductions – Time limit 44 

C-98/07 06-03-2008 Nordania, BG Factoring Pro rata – Capital goods – Leased goods 43 

C-124/07 03-04-2008 J.C.M. Beheer BV Exemption – Insurance agent acting on behalf 

of another agent 

C-162/07 22-05-2008 Ampliscientifica Group registration – Connectivity of members 44 


C-186/07 16-04-2008 Club Náutico Effect of ECJ case law on IGIC (Canary Island) 44 

C-231/07 14-05-2008 Ladbroke Exemption – Financial services – Betting agent 44 

C-232/07 14-05-2008 Derby Exemption – Financial services – Betting agent 44 

C-253/07 16-10-2008 Canterbury Hockey Club Exemption – Sport 45 

C-288/07 16-09-2008 

30-01-2009 

Isle of Wight 

(corrigendum) 

C-291/07 06-11-2008 Kollektivavtalsstiftelsen TRR Trygghetsrådet 

© 2012 IBFD 

Public bodies – Distortions of competition 45 

Reverse charge mechanism – Customer with 

mixed activities 

C-302/07 05-03-2009 Wetherspoon Rounding-off amounts of VAT 47 

C-357/07 23-04-2009 TNT Post UK Exemption – Postal services 47 

C-371/07 11-12-2008 Danfoss and AstraZeneca Deductions – VAT on business meals 46 

C-407/07 11-12-2008 Stichting Centraal Begeleidingsorgaan voor 

de Intercollegiale Toetsing 

Exemption – Cost-sharing associations 46 

C-414/07 22-12-2008 Magoora Deductions – Exclusions – Car expenses 46 

C-426/07 17-07-2008 Dariusz Krawczyñski Charges characterized as turnover tax – 

Registration tax on passenger cars 

C-456/07 21-05-2008 Karol Mihal Public bodies – Bailiffs 44 

C-460/07 23-04-2009 Sandra Puffer Preferential treatment of residential property for 

taxable persons – Unintended amendment of 

standstill provision 

C-488/07 18-12-2008 Royal Bank of Scotland Deduction – Rounding up pro-rata percentage 46 

C-502/07 15-01-2009 K-1 Additional tax liability 46 

C-515/07 12-02-2009 Vereniging Noordelijke Land- en Tuinbouw 

Organisatie 

Allocation of all goods and services 47 

C-554/07 16-07-2009 Commission – Ireland Public bodies 49 

C-566/07 18-06-2009 Stadeco VAT not legally due – Correcting invoice 48 

C-572/07 11-06-2009 RLRE Tellmer Property Letting + cleaning of immovable property 48 

C-1/08 19-02-2009 Athesia Druck Place of supply – Advertising services 47 

C-2/08 03-09-2009 Olimpiclub Abuse of law – Res judicata 49 

C-7/08 02-07-2009 Har Vaessen Importation of low-value consignments 48 

C-10/08 19-03-2009 Commission – Finland Deduction – Vehicle registration tax 47 

C-29/08 29-10-2009 SKF Sale of subsidiary 49 

C-37/08 03-09-2009 RCI Europe Exchange of timeshare usage rights in holiday 

accommodation 

C-74/08 23-04-2009 Parat Deduction of input tax – Subsidized investments 48 

C-102/08 04-06-2009 Salix Public authorities – Exempt transactions 48 

42 

43 

46 

45 

48 

49



C-118/08 26-01-2010 Transportes Urbanos Refund application period – Action for damages 50 

C-119/08 05-02-2009 Mechel Nemunas Charges characterized as turnover tax 47 

C-151/08 27-11-2008 N.N. Renta Charges characterized as turnover tax – Stamp 

duty in immovable property transactions 

C-154/08 12-11-2009 Commission – Spain Public authorities – Land registrars 50 

C-156/08 27-11-2008 Monika Vollkommer Charges characterized as turnover tax – Real 

property transfer tax on building land 

C-174/08 29-10-2009 NCC Construction Danmark Deduction – Incidental immovable property 

transactions – Construction on own account 

C-230/08 29-04-2010 Dansk Transport og Logistik Unlawfully imported goods seized by customs 51 

C-242/08 22-10-2009 Swiss Re Germany Holding Place of supply – Transfer of life insurance 49 

C-244/08 16-07-2009 Commission – Italy Refund procedure despite FE 49 

C-246/08 29-10-2009 Commission – Finland Public legal advice 50 

C-262/08 10-06-2010 CopyGene Exemption – Stem cell bank 52 

C-267/08 06-10-2009 SPÖ Landesorganisation Kärnten External advertising – Political party 49 

C-377/08 02-07-2009 EGN Input tax deduction – Telecommunications 

services supplied to non-resident businesses 

C-433/08 03-12-2009 Yaesu Europe Signature of refund application 50 

C-461/08 19-11-2009 Don Bosco Supply of partly demolished building 50 

C-472/08 21-01-2010 Alstom Power Hydro Refund application period (3 years) 50 

C-473/08 28-01-2010 Ingenieurbüro Eulitz Exemption – School or university education 50 

C-483/08 09-07-2009 Luc Varenne Refund application period 49 

C-492/08 17-06-2010 Commission – France Reduced rate – Services of lawyers 52 

C-536/08 22-04-2010 X Deduction of VAT due on safety net acquisition 51 

C-538/08 15-04-2010 X Holding Exclusions from deduction – Passenger cars 51 

C-539/08 22-04-2010 Facet Deduction of VAT due on safety net acquisition 51 

C-581/08 30-09-2010 EMI Group Samples – Gifts of low value 53 

C-582/08 15-07-2010 Commission – United Kingdom Refunds to non-EU financial institutions 53 

C-3/09 18-03-2010 Erotic Center Reduced rate – Private film sceening 51 

C-33/09 15-04-2010 Oracle Deduction – Fringe benefits for staff 51 

C-40/09 29-07-2010 Astra Zeneca Goods or services – Vouchers used as wages in 

kind 

C-41/09 03-03-2011 Commission – Netherlands Reduced rate – Racehorses 56 

C-49/09 28-10-2010 Commission – Poland Reduced rate – Clothing for babies, footware 54 

C-53/09 07-10-2010 Loyalty Management Customer-loyalty-reward scheme 54 

C-55/09 07-10-2010 Baxi Customer-loyalty-reward scheme 54 

C-58/09 10-06-2010 Leo-Libera Exemption – Gaming machines 52 

C-79/09 25-03-2010 Commission – Netherlands Secondment of staff 51 

C-84/09 18-11-2010 X Zero rate – Export within certain period 54 

C-86/09 10-06-2010 Future Health Technologies Exemption – Stem cell bank 52 

C-88/09 11-02-2010 Graphic Procédé Supply of goods or services – Reprography 51 

C-94/09 06-05-2010 Commission – France Tax rates – Funeral services 52 

C-97/09 26-10-2010 Ingrid Schmelz Small businesses – Discrimination 54 

C-103/09 22-12-2010 Weald Leasing Leasing through connected party 55 

C-156/09 18-11-2010 Verigen Transplantation Cell replication 55 

C-175/09 28-10-2010 AXA UK Exemptions – Collection of fee for dental plan 54 

C-188/09 29-07-2010 Profaktor Deduction – Administrative obligations 53 

C-222/09 07-10-2010 Kronospan Mielec Place of supply – investigation and 

measurement of CO emissions 

C-228/09 20-05-2010 Commission – Poland Taxable amount – Car registration charge 52 

C-237/09 3-6--2010 Nathalie De Fruytier Exemption – Transport of human organs 52 

C-248/09 29-07-2010 Pakora Pluss Importation – Customs value – Importer 53 

C-270/09 16-12-2010 MacDonald Resorts Redemption of points – Letting of timeshare 

accommodation 

© 2012 IBFD 

2 

46 

46 

50 

48 

53 

54 

55



C-276/09 02-12-2010 Everything Everywhere Additional charge depending on method of 

payment 

C-277/09 22-12-2010 RBS Deutschland Abuse of law – Cross-border rental of vehicles 56 

C-285/09 07-12-2010 R Zero rate – Fraudulent transaction 55 

C-311/09 06-05-2010 Commission – Poland Flat-rate taxation of national transport 52 

C-368/09 15-07-2010 Pannon Gép Right to deduct – Deficient invoices 53 

C-381/09 07-07-2010 Gennaro Curia Exemption – Exorbitant lending activities 52 

C-385/09 21-10-2010 Nidera Right to deduct – Registration within 

reasonable period 

C-392/09 30-09-2010 Uszodaepito Invoices – Retrospective effect of invoicing 

requirements 

C-395/09 30-09-2010 Oasis East Right to deduct – Supplier in “tax haven” 54 

C-430/09 16-12-2010 Euro Tyre Holding Triangulation – Attribution of transport 55 

C-433/09 22-12-2010 Commission – Austria Taxable amount – Normverbrauchsabgabe 56 

C-438/09 22-12-2010 Dankowski Right to deduct – Invoice from non-registered 

business 

C-441/09 12-05-2011 Commission – Austria Reduced rate – Live animals (racehorses) 57 

C-453/09 12-05-2011 Commission – Germany Reduced rate – Live animals (racehorses) 57 

C-489/09 27-01-2011 Vandoorne Special measure – Banderol system – VAT paid 

by manufacturer and reclaimed by wholesaler 

C-497/09 10-03-2011 Manfred Bog Reduced rate – Food and drink 56 

C-499/09 10-03-2011 Cinemax X Entertainment Reduced rate – Food and drink 56 

C-501/09 10-03-2011 Lohmeyer Reduced rate – Food and drink 56 

C-502/09 10-03-2011 Fleischerei Nier Reduced rate – Food and drink 56 

C-530/09 27-10-2011 Inter-Mark Place of supply – Provision of exhibition stand 58 

C-540/09 10-03-2011 Skandinaviska Enskilda Banken Exemption – Underwriting guarantee 57 

C-31/10 09-12-2010 Minerva Travel agents – Sale of opera tickets 55 

C-93/10 27-10-2011 GFKL Financial Services Exemption – Taxable amount – Transferred 

debts 

C-106/10 28-07-2011 Lidl Taxable amount – Vehicle tax 57 

C-107/10 12-05-2011 Enel Maritsa Iztok 3 Refund – Interest 57 

C-114/10 pending Belpolis Reduced rate – Discrimination 

C-116/10 22-12-2010 Feltgen, Bacino Zero rate – Rental of vessel with crew 56 

C-180/10 15-09-2011 S³aby Taxable person – Disposal of building land 58 

C-181/10 15-09-2011 Kuæ Taxable person – Disposal of building land 58 

C-203/10 03-03-2011 Auto Nikolovi Used goods – Used tyres and rims 56 

C-218/10 Opinion ADV Place of supply – Supply of staff 

C-259/10 10-11-2011 The Rank Group Comparator supplies 58 

C-260/10 10-11-2011 The Rank Group Exemption – Gambling 58 

C-274/10 28-07-2011 Commission – Hungary Refund of VAT – Carry-forward of excess input 

VAT 

C-280/10 Opinion Kopalnia Odkrywkowa Polski Right to deduct – Invoice addressed to nonregistered 

entity 

C-285/10 09-06-2011 Campsa Estaciones de Servicio Taxable amount – Connected parties 57 

C-334/10 pending X Temporary private use of business assets 

C-350/10 28-07-2011 Nordea Pankki Suomi Exemption – Financial services – Swift network 58 

C-351/10 16-06-2011 Laki Unauthorized transport – Place of importation 57 

C-414/10 Opinion Société Veleclair Deduction of non-paid import VAT 

C-421/10 06-10-2011 Markus Stoppelkamp Reverse charge mechanism – Place of 

establishment 

C-427/10 15-12-2011 Banca Antoniana Popolare Veneta Refund to customer – Time limit and procedure 59 

C-436/10 pending BLM Private use of company dwelling 

C-444/10 10-11-2011 Christel Schriever Transfer of business – Lease of premises 59 

C-464/10 14-07-2011 Henfling, Davin, Tanghe/Tiercé 

Franco-Belge 

C-480/10 pending Commission – Sweden VAT grouping 

© 2012 IBFD 

Exemption – Commissionnaire – Betting office 57 

55 

54 

53 

56 

56 

58 

57 

58



C-499/10 21-12-2011 Vlaamse Oliemaatschappij Missing goods – Liability of warehouse keeper 59 

C-500/10 Opinion Belvedere Costuzioni Refund of VAT – Late application 

C-504/10 27-10-2011 Tanoarch Deduction – Patent for excessive consideration 58 

C-511/10 pending Baumark Deduction – Pro rata or effective use? 

C-520/10 Opinion Lebara Telephone cards 

C-524/10 Opinion Commission – Portugal Flat-rate compensation farmers 

C-587/10 pending VSTR Zero rate – Customer's identification number 

C-588/10 pending Kraft Foods Polska Corrected sales invoices 

C-591/10 Opinion Little Woods Retail Refund of tax – Simple or compound interest 

C-594/10 Opinion Van Laarhoven Mixed-used assets – Standstill provision 

C-596/10 pending Commission – France Reduced rate – Horses 

C-621/10 pending Balkan and Sea Properties Taxable amount – Open-market value 

C-624/10 15-12-2011 Commission – France Reverse charge mechanism – Tax representative 

– Deduction of VAT paid on behalf ot third 

party 

C-25/11 pending Varzim Sol Right to deduct – Pro rata or actual use – 

Subsidies 

C-33/11 pending A Oy Zero rate – Airlines operating on international 

routes 

C-44/11 pending Deutsche Bank Exemption – Portfolio management 

C-65/11 pending Commission – Netherland VAT grouping 

C-69/11 pending Connoisseur Belgium Taxable amount 

C-74/11 pending Commission – Finland VAT grouping – Non-taxable members – 

Financial sector only 

C-80/11 pending Mahagében Right to deduct – Conditions 

C-85/11 pending Commission – Ireland VAT grouping – Non-taxable members 

C-86/11 pending Commission – United Kingdom VAT grouping – Non-taxable members 

C-95/11 pending Commission – Denmark VAT grouping - Non-taxable members 

C-108/11 pending Commission – Ireland Reduced rate – Horses and greyhounds 

C-109/11 pending Commission – Czech Republic VAT grouping – Non-taxable members 

C-117/11 pending Purple Parking Single supply – Parking + passenger transport 

C-118/11 pending Eon Asset Management Right to deduct – Free supplies of goods 

C-119/11 pending Commission – France Reduced rate – Admission to concerts 

C-129/11 pending Provadiinvest Taxable amount – Open-market value 

C-142/11 pending Péter Dávid Right to deduct – Identity of subcontractors 

C-153/11 pending Klub Right to deduct – Property for residential or 

business purposes 

C-160/11 pending Bawaria Motors Margin scheme 

C-165/11 pending Profitude Storage of goods under customs regime 

C-174/11 pending Zimmermann Exemption – Travelling nurse 

C-189/11 pending Commission – Spain Travel agents 

C-193/11 pending Commission – Poland Travel agents 

C-210/11 pending Medicom Private use of business property 

C-211/11 pending Maison Patrice Alard Private use of business property 

C-220/11 pending Star Coaches Travel agents – Passenger transport 

C-224/11 pending BGZ Leasing Exemption – Insurance of leased goods 

C-225/11 pending Able UK Zero rate – Dismantling Navy ships 

C-234/11 pending TETS Haskkovo Right to deduct – Demolition of business 

premises 

C-236/11 pending Commission – Italy Travel agents 

C-250/11 pending Lietuvos gelezinkeliai Import exemption 

C-257/11 pending Gran Via Moineºti Supply of immovable property to be demolished 

C-259/11 pending Zadelhoff Supply of immovable property or of shares 

C-263/11 pending Ainârs Rçdlihs Economic activity – Exploitation of forest – 

100%-penalty 

© 2012 IBFD 

59



C-269/11 pending Commission – Czech Republic Travel agents 

C-273/11 pending Mecsek-Gabona Zero rate -- Intra-Community supply 

C-275/11 pending GfBk Exemption – Management of investment 

portfolio 

C-284/11 pending EMS Bulgaria Right to deduct – Exclusion period 

C-285/11 pending Bonik Absence of actual supply 

C-293/11 pending Commission – Greece Travel agents 

C-294/11 pending Elsacom Refund – Application time-limit 

C-296/11 pending Commission – France Travel agents 

C-298/11 pending Dobrudzhanska petrolna kompania Taxable amount – Open-market value 

C-299/11 pedning Vlaardingen Self-supply 

C-309/11 pending Commission – Finland Travel agents 

C-310/11 pending Grattan Taxable amount – Discounts 

C-318/11 pending Daimler Fixed establishment – Testing facility 

C-319/11 pending Widex Fixed establishment – Research facility 

C-324/11 pending Tóth Right to deduct – Fraudulent supplier 

C-326/11 pending Komen Exemption – New immovable property 

C-360/11 pending Commission – Spain Reduced rate – Medicinal substances, aids and 

appliances 

C-377/11 pending International Bingo Technology Turnover derived from bingo 

C-388/11 pending Credit Lyonnais Right to deduct – Main office + FE 

C-392/11 pending Field Fisher Waterhouse Letting of immovable property – Service charge 

C-395/11 pending Wohn- und Gewerbebau Reverse charge mechanism – Construction 

activities 

C-424/11 pending Wheels Exemption – Management of pension funds 

C-450/11 pending Commission – Portugal Travel agents 

C-473/11 pending Commission – the Netherlands Travel agents 

C-496/11 pending Portugal Telecom Calculation pro-rata fraction 

C-525/11 pending Mednis Deductible VAT > output VAT 

C-527/11 pending Ablessio Abusive registration 

C-532/11 pending Susanne Leichenich Exemption – Letting of houseboat + mooring 

C-543/11 pending Maasdriel Exemption – Land after demolition of building 

C-549/11 pending Orfey Time of supply – Consideration in kind 

C-550/11 pending Pigi, P. Dimova Deduction – Theft 

C-557/11 pending Maria Kozak Travel agents – In-house travel service 

C-560/11 pending Danilo Debiasi Deduction – Equal treatment of healthcare 

professionals in EU 

C-563/11 pending Forvalds Deduction – Non-existing supply 

C-565/11 pending Mariana Irimie Damages – Ingringement of right to property 

C-572/11 pending Menidzharski Deduction – VAT mentioned on an invoice 

© 2012 IBFD


© 2012 IBFD

Cases 9/70, 20/70 and 23/70 

6 October 1970, 21 October 1970 and 21 October 1970 

Franz Grad S Finanzamt Traunstein 

Transports Lesage & Cie S Hauptzollamt Freiburg 

Erich Haselhorst S Finanzamt Düsseldorf-Altstadt 

1. The second paragraph of Article 4 of the Council Decision of 

1) 

13 May 1965 , which prohibits the Member States from apply- 

ing the common system of turnover tax concurrently with specific 

taxes levied instead of turnover tax, is capable, in conjunction 

with the provisions of the Directives of 11 April 1967 

and 9 December 1969, of producing direct effects in the legal 

relationships between the Member States to which the 

decision is addressed and those subject to their jurisdiction 

and of creating for the latter the right to invoke these 

provisions before the courts; 

2. The prohibition on applying the common system of turnover 

tax concurrently with specific taxes becomes effective on the 

date laid down in the Third Directive [...], namely on 1 

January 1972; 

3. A tax with the features described by the Finanzgericht which is 

not imposed upon commercial transactions but merely 

because goods are carried by road and the basis of assessment 

of which is not consideration for a service but the physical 

load expressed in metric tonnes/kilometres to which the 

roads are subjected through the activity taxed, does not correspond 

to the usual form of turnover tax within the meaning 

of the second paragraph of Article 4 of the decision of 13 May 

1965. 

[1970] ECR 825, [1970] ECR 861 and [1970] ECR 881 

1) 

The first paragraph of Article 4 of Council Decision of 13 May 1965 (No. 

65/271) provided that once a common system of turnover tax has been 

adopted by the Council and brought into force in the Member States, 

the latter shall apply that system, in a manner to be determined, to the 

carriage of goods by rail, road and inland waterway. 

The second paragraph of that article provided that this common system 

of turnover tax shall, in so far as the carriage of goods by road, by rail 

and by inland waterway was subject to specific taxes instead of to the 

turnover tax, replace such specific taxes. 

Case 111/75 

20 May 1976 

Impresa Costruzioni Comm. Quirino Mazzalai S Ferrovia 

del Renon 

Article 6(4) of the Second Directive [...] cannot be interpreted as 

permitting the moment when the service is provided to be identified 

with that when the invoice is issued or a payment on account 

is made if these transactions take place after the service has 

been carried out. 

[1976] ECR 657 

Case 51/76 

1 February 1977 

Verbond van Nederlandse Ondernemingen S Inspecteur der 

Invoerrechten en Accijnzen 

1. The words "capital goods" appearing in the third indent of 

Article 17 of the Second Directive [...] mean goods used for 

the purposes of some business activity and distinguishable by 

their durable nature and their value and such that the 

acquisition costs are not normally treated as current expenditure, 

but are written off over several years. 

2. The Member States have a certain margin of discretion as 

regards the requirements which must be satisfied concerning 

the durability and value of the goods, together with the rules 

applicable for writing off, provided that they pay due regard to 

the existence of an essential difference between capital goods 

and the other goods used in the management and in the day 

to day running of undertakings. 

3. In the case of goods purchased in 1972 and intended to be 

used for the purposes of the undertaking which do not belong 

to the category of capital goods within the meaning of Article 

17 of the Directive, it is the duty of the national court before 

which the rule as to immediate deduction set out in Article 11 

of the Directive is invoked to take those facts into account in 

so far as a national implementing measure falls outside the 

limits of the margin of the discretion left to the Member 

States. 

[1977] ECR 113 

Judgments of the Court of Justice – 1 

© 2012 IBFD 

Case 126/78 

12 June 1979 

NV Nederlandse Spoorwegen S Staatssecretaris van Financiën 

1. If a carrier has undertaken, in addition to the transport of the 

goods, to collect the price of the goods before delivering 

them to the consignee (cash-on-delivery system) the 

collection of that price is a service ancillary to the transport 

within the meaning of Annex b, item 5, to the Second 

Directive [...]. 

2. For the purposes of the application of VAT Member States are 

not empowered to treat an ancillary service such as the 

collection of the cash-on-delivery price separately from the 

service of the transport of goods. 

3. The national court must take account of the combined provisions 

of Article 6(2) of the Second Directive and of Annex b, 

item 5, thereto. 

[1979] ECR 2041 

Cases 181/78 and 229/78 

12 June 1979 

Ketelhandel P. van Paassen bv S Staatssecretaris van Financiën/Inspecteur 

der invoerrechten en accijnzen 

Denkavit Dienstbetoon BV S Minister van Financiën ® 

A Member State has adopted a system such as that referred to in 

the fourth paragraph of point 2 "regarding Article 4" of Annex A 

to the Second Directive [...] if it has laid down in its legislation 

that turnover tax shall be levied inter alia on the supply of goods 

and services by undertakings, after entering into the 

consultations to which reference is made in Article 16 of the 

Directive, even though it has not defined the concept of an 

undertaking otherwise than as "any person who independently 

carries on business". 

[1979] ECR 2063 

Case 154/80 


Coöperative Vereniging "Coöperatieve Aardappelenbewaarplaats 

GA" S Staatssecretaris van Financiën ® 

There can be no question of any consideration within the 

meaning of the opening words of subparagraph (a) of Article 8 

of the Second Directive [...] in the case of a cooperative 

association running a warehouse for the storage of goods which 

does not impose any storage charge on its members for the 

service provided. 

[1981] ECR 445 

Case 8/81 

19 January 1982 

Ursula Becker – Finanzamt Münster-Innenstadt 

As from 1 January 1979, it was possible for the provision 

concerning the exemption from turnover tax of transactions 

consisting of the negotiation of credit contained in Article 

13(B)(d)(1) of the Sixth Directive [...] to be relied upon, in the 

absence of the implementation of that Directive, by a credit 

negotiator where he had refrained from passing that tax on to 

persons following him in the chain of supply, and the state could 

not claim, as against him, that it had failed to implement the 

Directive. 

[1982] ECR 53 

Case 89/81 

1 April 1982 

Hong Kong Trade Development Council S Staatssecretaris 

van Financiën ® 

A person who habitually provides services for traders, in all cases 

free of charge, cannot be regarded as a taxable person within 

the meaning of Article 4 of the Second Directive [...]. 

[1982] ECR 1277 

Case 15/81 

5 May 1982 

Gaston Schul Douane Expediteur BV S Inspecteur der Invoerrechten 

en Accijnzen Roosendaal 

1. VAT which a Member State levies on the importation of 

products from another Member State supplied by a private

person where no such tax is levied on the supply of similar 

products by a private person within the territory of the 

Member State of importation does not constitute a charge 

having an effect equivalent to a customs duty on imports 

within the meaning of Articles 12 and 13(2) of the Treaty. 

2. VAT which a Member State levies on the importation of 

products from another Member State supplied by a private 

person where no such tax is levied on the supply of similar 

products by a private person within the territory of the 

Member State of importation constitutes internal taxation in 

excess of that imposed on similar domestic products within 

the meaning of Article 95 of the Treaty, to the extent to which 

the residual part of the VAT paid in the Member State of 

exportation which is still contained in the value of the product 

on importation is not taken into account. The burden of 

proving facts which justify the taking into account of the tax 

falls on the importer. 

3. Article 2(2), of the Sixth Directive [...] is compatible with the 

Treaty and therefore valid since it must be interpreted as not 

constituting an obstacle to the obligation under Article 95 of 

the Treaty to take into account, for the purpose of applying 

VAT on the importation of products from another Member 

State supplied by a private person where no such tax is levied 

on the supply of similar products by a private person within 

the territory of the Member State of importation, the residual 

part of the VAT paid in the Member State of exportation and 

still contained in the value of the product when it is imported. 

4. Article 95 of the Treaty prohibits Member States from 

imposing VAT on the importation of products from other 

Member States supplied by a private person where no such 

tax is levied on the supply of similar products by a private 

person within the territory of the Member State of importation, 

to the extent to which the residual part of the VAT paid in the 

Member State of exportation and still contained in the value of 

the product when it is imported is not taken into account. 

[1982] ECR 1409 

Case 255/81 

10 June 1982 

R. A. Grendel S Finanzamt für Körperschaften in Hamburg 

As from 1 January 1979 it was possible for the provision 

concerning the exemption from turnover tax of transactions 

consisting of the negotiation of credit contained in Article 

13(B)(d)(1) of the Sixth Directive [...] to be relied upon, in the 

absence of the implementation of that Directive, by a credit 

negotiator where he had refrained from passing that tax on to 

persons following him in the chain of supply, and the state could 

not claim, as against him, that it had failed to implement the 

Directive. 

[1982] ECR 2301 

Case 222/81 

1 July 1982 

B.A.Z. Bausystem AG S Finanzamt München für Körperschaften 

The basis of assessment referred to in Article 8(a) of the Second 

Directive [...] does not include interest awarded to an undertaking 

by a judicial decision where such interest has been awarded 

to it by reason of the fact that the balance of the consideration 

for the services provided has not been paid in due time. 

[1982] ECR 2527 

Case 70/83 


Gerda Kloppenburg S Finanzamt Leer 

In the absence of the implementation of the Sixth Directive [...], 

it was possible for the provision concerning the exemption of the 

negotiation of credit contained in Article 13(B)(d)(1) of that 

Directive to be relied upon by a credit negotiator in relation to 

transactions carried out between 1 January and 30 June 1978 

where he had refrained from passing that tax on to persons 

following him in the chain of supply. 

[1984] ECR 1075 


© 2012 IBFD 

Case 294/82 


Senta Einberger S Hauptzollamt Freiburg 

Article 2 of the Sixth Directive [...] must be interpreted as meaning 

that no import turnover tax arises upon the unlawful importation 

into the Community of drugs not confined within economic 

channels strictly controlled by the competent authorities for use 

for medical and scientific purposes. That interpretation applies 

also to Article 2 of the Second Directive on the harmonization of 

VAT. 

[1984] ECR 1177 

Case 324/82 

10 April 1984 

Commission of the European Communities – Kingdom of 

Belgium 

1. By retaining the catalogue price as the basis for charging VAT 

on cars, as a special measure derogating from Article 11 of 

the Sixth Directive [...], when the requirements laid down in 

Article 27(5) of the Directive are not fulfilled, the Kingdom of 

Belgium has failed to fulfil its obligations under the EEC Treaty; 

1) 

2. The remainder of the application is dismissed; 

3. [...] 

[1984] ECR 1861 

1) 

As regards the Belgian system for taxing the use of “voitures de 

direction” appropriated by the taxable person for his own private 

needs, the Commission had not offered sufficient evidence that it was 

not a genuine simplification measure or that it might have affected the 

amount of tax due at the final consumption stage to an extent which 

was more than negligible. 

Case 42/83 

10 July 1984 

Dansk Denkavit A.p.S. S Ministeriet for Skatter og Afgifter 

1. The Sixth Directive [...] does not prevent a Member State 

from laying down in respect of VAT on imports accounting 

periods and periods for payment which are different from the 

periods allowed for payment of the net tax liability under the 

internal system. 

2. Differences in time-limits laid down by national legislation 

with regard to the taxation of imports and taxation of 

domestic transactions may, in certain circumstances, 

constitute an infringement of Article 95 of the Treaty. 

Nevertheless, tax periods which serve as a basis for 

calculating the net tax position of each taxable person under 

the internal system need not, as Community legislation stands 

at present, be taken into consideration in the comparison of 

the periods for payment. Thus, there is nothing in legislation 

such as that described by the national court which is capable 

of constituting discrimination within the meaning of Article 95 

of the Treaty. 

[1984] ECR 2649 

Case 5/84 


Direct Cosmetics Ltd. S Commissioners of Customs and Excise 

1. Where national legislation, notified under Article 27(5) of the 

Sixth Directive [...] is amended by the deletion of a reference 

to the criterion of protection of the national revenue, such an 

amendment constitutes a “special measure” within the meaning 

of Article 27(1) requiring the Member State to inform the 

Commission under Article 27(2). 

2. A Member State which has failed to fulfil its obligation under 

Article 27(2) of the Sixth Directive by not informing the Commission 

of a special measure derogating from the provisions 

of Article 11(A)(1)(a) of the Directive and thus requiring the 

authorization of the Council under Article 27(1) may not rely 

on that measure as against an individual seeking before the 

national courts the application of provisions of revenue law 

adopted in conformity with Article 11(A)(1)(a) of the 

Directive. 

[1985] ECR 617

Case 268/83 


D.A. Rompelman and E.A. Rompelman-Van Deelen, Amsterdam 

S Minister van Financiën 

The acquisition of a right to the future transfer of property rights 

in part of a building yet to be constructed with a view to letting 

such premises in due course may be regarded as an economic 

activity within the meaning of Article 4(1) of the Sixth Directive 

[...]. However, that provision does not preclude the tax administration 

from requiring the declared intention to be supported by 

objective evidence such as proof that the premises which it is 

proposed to construct are specifically suited to commercial 

exploitation. 

[1985] ECR 655 

Case 139/84 

14 May 1985 

Van Dijk's Boekhuis BV S Staatssecretaris van Financiën 

The production of goods from customers' materials, as referred to 

in Article 5(2)(d) of the Second Directive [...] and Article 5(5)(a) 

of the Sixth Directive [...], only takes place where a contractor 

produces a new article from the materials entrusted to him by his 

customer. A new article is produced when the work of the 

contractor results in an article whose function, according to 

generally accepted views, is different from that of the materials 

provided. 

[1985] ECR 1405 

Case 47/84 

21 May 1985 

Gaston Schul Douane Expediteur BV S Staatssecretaris van 

Financiën ® 

1. Where a Member State charges VAT on the importation, from 

another Member State, of goods supplied by a private person, 

but does not charge VAT on the supply by a private person of 

similar goods within its own territory, the VAT payable on 

importation must be calculated by taking into account the 

amount of VAT paid in the Member State of exportation that is 

still contained in the value of the goods at the time of importation 

in such a way that that amount is not included in the 

taxable amount and is in addition deducted from the VAT 

payable on importation. 

2. The amount of VAT paid in the Member State of exportation 

that is still contained in the value of the goods at the time of 

importation is equal: in cases in which the value of the goods 

has decreased between the date on which VAT was last 

charged in the Member State of exportation and the date of 

importation: to the amount of VAT actually paid in the Member 

State of exportation, less a percentage representing the 

proportion by which the goods have depreciated; in cases in 

which the value of the goods has increased over that same 

period: to the full amount of the VAT actually paid in the 

Member State of exportation. 

[1985] ECR 1491 

Case 168/84 

4 July 1985 

Günther Berkholz S Finanzamt Hamburg-Mitte-Altstadt 

1. Article 9(1) of the Sixth Directive [...] must be interpreted as 

meaning that an installation for carrying on a commercial 

activity, such as the operation of gaming machines, on board 

a ship sailing on the high seas outside the national territory 

may be regarded as a fixed establishment within the meaning 

of that provision only if the establishment entails the permanent 

presence of both the human and technical resources 

necessary for the provision of those services and it is not 

appropriate to deem those services to have been provided at 

the place where the supplier has established his business. 

2. Article 15(8) of the Sixth Directive must be interpreted as 

meaning that the exemption for which it provides does not 

apply to the operation of gaming machines installed on board 

the sea-going vessels referred to in that article. 

[1985] ECR 2251 


© 2012 IBFD 

Case 16/84 

10 July 1985 


the Netherlands 

1) 

1. The application is dismissed. 

2. [...] 

[1985] ECR 2355 

1) 

The Commission had claimed that, by failing to adopt within the 

prescribed period the laws, regulations or administrative provisions 

needed to comply with Article 11 of the Sixth Directive, the Kingdom of 

the Netherlands had failed to fulfil its obligations under the EEC Treaty. 

In particular, the Commission complained that the Kingdom of the 

Netherlands had retained Article 8(3) of the "Wet op de omzetbelasting 

1968", which concerned the taxable amount in the case of the supply 

of movable goods where goods of the same kind were traded in and 

provided that, subject to certain conditions, the value of the trade-in 

was not included in the consideration payable by the purchaser. 

Case 17/84 

10 July 1985 

Commission of the European Communities – Ireland 

1) 

1. The application is dismissed; and 

2. [...]. 

[1985] ECR 2375 

1) 

The Commission had claimed that, by continuing to apply Section 10(2) 

of the VAT Act 1972, which reduced the taxable amount of goods sold 

in conjunction with a trade-in, contrary to Article 11 of the Sixth 

Directive, Ireland had failed to fulfil its obligations under the Directive. 

Case 107/84 

11 July 1985 

Commission of the European Communities – Federal Republic 

of Germany 

1. By exempting from VAT the services provided, by virtue of 

statutory provisions, by transport undertakings for the 

Deutsche Bundespost, the Federal Republic of Germany has 

failed to fulfil its obligations under the EEC Treaty and under 

the provisions of the Sixth Directive [...]; 

2. [...] 

[1985] ECR 2655 

Case 249/84 

3 October 1985 

Venceslas Profant S Ministère public and Ministère des finances 

® 

1. The VAT which a Member State levies on the importation of a 

motor vehicle from another Member State is not a customs 

duty on importation or a charge having equivalent effect 

within the meaning of Articles 12 and 13 of the EEC Treaty. 

2. The rules of Community law, and in particular those laid down 

by the Sixth Directive [...] preclude the levying by a Member 

State of VAT on the importation of a motor vehicle purchased 

in another Member State, where VAT was paid and the 

vehicle is registered, when the vehicle is used by a national of 

the second Member State resident in that state but studying 

in the first Member State, where for the period of his studies 

his name is entered in the aliens' register. Whether or not the 

person in question is married is irrelevant. 

[1985] ECR 3237 

Case 295/84 

27 November 1985 

Rousseau Wilmot S.A., Caudry S Caisse de Compensation de 

l'Organisation Autonome Nationale de l'lndustrie et du Commerce 

(ORGANIC), Valbonne 

The expression "duties or charges which cannot be characterized 

as turnover taxes" in Article 33 of the Sixth Directive [...] must 

be interpreted as including a charge of a non-fiscal nature which 

is levied on companies or certain categories of companies to 

provide finance for social security schemes and which is calculated 

on the basis of the total annual turnover of the companies 

concerned. 

[1985] ECR 3759 

Case 283/84 


Trans Tirreno Express S.p.A. S Ufficio Provinciale IVA, Sassari 

Article 9(2)(b) of the Sixth Directive [...] does not preclude a 

Member State from applying its VAT legislation to a transport 

operation effected between two points within its national

territory, even where a part of the journey is completed outside 

its national territory, provided that it does not encroach on the 

tax jurisdiction of other states. 

[1986] ECR 231 

Case 73/85 

8 July 1986 

Hans-Dieter and Ute Kerrutt, Markgröningen S Finanzamt 

Mönchengladbach-Mitte 

1. Under a scheme such as the “Bauherrenmodell” referred to in 

the order requesting a preliminary ruling the supply of goods 

and services under a parcel of contracts for work and services 

in connection with the construction of a building, except the 

supply of the building land, are subject to VAT by virtue of 

Article 2(1) of the Sixth Directive [...]. 

2. No provision of community law prohibits a Member State from 

levying on a transaction which is subject to VAT under the 

Sixth Directive other taxes on transfers and transactions, such 

as the German “Grunderwerbsteuer”, provided that such taxes 

cannot be characterized as turnover taxes. 

[1986] ECR 2219 

Case 235/85 

26 March 1987 



1. By not subjecting to the system of VAT the official services 

performed by notaries and bailiffs, the Kingdom of the Netherlands 

has failed to fulfil its obligations under Article 2 and 

Article 4(1), (2) and (4) of the Sixth Directive [...]; 

2. [...] 

[1987] ECR 1471 

Case 391/85 



Belgium 

1. By retaining in practice, under its law of 31 July 1984, the list 

price as the basis for the taxation of new saloon cars and 

estate cars, the Kingdom of Belgium has failed to take the 

measures necessary to comply with the judgment of the Court 

of 10 April 1984 and has failed to fulfil its obligations under 

the Treaty; 

2. [...] 

[1988] ECR 579 

Case 353/85 


Commission of the European Communities – United Kingdom 

of Great Britain and Northern Ireland 

1. By exempting supplies of goods from the imposition of VAT, 

pursuant to the provisions of the VAT Act 1983, schedule 6, 

group 7 (health), the United Kingdom of Great Britain and 

Northern Ireland has failed to fulfil its obligations under Article 

13(A)(1)(c) of the Sixth Directive [...]; 

2. [...] 

[1988] ECR 817 

Case 252/86 

3 March 1988 

Gabriel Bergandi S Directeur général des impôts (Direction des 

Services Fiscaux de la Manche) 

1. Article 33 of the Sixth Directive [...] must be interpreted as 

meaning that as from the introduction of the common system 

of VAT the Member States are no longer entitled to impose on 

the supply of goods, the provision of services or imports liable 

to VAT, taxes, duties or charges which can be characterized 

as turnover taxes. 

2. A charge which, although providing for different amounts 

according to the characteristics of the taxed article, is 

assessed exclusively on the basis of the placing thereof at the 

disposal of the public, without in fact taking account of the 

revenue which could be generated thereby, may not be 

regarded as a charge which can be characterized as a turnover 

tax. 


© 2012 IBFD 

3. Article 95 of the EEC Treaty also applies to internal taxation 

which is imposed on the use of imported products where 

those products are essentially intended for such use and have 

been imported solely for that purpose. 

4. A system of taxation graduated according to the various 

categories of automatic games machines, which is intended to 

achieve legitimate social objectives and which procures no 

fiscal advantage for domestic products to the detriment of 

similar or competing imported products, is not incompatible 

with Article 95. 

5. Article 30 of the EEC Treaty does not apply to the taxation of 

products originating in other Member States the compatibility 

of which with the Treaty falls under Article 95 thereof. 

[1988] ECR 1343 

Case 102/86 

8 March 1988 

Apple and Pear Development Council S Commissioners of 

Customs and Excise 

The exercise by the Apple and Pear Development Council of its 

functions pursuant to Article 3 of the Apple and Pear Development 

Council Order 1980, SI No. 623 (as amended by the Apple 

and Pear Development Council (amendment) Order 1980, SI No. 

2001) and the imposition on growers pursuant to Article 9(1) of 

an annual charge for the purpose of enabling the development 

council to meet administrative and other expenses incurred or to 

be incurred in the exercise of such functions do not constitute 

"the supply of... services effected for consideration" within the 

meaning of Article 2 of the Sixth Directive [...]. 

[1988] ECR 1443 

Case 165/86 

8 March 1988 

Leesportefeuille "Intiem" CV S Staatssecretaris van Financiën 

Where an employer, who is a taxable person for the purposes of 

the rules on VAT, by agreement with one of his employees and 

another taxable person, the supplier, arranges for the latter to 

supply goods at the employer's expense to the employee, who 

uses them exclusively for the purposes of the employer's 

business, and the employer receives from the supplier invoices 

for those supplies charging him VAT in respect of the goods 

supplied, Article 11(1)(a) of the Second Directive and Article 

17(2)(a) of the Sixth Directive on VAT must be interpreted as 

meaning that the employer may deduct the VAT with which he is 

so charged from the VAT payable by him. 

[1988] ECR 1471 

Case 122/87 

24 May 1988 

Commission of the European Communities – Italian Republic 

1. By exempting from VAT the services provided by veterinary 

surgeons in the exercise of their profession, the Italian 

Republic has failed to fulfil its obligations under the Sixth 

Directive [...]; 

2. [...] 

[1988] ECR 2685 

Case 415/85 

21 June 1988 


1. By continuing to apply a zero rate of VAT to supplies of 

electricity included in Item (xx)(a) of the Finance Act 1985, in 

so far as it is not supplied to final consumers, Ireland has 

contravened the provisions of the Sixth Directive [...] and has 

therefore failed to fulfil its obligations under the EEC Treaty; 

1) 

2. For the rest , the application is dismissed; 

3. [...] 

[1988] ECR 3097 

1) 

[...] with regard to the products of this group at issue (agricultural 

inputs supplied to flat-rate farmers) the alleged failure of Ireland to 

fulfil its obligations had not been established.

Case 416/85 

21 June 1988 



1. By continuing to apply a zero rate of VAT to supplies to 

industry of water and sewerage services (emptying of 

cesspools and septic tanks) included in Group 2 of Schedule 5 

to the VAT Act 1983, in so far as they are not supplied to 

consumers, to news services included in Group 6, in so far as 

they are not provided to final consumers, to supplies of fuel 

and power included in Group 7 and to protective boots and 

helmets included in Group 17, in so far as they are not 

supplied to final consumers, to the provision of goods and 

services included in Group 8 in relation to the construction of 

industrial and commercial buildings and to community and civil 

engineering works, in so far as they are not provided to final 

consumers, the United Kingdom of Great Britain and Northern 

Ireland has contravened the provisions of the Sixth Directive 

[...] and has therefore failed to fulfil its obligations under the 

EEC Treaty; 

1) 

2. For the rest , the application is dismissed; 

3. [...] 

[1988] ECR 3127 

1) 

[...] with regard to the products of this group at issue (Group 1 – Food; 

2 – Animal feedingstuffs; 3 – Seeds or other means of propagation of 

plants comprised in Items 1 or 2; 4 – Live animals of a kind generally 

used as, or yielding or producing, food for human consumption) the 

alleged failure of the United Kingdom to fulfil its obligations had not 

been established. 

Case 257/86 

21 June 1988 


1. By adopting and maintaining in force legislation which does 

not grant exemption from VAT to all imports of free samples 

of low value and lacks clarity and precision with regard to the 

exemption of certain imports of such samples, while providing 

for exemption for similar samples produced domestically, the 

Italian Republic has failed to fulfil its obligations under Article 

95 of the Treaty and Article 14 of the Sixth Directive [...]. 

2. [...] 

[1988] ECR 3249 

Case 3/86 

28 June 1988 


1. In the context of VAT and the flat-rate scheme for farmers, 

the Italian Republic, by fixing at 15% and then at 14% the 

flat-rate compensation percentages for the beef, pork and 

unconcentrated and unsweetened fresh milk sectors with 

effect from 1981 and 1983 respectively and by providing for 

the application of the flat-rate compensation percentages to 

the supply of goods and services to flat-rate farmers, has 

failed to fulfil its obligations under the Treaty and Article 

25(3), (5) and (8) of the Sixth Directive [...]; 

2. [...] 

[1988] ECR 3369 

Case 269/86 

5 July 1988 

W.J.R. Mol S Inspecteur der Invoerrechten en Accijnzen 

Leeuwarden 


meaning that no liability to turnover tax arises upon the 

unlawful supply of narcotic drugs effected for consideration 

within the territory of the country in so far as the products in 

question are not confined within economic channels strictly 

controlled by the competent authorities for use for medical 

and scientific purposes. 

2. The unlawful supply of amphetamines is also not liable to VAT 

in so far as the products in question are not confined within 

economic channels strictly controlled by the competent 

authorities. 

[1988] ECR 3627 


© 2012 IBFD 

Case 289/86 

5 July 1988 

Vereniging Happy Family Rustenburgerstraat, Amsterdam 

S Inspecteur der omzetbelasting Amsterdam 


meaning that no liability to turnover tax arises upon the 

unlawful supply of narcotic drugs within the territory of a 

Member State in so far as the products in question are not 

confined within economic channels strictly controlled by the 

competent authorities for use for medical and scientific 

purposes. 

2. That also applies to the unlawful supply of narcotic drugs 

derived from hemp even where, pursuant to a selective 

prosecution policy, the authorities of a Member State do not 

systematically bring criminal proceedings against small-scale 

retail dealing in such drugs. 

[1988] ECR 3655 

Case 127/86 

6 July 1988 

Yves Ledoux S Ministère public and Ministère des finances of 

the Kingdom of Belgium ® 

The Sixth Directive [...] prevents a Member State from levying 

VAT on a motor vehicle which is owned by an employer 

established in another Member State where VAT has been paid, 

and which is used by a frontier worker residing in the first 

Member State for the performance of his duties under his 

contract of employment and, secondarily, for leisure purposes. 

[1988] ECR 3741 

Cases 138/86 and 139/86 

12 July 1988 

Direct Cosmetics Ltd. S Commissioners of Customs and Excise 

Laughtons Photographs Ltd. S Commissioners of Customs 

and Excise 

1. Article 27(1) of the Sixth Directive [...] permits the adoption 

of a measure derogating from the basic rule set out in Article 

11(A)(1)(a) of that Directive even where the taxable person 

carries on business, not with any intention of obtaining a tax 

advantage but for commercial reasons. 

2. Article 27(1) of the Sixth Directive permits the adoption of a 

derogating measure, such as that at issue in the main 

proceedings, which applies only to certain taxable persons 

amongst those selling goods to non-taxable resellers, on 

condition that the resultant difference in treatment is justified 

by objective circumstances. 

3. Consideration of the question raised has disclosed no factors 

of such a kind as to affect the validity of Council Decision No. 

85/369 of 13 June 1985 authorizing a derogating measure 

requested by the United Kingdom. 

[1988] ECR 3937 

Case 207/87 

14 July 1988 

Gerd Weissgerber S Finanzamt Neustadt/Weinstrasse 

In the absence of implementation of the Sixth Directive [...], a 

credit negotiator may rely on the tax exemption provision 

contained in Article 13(B)(d)(1) of the Directive in respect of 

transactions carried out between 1 January and 30 June 1978 

and as from 1 January 1979 if he did not pass that tax on to the 

person receiving his services so as to entitle that person to 

deduct the input tax. 

[1988] ECR 4433 

Cases 123/87 and 330/87 

14 July 1988 

Léa Jorion (née Jeunhomme) and SA d'Etude et de Gestion 

Immobilière EGI S Belgian State 

Société Anonyme d'Etude et de Gestion Immob. (EGI) S 

Belgian State 

Articles 18(1)(a) and 22(3)(a) and (b) of the Sixth Directive [...] 

allow Member States to make the exercise of the right to 

deduction subject to the holding of an invoice which must 

contain certain particulars which are necessary in order to ensure 

the levying of VAT and permit supervision by the tax authorities. 

Such particulars must not, by reason of their number or technical

nature, render the exercise of the right to deduction practically 

impossible or excessively difficult. 

[1988] ECR 4517 

Case 50/87 

21 September 1988 

Commission of the European Communities – French Republic 

1. By introducing and maintaining in force, in breach of the Sixth 

Directive [...], fiscal rules which, for undertakings that let 

immovable property which they have acquired or had built, 

limit the right to deduct VAT paid on inputs where the amount 

of the proceeds of the letting of such immovable property is 

less than one-fifteenth of its value, the French Republic has 

failed to fulfil its obligations under the Treaty; 

2. [...] 

[1988] ECR 4797 

Case 230/87 


Naturally Yours Cosmetics Limited S Commissioners of Customs 

and Excise 

Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted 

as meaning that where a supplier ("the wholesaler") supplies 

goods ("the inducement") to another ("the retailer") for a 

monetary consideration (namely a sum of money) which is less 

than that at which he supplies identical goods to the retailer for 

resale to the public on an undertaking by the retailer to apply the 

inducement in procuring another person to arrange, or in 

rewarding another for arranging, a gathering at which further 

goods of the wholesaler can be sold by the retailer to the public 

for their mutual benefit, on the understanding that if no such 

gathering is held the inducement must be returned to the 

supplier or paid for at its wholesale price, the taxable amount is 

the sum of the monetary consideration and of the value of the 

service provided by the retailer which consists in applying the 

inducement in procuring the services of another person or in 

rewarding that person for those services; the value of that service 

must be regarded as being equal to the difference between the 

price actually paid for that product and its normal wholesale 

price. 

[1988] ECR 6365 

Case 353/87 



1. By failing to adopt within the prescribed period the measures 

necessary to implement the Tenth Directive [...], the Italian 

Republic has failed to fulfil its obligations under the EEC 

Treaty; 

2. [...] 

[1989] ECR 263 

Case 203/87 



1. By granting, for the period between 1 January 1984 and 31 

December 1988, an exemption from VAT with reimbursement 

of the tax paid at the preceding stage in respect of certain 

transactions carried out for earthquake victims in Campania 

and Basilicata, the Italian Republic infringed Article 2 of the 

Sixth Directive [...]; 

2. [...] 

[1989] ECR 371 


© 2012 IBFD 

Cases 317/86, 48/87, 49/87, 285/87, 363/87, 364/87, 

365/87, 366/87, 367/87, 65/88, 78/88, 79/88 and 

80/88 

15 March 1989 

Philippe Lambert S Directeur des services fiscaux de l'Orne 

Marie-Thérèse Charbonelle, Willot Sarl S Directeur des services 

fiscaux de la Meuse 

Etablissements Dico et Compagnie Sàrl S Directeur des services 

fiscaux du Gard 

Sofel Sàrl, Jean-Pierre Auber, Pellerey Display Sarl and 

Jean Mentreau S Directeur des services fiscaux de la Haute- 

Savoie 

Louis Garcia S Directeur des services fiscaux du Gard 


meaning that as from the introduction of the common system 

of VAT the Member States are no longer entitled to impose on 

the supply of goods, the provision of services or imports liable 

to VAT, taxes, duties or charges which can be characterized 

as turnover taxes. 

2. A charge which, although providing for different amounts 

according to the characteristics of the taxed article and 

possibly its location, is assessed exclusively on the basis of 

the placing thereof at the disposal of the public, without in 

fact taking account of the revenue which could be generated 

thereby, may not be regarded as a charge which can be 

characterized as a turnover tax. 

3-5. ... 

[1989] ECR 787 

Case 51/88 

15 March 1989 

Knut Hamann S Finanzamt Hamburg Eimsbuttel 

Ocean-going sailing yachts that are used by their hirers for the 

practice of the sport of sailing are "forms of transport" within the 

meaning of Article 9(2)(d) of the Sixth Directive [...]. 

[1989] ECR 767 

Case 348/87 

15 June 1989 

Stichting Uitvoering Financiële Acties (SUFA) S Staatssecretaris 

van Financiën 

The transactions which must be exempted from turnover tax 

pursuant to Article 13(A)(1)(f) of the Sixth Directive [...] do not 

cover the activities of a foundation which consist exclusively in 

the organization and performance of work which is related to the 

activities of another foundation, against reimbursement of 

expenses actually incurred, where the other foundation acts as 

an umbrella organization for a number of bodies exercising an 

activity which is exempt or for which they are not taxable and, 

solely for those bodies, performs services as described in the 

aforesaid provision of the Sixth Directive. 

[1989] ECR 1737 

Case 50/88 

27 June 1989 

Dr. Heinz Kühne S Finanzamt München III 

1. Article 6(2)(a) of the Sixth Directive [...] must be interpreted 

as precluding the taxation of the depreciation of business 

goods in respect of their private use where the VAT on such 

goods was not deductible because they were purchased from 

a non-taxable person; 

2. The reply given above is the same where, although the 

taxable person was not able to deduct the VAT in respect of 

the supply of the goods to him, he was none the less able to 

deduct the VAT on the goods or services which he sought and 

obtained from other taxable persons for the maintenance or 

use of the goods; 

3. The second sentence of Article 6(2) of the Sixth Directive 

does not allow Member States to tax the private use of 

business goods where the VAT on such goods was not wholly 

or partly deductible; 

4. Article 6(2) of the Sixth Directive may be relied on by a 

taxable person before the courts of a Member State in so far 

as that provision precludes taxation of the private use of

usiness goods where the VAT on those goods was not wholly 

or partly deductible. 

[1989] ECR 1925 

Case 93/88 and 94/88 

13 July 1989 

Wisselink en Co BV S Staatssecretaris van Financiën 

Abemij BV, Hart Nibbrig en Greeve BV and others S 

Staatssecretaris van Financiën 

The provisions of the First, Second and Sixth Directives on 

turnover tax do not preclude the levying of a special consumption 

tax on passenger cars such as the Bijzondere Verbruiksbelasting 

van personenauto's. 

[1989] ECR 2671 

Case C-173/88 

13 July 1989 

Morten Henriksen, Avokat S Skatteministeriet ® 

1. Article 13(B)(b) of the Sixth Directive [...] must be interpreted 

as meaning that the phrase "premises and sites for parking 

vehicles" covers the letting of all places designed to be used 

for parking vehicles, including closed garages, but that such 

lettings cannot be excluded from the exemption in favour of 

the "leasing or letting of immovable property" if they are 

closely linked to lettings of immovable property for another 

purpose which are themselves exempt from VAT. 

2. Article 13(B)(b) of the Sixth Directive [...] must be interpreted 

as meaning that Member States may not exempt from VAT 

lettings of premises and sites for parking which are not 

covered by the exemption provided for in that provision, that 

is to say, those which are not closely linked to lettings of 

immovable property for another purpose which are 

themselves exempt from VAT. 

[1989] ECR 2763 

Cases 231/87 and 129/88 


Comune di Carpaneto Piacentino S Ufficio Distrettuale delle 

imposte dirette di fiorenzuola d' Arda ® 

Comune di Rivergaro and others S Ufficio Provinciale imposta 

sul valore aggiunto di Piacenza 

1. The first subparagraph of Article 4(5) of the Sixth Directive 

[...] must be interpreted as meaning that activities pursued 

"as public authorities" within the meaning of that provision are 

those engaged in by bodies governed by public law under the 

special legal regime applicable to them and do not include 

activities pursued by them under the same legal conditions as 

those that apply to private traders. It is for each Member 

State to choose the appropriate legislative technique for 

transposing into national law the rule of treatment as a nontaxable 

person laid down in that provision. 

2. The second subparagraph of Article 4(5) of the Sixth Directive 

must be interpreted as meaning that the Member States are 

required to ensure that bodies subject to public law are treated 

as taxable persons in respect of activities in which they 

engage as public authorities where those activities may also 

be engaged in, in competition with them, by private 

individuals, in cases in which the treatment of those bodies as 

non-taxable persons could lead to significant distortions of 

competition, but they are not obliged to transpose that 

criterion literally into their national law or to lay down precise 

quantitative limits for such treatment. 

3. The third subparagraph of Article 4(5) of the Sixth Directive 

must be interpreted as meaning that it does not require the 

Member States to transpose into their tax legislation the 

criterion of the non-negligible scale of activities as a condition 

for treating the activities listed in Annex D as taxable. 

4. A body governed by public law may rely on Article 4(5) of the 

Sixth Directive for the purpose of opposing the application of a 

national provision making it subject to VAT in respect of an 

activity in which it engages as a public authority, which is not 

listed in Annex D and whose treatment as non-taxable is not 

liable to give rise to significant distortions of competition. 

[1989] ECR 3233 


© 2012 IBFD 

Case 165/88 

5 December 1989 

ORO Amsterdam Beheer BV and Concerto BV S Inspecteur 

der omzetbelasting 

Community law and the Community rules governing VAT do not, 

as they now stand, preclude national legislation which, for the 

purpose of calculating the VAT payable on the turnover arising 

from the sale of second-hand goods, does not allow account to 

be taken of the tax still contained in the price of goods which 

have been purchased from non-taxable individuals with a view to 

their resale. 

[1989] ECR 4081 

Case C-342/87 


Genius Holding BV S Staatssecretaris van Financiën 

The right to deduct provided for in the Sixth Directive [...] does 

not apply to tax which is due solely because it is mentioned on 

the invoice. 

[1989] ECR 4227 

Case C-320/88 


Shipping and Forwarding Enterprise Safe S Staatssecretaris 


1. "Supply of goods" in Article 5(1) of the Sixth Directive [...] 

must be interpreted as meaning the transfer of the right to 

dispose of tangible property as owner, even if there is no 

transfer of legal ownership of the property. 

2 It is for the national court to determine in each individual 

case, on the basis of the facts of the case, whether there is a 

transfer of the right to dispose of the property as owner 

within the meaning of Article 5(1) of the Sixth Directive. 

[1990] ECR 285 

Case C-126/88 

27 March 1990 

Boots Company S Commissioners of Customs and Excise 

Article 11(A)(3)(b) of the Sixth Directive [...] must be interpreted 

as meaning that the expression "price discounts and rebates 

allowed to the customer and accounted for at the time of the 

supply" covers the difference between the normal retail selling 

price of the goods supplied and the sum of money actually 

received by the retailer for those goods where the retailer 

accepts from the customer a coupon which he gave to the 

customer upon a previous purchase made at the normal retail 

selling price. 

[1990] ECR 1235 

Case C-4/89 

15 May 1990 

Comune di Carpaneto Piacentino and others S Ufficio provinciale 

imposta sul valore aggiunto di Piacenza 

1. The first subparagraph of Article 4(5) of the Sixth Directive 

[...] must be interpreted as meaning that activities pursued 

"as public authorities" within the meaning of that provision 

are those engaged in by bodies governed by public law under 

the special legal regime applicable to them and do not include 

activities pursued by them under the same legal conditions as 

those that apply to private traders. It is for the national court 

to classify the activities in question in the light of that 

criterion. 


must be interpreted as meaning that the Member States are 

required to ensure that bodies subject to public law are treated 

as taxable persons in respect of activities in which they 

engage as public authorities where those activities may also 

be engaged in, in competition with them, by private 

individuals, in cases in which their treatment as non-taxable 

persons could lead to significant distortions of competition, 

but they are not obliged to transpose that criterion literally 

into their national law or to lay down precise quantitative 

limits for such treatment. 


must be interpreted as meaning that it does not require the 

Member States to transpose into their tax legislation the

criterion of the non-negligible scale of activities as a condition 

for treating the activities listed in Annex D as taxable. 

[1990] ECR 1869 

Case C-185/89 

26 June 1990 

Velker International Oil Company S Staatssecretaris van Financiën 

® 

Article 15(4) of the Sixth Directive [...] must be construed to the 

effect that only supplies to a vessel operator of goods to be used 

by that operator for fuelling and provisioning are to be regarded 

as supplies of goods for the fuelling and provisioning of vessels, 

but there is no requirement that the goods should be actually 

loaded on board the vessels at the time of their supply to the 

operator. 

[1990] ECR 2561 

Case C-186/89 


W.M. van Tiem S Staatssecretaris van Financiën 

1. The grant by the owner of immovable property to another 

person of building rights in respect of that property, by 

authorizing that person to use the immovable property for a 

specified period in return for consideration, must be regarded 

as an economic activity involving the exploitation of tangible 

property for the purpose of obtaining income therefrom on a 

continuing basis within the meaning of the second sentence of 

Article 4(2) of the Sixth Directive [...]. 

2. In so far as a Member State has made use of the possibility 

provided for in Article 5(3)(b) of the Sixth Directive to consider 

rights in rem giving the holder thereof a right of user over 

immovable property to be tangible property, the term 

"transfer" used in Article 5(1) must be interpreted as also 

covering the creation of such a right. 

3. The reply to the first question does not depend on the reply to 

the second question 

[1990] ECR 4363 

Case C-343/89 


M. Witzemann S Hauptzollamt München-Mitte 

1. Community law must be interpreted as meaning that no 

customs debt can arise upon the importation of counterfeit 

currency into the customs territory of the Community. 


meaning that import VAT may not be collected on the 

importation of counterfeit currency into the Community. 

[1990] ECR I-4477 

Case C-109/90 

19 March 1991 

Giant NV S Gemeente Overijse 

Article 33 of the Sixth Directive [...] must be interpreted as not 

precluding the charging of a special tax on performances and 

entertainments of the kind charged by the Commune of Overijse 

under its regulation of 2 March 1983. 

[1991] ECR I-1385 

Case C-60/90 

20 June 1991 

Polysar Investments Netherlands S Inspecteur der invoerrechten 

en accijnzen 

Article 4 of the Sixth Directive [...] must be interpreted as 

meaning that a holding company whose sole purpose is to 

acquire holdings in other undertakings, without involving itself 

directly or indirectly in the management of those undertakings, 

without prejudice to its rights as shareholder, does not have the 

status of a taxable person for the purposes of VAT and therefore 

has no right to deduct tax under Article 17 of the Sixth Directive. 

The fact that the holding company belongs to a world-wide group 

of undertakings, which appears outwardly under a single name, is 

not relevant to the company's classification as a taxable person 

for the purposes of VAT. 

[1991] ECR I-3111 


© 2012 IBFD 

Case C-97/90 

11 July 1991 

Hansgeorg Lennartz S Finanzamt München III 

1. Article 20(2) of the Sixth Directive [...] applies where a 

person acquires capital goods in his capacity as a taxable 

person and allocates them to his economic activity within the 

meaning of Article 4 of the Sixth Directive; 

2. Whether, in a particular case, a taxable person has acquired 

goods for the purposes of his economic activity within the 

meaning of Article 4 of the Sixth Directive is a question of fact 

which must be determined in the light of all the circumstances 

of the case, including the nature of the goods concerned 

and the period between the acquisition of the goods 

and their use for the purposes of the taxable person's economic 

activity; 

3. A taxable person who uses goods for the purposes of an 

economic activity has the right on the acquisition of those 

goods to deduct input tax in accordance with the rules laid 

down in Article 17 of the Sixth Directive, however small the 

proportion of business use. A rule or administrative practice 

imposing a general restriction on the right of deduction in 

cases where there is limited, but none the less genuine, 

business use constitutes a derogation from Article 17 of the 

Directive and is valid only if the requirements of Article 27(1) 

or Article 27(5) of the Directive are met. 

[1991] ECR I-3795 

Case C-202/90 

25 July 1991 

Ayuntamiento de Sevilla S Recaudadores de tributos de la 

Zona Primera y Segunda 

1. Article 4(1) and (4) of the Sixth Directive [...] must be 

interpreted as meaning that an activity such as that of a tax 

collector must be regarded as being carried out 

independently. 

2. Article 4(5) of the Sixth Directive must be interpreted as 

meaning that it is not applicable if the activity of a public 

authority is not exercised directly but is entrusted to an 

independent third party. 

[1991] ECR I-4247 

Case C-35/90 



Spain 

1. By exempting from VAT professional services, including those 

the consideration for which consists of copyright, provided by 

figurative artists, writers, literary contributors to newspapers 

and magazines, newspaper and magazine illustrators and 

photographers, composers of music, playwrights and persons 

responsible for the plot, adaptation, script or dialogue of 

audio-visual works, contrary to Article 2(1) of the Sixth 

Directive [...], the Kingdom of Spain has failed to fulfil its 

obligations under the EEC Treaty; 

2. [...] 

[1991] ECR I-5073 

Case C-200/90 

31 March 1992 

Dansk Denkavit & Poulsen Trading S Skatteministeriet 

1. Article 33 of the Sixth Directive [...] precludes the introduction 

or maintenance of a fiscal levy which: 

S is paid both on activities subject to VAT and on other 

industrial or commercial activities which consist in the 

supply of services for consideration; 

S is charged, in the case of undertakings which are taxable 

persons for VAT purposes, on the same basis of 

assessment as that used for VAT, in other words as a 

percentage of the volume of sales after deduction of 

purchases; 

S unlike VAT, is not paid on importation, but is charged on 

the full sale price of imported goods at the first sale in the 

Member State concerned; 

S unlike VAT, does not have to be indicated separately on 

invoices; and 

S is charged alongside VAT.

2. Article 33 of the Sixth Directive [...] creates rights for the 

benefit of individuals which the national courts are obliged to 

protect. 

[1992] ECR I-2217 

Case C-20/91 

6 May 1992 

Pieter de Jong S Staatssecretaris van Financiën 

Article 5(6) of the Sixth Directive [...] is to be interpreted as 

meaning that, when a taxable person (a building contractor) 

acquires land solely for his private use but erects on that land in 

the pursuit of his business a dwelling for his own use, only the 

house, and not the land, is to be regarded for the purposes of 

that provision as having been applied for his private use. 

[1992] ECR I-2847 

Case C-347/90 

7 May 1992 

Aldo Bozzi S Cassa Nazionale di Previdenza ed Assistenza a 

favore degli Avvocati e dei Procuratori Legali 


meaning that it does not preclude the introduction or 

maintenance of contributions having the characteristics of the 

supplementary contribution ("contributo integrativo") payable in 

Italy by advocates and procuratori legali to the Cassa Nazionale 

di Previdenza ed Assistenza a favore degli Avvocati e dei 

Procuratori Legali. 

[1992] ECR I-2947 

Case C-287/91 

3 June 1992 


1. By allowing the Ministry of Finance systematically to disregard 

the time-limits for refunds of VAT to taxable persons not 

established in the territory of the country, without intervening 

from the outset to remove the consequent prejudice to 

Community law, the Italian Republic has failed to fulfil its 

obligations under Article 7(4) of the Eighth Directive [...]. 

2. [...] 

[1992] ECR I-3515 

Case C-131/91 

9 July 1992 

'K' Line Air Service Europe BV, Eulaerts NV S Belgian State 

The Sixth Directive [...] must be interpreted as precluding 

national legislation laying down, in respect of the sale of secondhand 

motor vehicles between taxable persons, a minimum basis 

of assessment for VAT which is different from that provided for 

by Article 11 of the Directive. 

[1992] ECR I-4513 

Case C-74/91 




1. By applying to travel agents' margins a VAT scheme which is 

incompatible with the provisions of Article 26 of the Sixth 

Directive [...], the Federal Republic of Germany has failed to 

fulfil its obligations under the EEC Treaty; 

2. [...] 

[1992] ECR I-5437 

Case C-163/91 


Beheersmaatschappij Van Ginkel Waddinxveen BV, Reisen 

Passagebureau Van Ginkel S Inspecteur der omzetbelasting 

Article 26 of the Sixth Directive [...] is to be interpreted as 

meaning that the fact that the customer's transport is not 

arranged by a travel agency or by a tour operator and that the 

latter merely provide the customer with holiday accommodation 

are not such as to exclude the services provided by such 

undertakings from the scope of Article 26. 

[1992] ECR I-5723 


© 2012 IBFD 

Case C-208/91 


Raymond Beaulande S Directeur des services fiscaux de 

Nantes 

Article 33 of the Sixth Directive is to be interpreted as meaning 

that it does not prevent the introduction or maintenance of a 

national tax which has the characteristics of stamp duties charged 

on the acquisition of building land in the event of a breach of 

the undertaking to build within the four-year period provided for 

under the national regulations. 

[1992] ECR I-6709 

Case C-101/91 



By failing to take the measures necessary to comply with the 

judgment of the Court of Justice of 21 February 1989 in case 

1) 

203/87 [...], the Italian Republic has failed to fulfil its 

obligations under Article 171 of the EEC Treaty. 

[1993] ECR I-191 

1) 

In proceedings for a declaration of failure to fulfil obligations, the Court 

declared in the above-mentioned judgment that by granting for the 

period between 1 January 1984 and 31 December 1988 an exemption 

from VAT with reimbursement of the tax paid at the preceding stage in 

respect of certain transactions carried out for earthquake victims in 

Campania and Basilicata, the Italian Republic had infringed Article 2 of 

the Sixth Directive [...]. However, the Italian authorities had extended 

the contested exemption arrangements on several occasions up to 31 

December 1992. 

Case C-193/91 

25 May 1993 

Gerhard Mohsche S Finanzamt München III ® 


as meaning that it excludes taxation of the private use of 

goods forming part of the assets of a business upon whose 

acquisition the taxable person was able to deduct the VAT in 

so far as such use also includes services which the taxable 

person received without deduction of input VAT from third 

parties for the maintenance or use of the goods. 

2. A taxable person may rely before the competent national 

courts on Article 6(2)(a) of the Sixth Directive inasmuch as 

that provision excludes taxation of the private use of business 

goods from which VAT has already been deducted in so far as 

that use includes services which the taxable person received 

without deduction of input VAT from third parties for the 

maintenance or use of the goods. 

[1993] ECR I-2615 

Case C-18/92 

25 May 1993 

Chaussures Bally SA S Belgian State 


as meaning that where, during a sale transaction, the price of 

goods is paid by the purchaser by credit card and is paid to the 

supplier by the card issuer with a deduction of a percentage by 

way of commission for having provided that service to the 

supplier of the goods, that deduction must be included in the 

taxable basis for the tax which the supplier must pay to the 

revenue authorities. 

[1993] ECR I-2871 

Case C-333/91 

22 June 1993 

Sofitam (Satam) SA S Ministre du budget 

Article 19(1) of the Sixth Directive [...] must be interpreted as 

meaning that share dividends received by the undertaking which 

is not subject to VAT in respect of all its transactions must be 

excluded from the denominator of the fraction used to calculate 

the deductible proportion. 

[1993] ECR I-3513 

Case C-111/92 

2 August 1993 

Wilfried Lange S Finanzamt Fürstenfeldbruck 


meaning that the exemption for exports provided for therein may

not be refused where such exports are made in breach of 

national provisions requiring prior authorization for exports to 

States for which, as a result of national provisions imposing an 

embargo, no authorization could have been issued in any of the 

Member States of the European Communities. 

[1993] ECR I-4677 

Case C-10/92 


Maurizio Balocchi S Ministero delle Finanze dello Stato 

1. Articles 10, 22(4) and 22(5) of the Sixth Directive [...] 

preclude provisions of national law requiring traders to pay an 

amount of VAT equal to 65% of the total amount payable for 

a period which has not yet elapsed. 

2. Traders who are required to make such payments may invoke 

before national courts the relevant provisions of the Directive, 

namely Articles 10, 22(4) and 22(5). 

[1993] ECR I-5105 

Case C-281/91 


Muys' en de Winter's Bouw- en Aannemingsbedrijf S 


Article 13(B)(d)(1) of the Sixth Directive [...] must be interpreted 

as meaning that a supplier of goods or services who allows his 

customer to defer payment of the price, in return for the payment 

of interest, grants, in principle, credit exempted under that 

provision. However, where a supplier of goods or services allows 

his customer to defer payment of the price, in return for the 

payment of interest, only to the time of supply, such interest 

constitutes not remuneration for credit but part of the 

consideration for the supply of the goods or services for the 

purposes of Article 11(A)(1)(a) of the Sixth Directive. 

[1993] ECR I-5405 

Case C-68/92 



1. By excluding, by means of an administrative practice, from the 

definition of "advertising service" within the meaning of Article 

9(2)(e) of the Sixth Directive [...], 

a. the sale by an advertising agency to its customer of articles 

intended to be handed out to consumers, 

b. services provided by an advertising agency in connection 

with various events such as recreational functions ..., and 

c. the production of advertising aids, even where all those 

activities either involve conveying an advertising message 

or are inextricably linked to the conveying of such a 

message, 

the French Republic has failed to fulfil its obligations under the 

Sixth Directive; 

2. [...] 

[1993] ECR I-5881 

Case C-69/92 


Commission of the European Communities – Grand 

Duchy of Luxembourg 

1. By excluding the sale of movable tangible property in the 

context of an advertising campaign and services provided in 

connection with a variety of public-relations events, such as 

press conferences, seminars, cocktail parties and recreational 

functions, from the concept of "advertising services" under 

Article 9(2)(e) of the Sixth Directive [...], even where those 

transactions either involve conveying an advertising message 

or are inextricably linked to the conveying of such a message, 

the Grand Duchy of Luxembourg has failed to fulfil its 

obligations under that Directive and under the EEC Treaty; 

2. [...] 

[1993] ECR I-5907 


© 2012 IBFD 

Case C-73/92 




1. By instituting and maintaining in force a system of VAT 

applicable to advertising services which excludes promotional 

activities from that concept, even where those activities 

involve conveying a message intended to inform consumers 

of the existence and qualities of the product or service that is 

the subject-matter of those activities, with a view to 

increasing sales of that product or service, the Kingdom of 

Spain has failed to fulfil its obligations under the Sixth 

Directive [...], in particular Article 9(2)(e), and under the EEC 

Treaty; 

2. [...] 

[1993] ECR I-5997 

Case C-234/91 



Denmark 

1. By introducing and maintaining by Law No. 840 of 18 

December 1987, as amended, the fiscal rules providing for 

the payment of a contribution to support the labour market, 

which is a levy of a fiscal nature generally charged on the 

same basis of assessment as VAT, but without complying with 

the Community rules applying to VAT, the Kingdom of 

Denmark has infringed the provisions of Article 33 of the Sixth 

Directive [...], and has consequently failed to fulfil its 

obligations under the EEC Treaty, in particular Article 189 

thereof; 

2. [...] 

[1993] ECR I-6273 

Case C-63/92 


Lubbock Fine and Company S Commissioners of Customs and 

Excise 

1. The term "letting of immovable property" used in Article 

13(B)(b) of the Sixth Directive [...] to define an exempt 

transaction covers the case where a tenant surrenders his 

lease and returns the immovable property to his immediate 

landlord. 

2. Article 13(B)(b) of the Sixth Directive, which allows Member 

States to apply further exclusion to the scope of the 

exemption for the letting of immovable property, does not 

authorize them to tax the consideration paid by one party to 

the other in connection with the surrender of the lease when 

the rent paid under the lease was exempt from VAT. 

[1993] ECR I-6665 

Case C-16/93 

3 March 1994 

R.J. Tolsma S Inspecteur der omzetbelasting, Leeuwarden 


meaning that the "supply of services effected for consideration" 

within the meaning of that provision does not include an activity 

consisting in playing music on the public highway, for which no 

remuneration is stipulated, even if the musician solicits money 

and receives sums whose amount is however neither quantified 

nor quantifiable. 

[1994] ECR I-743 

Case C-38/93 

5 May 1994 

Kommanditgesellschaft in Firma K.G.H.J. Glawe Spielund 

Unterhaltungsgeräte Aufstellungsgesellschaft mbH 

& CO. S Finanzamt Hamburg-Barmbek-Uhlenhorst 


as meaning that, in the case of gaming machines offering the 

possibility of winning, the taxable amount does not include the 

statutorily prescribed proportion of the total stakes inserted 

which corresponds to the winnings paid out to the players. 

[1994] ECR I-1679

Case C-33/93 

2 June 1994 

Empire Stores Limited S Commissioners of Customs and Excise 


as meaning that the taxable amount in respect of an article 

supplied without extra charge to a person who introduces herself 

or another person as a potential new customer is distinct from 

the taxable amount in respect of the goods bought from the 

supplier by the new customer and corresponds to the price paid 

by the supplier for that article. 

[1994] ECR I-2329 

Case C-4/94 

6 April 1995 

BLP Group Plc S Commissioners of Customs and Excise 

Article 2 of the First Directive [...] and Article 17 of the Sixth 

Directive [...] must be interpreted as meaning that, except in the 

cases expressly provided for by those Directives, where a taxable 

person supplies services to another taxable person who uses 

them for an exempt transaction, the latter person is not entitled 

to deduct the input VAT paid, even if the ultimate purpose of the 

transaction is the carrying out of a taxable transaction. 

[1995] ECR I-983 

Case C-62/93 

6 July 1995 

BP Supergas Anonimos Eteria Geniki Emporiki Viomichaniki 

kai Antiprosopeion S Greek State 

1. Articles 2, 11 and 17 of the Sixth Directive [...] must be 

interpreted as precluding national rules which make the 

importation of finished petroleum products subject to VAT 

calculated on the basis of a basic price different from that 

provided for in Article 11 of that Directive and which, by 

exempting traders in the petroleum sector from the obligation 

to submit returns, deprive them of the right to deduct VAT 

charged directly on transactions relating to inputs. 

2. The provisions of the Sixth Directive, in particular Articles 13 

to 17 thereof, are to be interpreted as precluding an 

exemption from VAT on services in respect of the transport 

and storage of petroleum products that are unconnected with 

the transport of those products from a first destination to 

another named destination. 

3. The provisions of Article 11(A)(1) and B(1) and (2) and of 

Article 17(1) and (2) of the Sixth Directive confer rights on 

individuals on which they may rely before a national court. 

4. A taxable person may claim, with retroactive effect from the 

date on which the national legislation contrary to the Sixth 

Directive came into force, a refund of VAT paid without being 

due, by following the procedural rules laid down by the 

domestic legal system of the Member State concerned, 

provided that those rules are not less favourable than those 

relating to similar, domestic actions nor framed in a way such 

as to render virtually impossible the exercise of rights 

conferred by Community law. 

[1995] ECR I-1883 

Case C-453/93 

11 August 1995 

W. Bulthuis-Griffioen S Inspecteur der omzetbelasting, Zaandam 

Article 13(A)(1) of the Sixth Directive [...] is to be interpreted as 

meaning that a trader who is a natural person cannot claim 

exemption under paragraph (g) of that provision, which expressly 

reserves the exemption to bodies governed by public law or other 

organizations recognized as charitable by the Member State 

concerned. 

[1995] ECR I-2341 

Case C-291/92 


Dieter Armbrecht S Finanzamt Uelzen ® 

1. Where a taxable person sells property part of which he had 

chosen to reserve for his private use, he does not act with 

respect to the sale of that part as a taxable person within the 

meaning of Article 2(1) of the Sixth Directive [...]. 


© 2012 IBFD 

2. Where a taxable person sells property part of which he had 

chosen at the time of acquisition not to assign to his business, 

only the part of the property assigned to his business is to be 

taken into account for the application of Article 17(2) of the 

said Directive. 

3. The adjustment of the input-tax deduction under Article 20(2) 

of the said Directive must be limited to the part of the 

property assigned to the business. 

[1995] ECR I-2775 

Case C-144/94 


Italittica SpA S Trapani VAT Office ® 


[...] allows the Member States to provide that the receipt of 

the price is the event which, for all supplies of services, 

renders the tax chargeable. 

2. A Member State which avails itself of the derogation provided 

for in the third subparagraph of Article 10(2) of the Sixth 

Directive [...] is not required to lay down “a specified period 

from the date of the chargeable event” within which the 

invoice or document serving as invoice must be issued even 

where the price has not yet been received. 

3. The Member State which avails itself of the derogation in the 

third subparagraph of Article 10(2) of the Sixth Directive [...] 

is not required to lay down detailed rules for documentation 

and recording of the completed service and the payment for it 

whenever the invoice or document serving as invoice has not 

been issued or the price has not been received. 

[1995] ECR I-3653 

Case C-16/95 




1. By disregarding the six-month time-limit for the refund of VAT 

to taxable persons not established in the territory of the 

country, the Kingdom of Spain has failed to fulfil its 

obligations under Article 7(4) of the Eighth Directive [...]; 

2. [...] 

[1995] ECR I-4883 

Case C-166/94 


Pezzullo Molini Pastifici Mangimifici SpA S Minstero delle 

Finanze 

1. [...] 

2. The Sixth Directive [...] precludes a Member State from 

requiring default interest to be charged on the VAT payable in 

the event of declaration for home use in the Community of 

goods which were earlier subject to inward processing 

arrangements for the period between temporary importation 

and definitive importation. 

[1996] ECR I-331 

Case C-110/94 


Intercommunale voor Zeewaterontzilting INZO S Belgian 

State 


meaning that: 

S where the tax authority has accepted that a company which 

has declared an intention to commence an economic activity 

giving rise to taxable transactions has the status of a taxable 

person for the purposes of VAT, the commissioning of a 

profitability study in respect of the envisaged activity may be 

regarded as an economic activity within the meaning of that 

article, even if the purpose of that study is to investigate to 

what degree the activity envisaged is profitable, and that 

S except in cases of fraud or abuse, the status of taxable 

person for the purpose of VAT may not be withdrawn from 

that company retroactively where, in view of the results of 

that study, it has been decided not to move to the operational 

phase, but to put the company into liquidation with the result

that the economic activity envisaged has not given rise to 

taxable transactions. 

[1996] ECR I-857 

Case C-215/94 


Jürgen Mohr S Finanzamt Bad Segeberg 

Articles 6(1) and 11(A)(1)(a) of the Sixth Directive [...] are to be 

interpreted as meaning that an undertaking to discontinue milk 

production given by a farmer under Regulation 1336/86 of 6 May 

1986 fixing compensation for the definitive discontinuation of milk 

production does not constitute a supply of services. 

Consequently, any compensation received for that purpose is not 

subject to turnover tax. 

[1996] ECR I-959 

Case C-468/93 

28 March 1996 

Gemeente Emmen S Belastingdienst Grote Ondernemingen, 

Haren 

It is for the Member States to define the concept of "building 

land" within the meaning of the combined provisions of Article 

13(B)(h) and Article 4(3)(b) of the Sixth Directive [...]. It 

therefore does not fall to the Court to specify what degree of 

improvement land which has not been built on must exhibit in 

order to be categorized as building land within the meaning of 

that Directive. 

[1996] ECR I-1721 

Case C-231/94 

2 May 1996 

Faaborg-Gelting Linien A/S S Finanzamt Flensburg 

Restaurant transactions are to be regarded as supplies of services 

within the meaning of Article 6(1) of the Sixth Directive [...], 

which, under Article 9(1) of the Directive, are deemed to be 

carried out at the place where the supplier has established his 

business. 

[1996] ECR I-2395 

Case C-331/94 

23 May 1996 

Commission of the European Communities – Hellenic Republic 

1. By exempting from VAT sea voyages in Greek-flagged vessels 

which do not put in at a foreign port as regards the part of the 

journey within territorial waters, the Hellenic Republic has 

failed to fulfil its obligations under Articles 2 and 9(2)(b) of the 

Sixth Directive [...]; 

2. [...] 

[1996] ECR I-2675 

Case C-155/94 

20 June 1996 

Wellcome Trust Ltd. S Commissioners of Customs and Excise 

The concept of economic activities, within the meaning of Article 

4(2) of the Sixth Directive [...], is to be interpreted as not 

including an activity, such as that at issue in the main 

proceedings, consisting in the purchase and sale of shares and 

other securities by a trustee in the course of the management of 

the assets of a charitable trust. 

[1996] ECR I-3013 

Case C-306/94 

11 July 1996 

Régie Dauphinoise-Cabinet A. Forest Sarl S Ministre du 

Budget 


meaning that the interest realized by a company managing 

immovable property on treasury placements made for its own 

account of funds paid by the owners or lessees is to be included 

in the denominator of the fraction used to calculate the 

deductible proportion. 

[1996] ECR I-3695 


© 2012 IBFD 

Case C-302/93 


E. Debouche S Inspecteur der Invoerrechten en Accijnzen 

Article 3(b) of the Eighth Directive [...] is to be interpreted as 

meaning that the fact that a lawyer benefits, pursuant to Article 

28(3)(b) of the Sixth Directive [...] and Annex F thereto, from an 

exemption in the Member State in which he is established does 

not entitle him to request the competent authorities of that 

Member State to issue the certificate mentioned therein and he 

is not, accordingly, entitled to a refund of the VAT charged on 

services supplied to him in a Member State in which he is not 

established and in which services supplied by lawyers are not 

exempted. 

[1996] ECR I-4495 

Case C-230/94 


Renate Enkler S Finanzamt Homburg 

1. The hiring out of tangible property constitutes exploitation of 

such property which must be classified as an "economic 

activity" within the meaning of Article 4(2) of the Sixth 

Directive [...], if it is done for the purpose of obtaining income 

therefrom on a continuing basis. 

2. In order to determine whether the hiring out of tangible 

property such as a motor caravan is carried on with a view to 

obtaining income on a continuing basis, within the meaning of 

the second sentence of Article 4(2) of the Sixth Directive, it is 

for the national court to evaluate all the circumstances of the 

particular case. 

3. Article 11(A)(1)(c) of the Sixth Directive is to be interpreted 

as meaning that the taxable amount for turnover tax on 

transactions treated as supplies of services under Article 

6(2)(a) of the Directive must include expenses which are 

incurred during a period in which the goods are at the taxable 

person's disposal in a way that he can actually use them at 

any time for non-business purposes and which relate to the 

goods themselves or which the taxable person is entitled to 

deduct for VAT purposes. The portion of the expenses to be 

included must be proportionate to the ratio between the total 

duration of actual use of the goods and the duration of actual 

use for non-business purposes. 

[1996] ECR I-4517 

Case C-327/94 


Jürgen Dudda S Finanzamt Bergisch Gladbach 

1. The first indent of Article 9(2)(c) of the Sixth Directive [...] 

must be interpreted as covering the activity of a person who 

provides sound-engineering for artistic or entertainment 

events by choosing and operating the equipment used, 

adjusting it to the particular acoustic conditions and the 

desired sound effects, and who supplies the requisite 

equipment and operating staff, where the service which he 

provides constitutes a prerequisite for the performance of the 

principal artistic or entertainment service supplied. 

2. The fact that the person concerned has undertaken in 

addition to coordinate the sound effects to be produced with 

his assistance with certain visual effects produced by other 

persons cannot affect the answer given to the first question. 

[1996] ECR I-4595 

Case C-288/94 


Argos Distributors Limited S Commissioners of Customs and 

Excise 


as meaning that, when a supplier has sold a voucher to a buyer 

at a discount and promised subsequently to accept that voucher 

at its face value in full or part payment of the price of goods 

purchased by a customer who was not the buyer of the voucher, 

and who does not normally know the actual price at which the 

voucher was sold by the supplier, the consideration represented 

by the voucher is the sum actually received by the supplier upon 

the sale of the voucher. 

[1996] ECR I-5211

Case C-217/94 


Eismann Alto Adige Srl S Ufficio imposta sul valore aggiunto di 

Bolzano 

Article 22(8) of the Sixth Directive [...], as amended by Article 

28h inserted by Directive 91/680 [...], is to be interpreted as not 

precluding a national rule requiring accompanying documents to 

be drawn up in respect of goods transported within the confines 

of the Member State concerned. 

[1996] ECR I-5219 

Case C-317/94 


Elida Gibbs Ltd. S Commissioners of Customs and Excise 

1. Article 11(A)(1)(a) and Article 11(C)(1) of the Sixth Directive 

[...] are to be interpreted as meaning that where 

a. a manufacturer issues a money-off coupon, which is 

redeemable at the amount stated on the coupon by or at 

the expense of the manufacturer in favour of the retailer, 

b. the coupon, which is distributed to a potential customer in 

the course of a sales promotion campaign, may be 

accepted by the retailer in payment for a specified item of 

goods, 

c. the manufacturer has sold the specified item at the 

"original supplier's price" direct to the retailer and 

d. the retailer takes the coupon from the customer on sale of 

the item, presents it to the manufacturer and is paid the 

stated amount, 

the taxable amount is equal to the selling price charged by the 

manufacturer, less the amount indicated on the voucher and 

refunded. The same applies if the original supply is made by 

the manufacturer to a wholesaler rather than directly to a 

retailer. 

2. Article 11(A)(1)(a) and Article 11(C)(1) of the Sixth Directive 

are to be interpreted as meaning that where 

a. in the course of a promotion scheme a manufacturer sells 

items of goods at the "manufacturer's price" direct to a 

retailer, 

b. a cash-back coupon for an amount stated on the packaging 

of those items entitles the customer, if he proves purchase 

of one of those items and satisfies other conditions printed 

on the coupon, to present the coupon to the manufacturer 

in return for payment of the stated amount, and 

c. a customer purchases such an item from a retailer, 

presents the coupon to the manufacturer and is paid the 

stated amount 

the taxable amount is equal to the selling price charged by the 

manufacturer, less the amount indicated on the coupon and 

refunded. The same applies if the original supply is made by 

the manufacturer to a wholesaler rather than directly to a 

retailer. 

[1996] ECR I-5339 

Case C-85/95 


John Reisdorf S Finanzamt Köln-West 

Article 18(1)(a) and Article 22(3) of the Sixth Directive [...] 

permit the Member States to regard as an invoice not only the 

original but also any other document serving as an invoice that 

fulfils the criteria determined by the Member States themselves, 

and confer on them the power to require production of the 

original invoice in order to establish the right to deduct input tax, 

as well as the power, where a taxable person no longer holds the 

original, to admit other evidence that the transaction in respect of 

which the deduction is claimed actually took place. 

[1996] ECR I-6257 

Case C-80/95 


Harnas & Helm CV S Staatssecretaris van Financiën 


meaning that the mere acquisition of ownership in and the 

holding of bonds, activities which are not subservient to any other 

business activity, and the receipt of income therefrom are not to 


© 2012 IBFD 

be regarded as economic activities conferring on the person 

concerned the status of a taxable person. 

[1997] ECR I-745 

Case C-247/95 


Marktgemeinde Welden S Finanzamt Augsburg-Stadt ® 

The fourth subparagraph of Article 4(5) of the Sixth Directive 

[...] must be interpreted as permitting Member States to 

consider that the activities listed in Article 13 of the Directive are 

carried out by bodies governed by public law as public 

authorities, even if they are performed in a similar manner to 

those of a private trader. 

[1997] ECR I-779 

Case C-260/95 


DFDS A/S S Commissioners of Customs and Excise ® 


meaning that, where a tour operator established in one Member 

State provides services to travellers through the intermediary of 

a company operating as an agent in another Member State, VAT 

is payable on those services in the latter State if that company, 

which acts as a mere auxiliary organ of the tour operator, has 

the human and technical resources characteristic of a fixed 

establishment. 

[1997] ECR I-1005 

Case C-167/95 

6 March 1997 

M.J.M. Linthorst, K.G.P. Pouwels en J. Scheres c.s. S 

Inspecteur der Belastingdienst/Ondernemingen te Roermond 


meaning that the place where the services principally and 

habitually carried out by a veterinary surgeon should be deemed 

to be supplied is the place where the supplier has established his 

business or has a fixed establishment from which the services 

are supplied or, in the absence of such a place of business or 

fixed establishment, the place where he has his permanent 

address or usually resides. 

[1997] ECR I-1195 

Case C-63/96 

29 May 1997 

Werner Skripalle S Finanzamt Bergisch Gladbach ® 

An authorization by the Council to introduce a special measure 

for derogation from the Sixth Directive [...] whereby, in order to 

prevent tax avoidance, in the case of supplies for consideration 

made between associated persons the cost to the taxable person 

within the meaning of Article 11(A)(1)(c) of the Sixth Directive is 

to be used as the minimum basis of assessment is not covered 

by Article 27 of the Directive where the agreed consideration 

represents the market rate but is less than the minimum basis of 

assessment. 

[1997] ECR I-2847 

Case C-2/95 

5 June 1997 

Sparekassernes Datacenter S Skatteministeriet 

1. Points 3 and 5 of Article 13(B)(d) of the Sixth Directive [...] 

are to be interpreted as meaning that the exemption is not 

subject to the condition that the transactions be effected by a 

certain type of institution, by a certain type of legal person or 

wholly or partly by certain electronic means or manually. 

2. The exemption provided for points 3 and 5 of Article 13(B)(d) 

of the Sixth Directive is not subject to the condition that the 

service be provided by an institution which has a legal 

relationship with the end customer. The fact that a 

transaction covered by those provisions is effected by a third 

party but appears to the end customer to be a service 

provided by the bank does not preclude exemption for the 

transaction. 

3. Point 3 of Article 13(B)(d) of the Sixth Directive is to be 

interpreted as meaning that transactions concerning transfers 

and payments include operations carried out by a data-

handling centre if those operations are distinct in character 

and are specific to, and essential for, the exempt transactions. 

[1997] ECR I-3017 

Case C-45/95 

25 June 1997 


1. By enacting and maintaining in force legislation which does 

not exempt from VAT supplies of goods used wholly for an 

exempted activity or otherwise excluded from the right of 

deduction, the Italian Republic has failed to fulfil its obligations 

under Article 13(B)(c) of the Sixth Directive [...]; 

2. [...] 

[1997] ECR I-3605 

Cases C-370/95, C-371/95 and C-372/95 

26 June 1997 

Careda SA, Federación Nacional de Operadores de Máquinas 

Recreativas y de Azar (Femara) and 

Asociación Española de Empresarios de Máquinas Recreativas 

(Facomare) S Administración General del Estado 

(Ministerio de Economía y Hacienda) 

1. Article 33 of the Sixth Directive [...] is to be interpreted as 

meaning that, in order for a tax to be characterized as a 

turnover tax, it is not necessary for the relevant national 

legislation expressly to provide that it may be passed on to 

the consumer. 


meaning that, in order for a tax to be characterized as a 

turnover tax, it is not necessary for the passing on of the tax 

to the consumer to be recorded in an invoice or other 

document serving as invoice. For the purposes of the 

application of this provision, it is in any event for the national 

court to establish whether the tax at issue is capable of being 

charged on the movement of goods and services in a manner 

comparable to VAT, by examining whether it exhibits the 

essential characteristics of VAT. That will be the case if it is 

generally applicable, if it is proportional to the price of the 

services, if it is charged at each stage of the production and 

distribution process and if it is imposed on the added value of 

the services. 

[1997] ECR I-3721 

Case C-330/95 

3 July 1997 

Goldsmiths (Jewellers) Ltd. S Commissioners of Customs and 

Excise 

On a proper construction, the derogation provided for in the 

second subparagraph of Article 11(C)(1) of the Sixth Directive 

[...] does not authorize a Member State which enacts provisions 

for the refund of VAT in the case of total or partial non-payment 

of the consideration to refuse that refund where the unpaid 

consideration is in kind, when it permits a refund where the 

consideration is expressed in money. 

[1997] ECR I-3801 

Case C-60/96 

3 July 1997 


1. By introducing and maintaining in force an administrative 

provision extending to the letting of certain forms of movable 

property the exemption from VAT which, pursuant to Article 

13(B)(b) of the Sixth Directive [...], is restricted exclusively to 

the letting of immovable property, the French Republic has 

failed to fulfil its obligations under Article 2 of that Directive; 

2. [...] 

[1997] ECR I-3827 


© 2012 IBFD 

Case C-190/95 

17 July 1997 

ARO Lease BV S Inspecteur der Belastingdienst Grote Ondernemingen, 

Amsterdam 

On a proper construction of Article 9(1) of the Sixth Directive 

[...], a leasing company established in one Member State does 

not supply services from a fixed establishment in another 

Member State if it makes passenger cars available in the second 

State under leasing agreements to customers established there, 

if its customers have entered into contact with it through selfemployed 

intermediaries established in the second State, if they 

have chosen their cars from dealers established in the second 

State, if the leasing company has acquired the cars in the second 

State, in which they are registered, and has made them available 

to its customers under leasing agreements drawn up and signed 

at its main place of business, and if the customers bear 

maintenance costs and pay road tax in the second State, but the 

leasing company does not have an office or any premises on 

which to store the cars there. 

[1997] ECR I-4383 

Case C-145/96 


Bernd von Hoffmann S Finanzamt Trier 

On a proper construction, Article 9(2)(e), third indent, of the 

Sixth Directive [...] does not refer to the services of a member of 

an arbitration tribunal. 

[1997] ECR I-4857 

Case C-130/96 


Solisnor-Estaleiros Navais SA S Fazenda Pública (Portuguese 

tax administration) ® 

Article 33 of the Sixth Directive [...] must be construed as not 

precluding the maintenance of a national charge having the 

characteristics of a stamp duty levied on works contracts and 

contracts for the supply of materials or any kind of consumer 

article, to the exclusion of a large portion of economic 

transactions in the Member State concerned. 

[1997] ECR I-5053 

Case C-347/95 and C-28/96 


UCAL (União das Cooperativas Abastecedoras de Leite de 

Lisboa, UCRL) S Fazenda Pública ® 

Fricarnes SA S Fazenda Pública ® 

1-2. ... 

3. A tax levied only on certain products, which is not 

proportional to the price of those products, is not charged at 

each stage of the production and distribution process and is 

not imposed on the added value of the products, is not in the 

nature of a turnover tax within the meaning of Article 33 of 

the Sixth Directive [...]. 

[1997] ECR I-4911 and [1997] ECR I-4939 

Case C-141/96 


Bernhard Langhorst S Finanzamt Osnabrück-Land ® 

1. Article 22(3)(c) of the Sixth Directive [...] authorizes Member 

States to regard a credit note issued by the recipient of the 

goods or services as a “document serving as an invoice”, 

where it includes the information prescribed for invoices by 

that Directive, it is drawn up with the agreement of the 

taxable person who supplies the goods or services, and the 

latter is able to contest the amount of VAT mentioned. 

2. A taxable person who has not contested the mention, in a 

credit note serving as an invoice, of an amount of VAT greater 

than that owed by reason of taxable transactions may be 

regarded as the person who has mentioned that amount, and 

is consequently liable to pay the amount shown, within the 

meaning of Article 21(1)(c) of the Sixth Directive. 

[1997] ECR I-5073

Case C-258/95 


Julius Fillibeck Söhne GmbH & Co KG S Finanzamt Neustadt 

1. Article 2(1) of the Sixth Directive [...] is to be interpreted as 

meaning that an employer who provides transport for 

employees free of charge from their homes to the workplace 

where they are more than a specified distance apart, in the 

absence of any real connection either with the work 

performed or the wages received, does not effect a supply of 

services for consideration within the meaning of that 

provision. 


meaning that transport provided for employees free of charge 

by the employer between their homes and the workplace in a 

company vehicle serves, in principle, the employees' private 

purposes and thus serves purposes other than those of the 

business. However, that provision does not apply when, 

having regard to certain circumstances, such as the difficulty 

of finding other suitable means of transport and changes in 

the place of work, the requirements of the business make it 

necessary for the employer to provide transport for 

employees, in which case the supply of those transport 

services is not effected for purposes other than those of the 


3. The answer to the second question also applies when the 

employer does not convey the employees in its own vehicles, 

but commissions one of its employees to provide the transport 

using his own private vehicle. 

[1997] ECR I-5577 

Case C-116/96 


Reisebüro Binder GmbH S Finanzamt Stuttgart-Körperschaften 

Article 9(2)(b) of the Sixth Directive [...] must be interpreted as 

meaning that, in the case of the supply of cross-frontier 

passenger transport on an all-inclusive basis, the total 

consideration for that service must, for the purposes of 

determining the part of the transport operation taxable in each of 

the Member States concerned, be allocated on a pro rata basis, 

having regard to the distances covered in each such State. 

[1997] ECR I-6103 

Case C-408/95 


Eurotunnel SA, France Manche SA, Eurotunnel PLC and 

the Channel Tunnel Group Limited/SA SNAT 

Nouvelle d' Armement Transmanche – SeaFrance 

1. A natural or legal person may challenge before a national 

court the validity of provisions in Directives, such as Article 

1(22) of Directive 91/680 [...] and Article 28 of Directive 

92/12 [...], even though that person has not brought an 

action for annulment of those provisions pursuant to Article 

173 of the EC Treaty and even though a court of another 

Member State has already given judgment in separate 

proceedings. 

2. Consideration of the questions has not disclosed any factor of 

such a kind as to affect the validity of Article 1(22) of Directive 

91/680 or Article 28 of Directive 92/12. 

[1997] ECR I-6315 

Cases C-286/94, C-340/95, C-401/95 and C-47/96 


Garage Molenheide BVBA S Belgian State 

Peter Schepens S Belgian State 

Rik Decan-Business Research & Development NV S Belgian 

State, 

Sanders BVBA S Belgian State 

1. Article 18(4) of the Sixth Directive [...] does not in principle 

preclude measures of the kind at issue in the main 


2. However, the principle of proportionality is applicable to 

national measures which, like those at issue in the main 

proceedings, are adopted by a Member State in the exercise 

of its powers relating to VAT, in that, if they went further than 

was necessary in order to attain their objective, they would 

undermine the principles of the common system of VAT, in 


© 2012 IBFD 

particular the conditions governing deductions, which are an 

essential component of that system. 

It is for the national court to examine whether or not the 

measures in question and the manner in which they are 

applied by the competent administrative authority are 

proportionate. In the context of that examination, if the 

national provisions or a particular construction of them would 

constitute a bar to effective judicial review, in particular 

review of the urgency and necessity of retaining the 

refundable VAT balance, and would prevent the taxable 

person from applying to a court for replacement of the 

retention by another guarantee sufficient to protect the 

interests of the Treasury but less onerous for the taxable 

person, or would prevent an order from being made, at any 

stage of the procedure, for the total or partial lifting of the 

retention, the national court should disapply those provisions 

or refrain from placing such a construction on them. 

Moreover, in the event of the retention being lifted, 

calculation of the interest payable by the Treasury which did 

not take as its starting point the date on which the VAT 

balance in question would have had to be repaid in the 

normal course of events would be contrary to the principle of 

proportionality. 

[1997] ECR I-7281 

Case C-384/95 


Landboden-Agrardienste GmbH & Co. KG S Finanzamt 

Calau 

On a proper construction of Articles 6(1) and 11(A)(1)(a) of the 

Sixth Directive [...], an undertaking given by a farmer under a 

national compensation scheme not to harvest at least 20% of his 

potato crop does not constitute a supply of services for the 

purposes of that Directive. Consequently, compensation received 

for that purpose is not subject to turnover tax. 

[1997] ECR I-7387 

Case C-37/95 


Ghent Coal Terminal NV S Belgian State ® 

Article 17 of the Sixth Directive [...] must be construed as 

allowing a taxable person acting as such to deduct the VAT 

payable by him on goods or services supplied to him for the 

purpose of investment work intended to be used in connection 

with taxable transactions. The right to deduct remains acquired 

where, by reason of circumstances beyond his control, the 

taxable person has never made use of those goods or services 

for the purpose of carrying out taxable transactions. A supply of 

investment goods during the adjustment period, where such 

occurs, may give rise to an adjustment of the deduction under 

the conditions set out in Article 20(3) of the Sixth Directive. 

[1998] ECR I-1 

Case C-346/95 


Elisabeth Blasi S Finanzamt München I 

Article 13(B)(b)(1) of the Sixth Directive [...] may be construed 

as meaning that the provision of short-term accommodation for 

guests is taxable, as constituting the provision of accommodation 

in sectors with a function similar to that of the hotel sector. In 

that regard, Article 13(B)(b)(1) does not preclude taxation in 

respect of agreements concluded for a period of less than six 

months, if that duration is deemed to reflect the parties' 

intention. It is, however, for the national court to determine 

whether, in a case before it, certain factors (such as the 

automatic renewal of the letting agreement) suggest that the 

duration stated in the letting agreement does not reflect the 

parties' true intention, in which case the actual total duration of 

the accommodation, rather than that specified in the letting 

agreement, would have to be taken into consideration. 

[1998] ECR I-481

Case C-318/96 


SPAR Österreichische Warenhandels AG S Finanzdirektion 

für Salzburg 

The Sixth Directive [...], and in particular Articles 17(2) and 33 

thereof, does not preclude a levy such as the Kammerumlage, 

provided for in Article 57(1) to (6) of the Handelskammergesetz, 

which is payable by members of chambers of commerce whose 

turnover exceeds a certain amount, is calculated in principle on 

the basis of the VAT included in the price of the goods and 

services supplied to them, and is not deductible from the VAT 

payable by them on the commercial transactions which they carry 

out. 

[1998] ECR I-785 

Case C-124/96 

7 May 1998 



1. By providing that the exemption from VAT in respect of 

supplies closely linked to sport or physical education applies 

only to private establishments whose membership fees do not 

exceed a certain amount, the Kingdom of Spain has failed to 

fulfil its obligations under Article 13(A)(1)(m) of the Sixth 


2-3. [...] 

[1998] ECR I-2501 

Case C-390/96 

7 May 1998 

Lease Plan Luxembourg SA S Belgian State 

1. The term "fixed establishment" in Article 9(1) of the Sixth 

Directive [...] must be interpreted in such a way that an 

undertaking established in one Member State which hires out 

or leases a number of vehicles to clients established in 

another Member State does not possess a fixed establishment 

in that other State merely by engaging in that hiring out or 

leasing. 

2. It is contrary to Article 59 of the EC Treaty for national rules 

to provide that taxable persons not established in a Member 

State, who apply for a refund of VAT in accordance with the 

Eighth Directive [...], are entitled to interest only from such 

time as notice to pay was served on that Member State and at 

a lower rate than that applied to the interest paid to taxable 

persons established in the territory of that State automatically 

on the expiry of the statutory time-limit for reimbursement. 

[1998] ECR I-2553 

Case C-3/97 

28 May 1998 

Criminal proceedings against John Charles Goodwin and 

Edward Thomas Unstead 

On a proper construction of Article 2 of the Sixth Directive [...] 

VAT is payable on the supply of counterfeit perfumes. 

[1998] ECR I-3257 

Case C-283/95 

11 June 1998 

Karlheinz Fischer S Finanzamt Donaueschingen 

The unlawful operation of a game of chance, in the event 

roulette, falls within the scope of the Sixth Directive [...]. Article 

13(B)(f) of that Directive must be interpreted as meaning that a 

Member State may not impose VAT on that activity when the 

corresponding activity carried on by a licensed public casino is 

exempted. 

[1998] ECR I-3369 

Case C-361/96 

11 June 1998 

Société Générale des Grandes Sources d'Eaux Minérales 

Françaises S Bundesamt für Finanzen 

1. Article 3(a) of the Eighth Directive [...] is to be interpreted as 

not precluding Member States from providing in their national 

law that a taxable person who is not established in that 

Member State may prove his entitlement to a refund by 

submitting a duplicate invoice or import document where the 


© 2012 IBFD 

original has been lost for reasons beyond his control, 

provided that the transaction which led to the application for 

a refund occurred and there is no risk of further applications 

for a refund. 

2. Where a taxable person established in a Member State may 

prove his entitlement to a refund of VAT by submitting a 

duplicate or photocopy of the invoice if the original which he 

received has been lost for reasons beyond his control, the 

principle of non-discrimination set out in Article 6 of the EC 

Treaty and referred to in the fifth recital in the preamble to 

the Eighth Directive [...] requires that the same possibility be 

extended to taxable persons not established in that Member 

State if the transaction which led to the application for a 

refund occurred and there is no risk of further applications for 

a refund. 

[1998] ECR I-3495 

Case C-43/96 

18 June 1998 


1) 

1. The application is dismissed; 

2-3. [...] 

[1998] ECR I-3903 

1) 

The Commission claimed that the exclusion of the right to deduct VAT 

on goods which constitute the very tool or object of a taxable person's 

trade was contrary to Article 17(2) of the Sixth Directive. 

The French legislation provided: 

VAT shall not be deductible on vehicles or machines, whatever their 

nature, designed for the transport of persons or for mixed use which 

constitute fixed assets or, if not, are not intended for resale in a new 

state. The basic documentation of the French tax authority states that 

the vehicles covered by that provision are bicycles, motorcycles, 

private motor cars, boats, aeroplanes and helicopters. However, the 

aforesaid rule does not apply to commercial vehicles such as vans, 

lorries, tractors and other "highly specialised vehicles". Furthermore, 

helicopters are not eligible for deduction even where they are used for 

aerial photography, publicity, pilot training, or topographical or 

geodesic surveys. 

Case C-172/96 

14 July 1998 

The First National Bank of Chicago S Commissioners of Customs 

and Excise ® 

1. Transactions between parties for the purchase by one party 

of an agreed amount in one currency against the sale by it to 

the other party of an agreed amount in another currency, 

both such amounts being deliverable on the same value date, 

and in respect of which transactions the parties have agreed 

(whether orally, electronically or in writing) the currencies 

involved, the amounts of such currencies to be purchased and 

sold, which party will purchase which currency and the value 

date, constitute supplies of services effected for consideration 

within the meaning of Article 2(1) of the Sixth Directive [...]. 

2. Article 11(A)(1)(a) of the Sixth Directive must be construed 

as meaning that, in foreign exchange transactions in which no 

fees or commission are calculated with regard to certain 

specific transactions, the taxable amount is the overall result 

of the transaction of the supplier of the services over a given 

period of time. 

[1998] ECR I-4387 

Cases C-308/96 and C-94/97 


T.P. Madgett and R.M. Baldwin (trading as The Howden 

Court Hotel) S Commissioners of Customs and Excise ® 

1. Article 26 of the Sixth Directive [...] applies to a hotelier who, 

in return for a package price, habitually offers his customers, 

in addition to accommodation, return transport between 

certain distant pick-up points and the hotel and a coach 

excursion during their stay, those transport services being 

bought in from third parties. 

2. On a proper construction of Article 26 of the Sixth Directive 

[...], where a trader subject to that article effects, in return 

for a package price, transactions consisting of services 

supplied partly by himself and partly by other taxable 

persons, the VAT scheme under that article applies solely to 

the services supplied by third parties. A trader may not be 

required to calculate the part of the package corresponding to 

the in-house services by the actual cost method where it is

possible to identify that part of the package on the basis of 

the market value of services similar to those which form part 

of the package. 

[1998] ECR I-6229 

Case C-149/97 


Institute of the Motor Industry S Commissioners of Customs 

and Excise 

For the purposes of Article 13(A)(1)(l) of the Sixth Directive [...], 

an organization with aims of a trade-union nature means an 

organization whose main aim is to defend the collective interests 

of its members S whether they are workers, employers, 

independent professionals or traders carrying on a particular 

economic activity S and to represent them vis-à-vis the 

appropriate third parties, including the public authorities. 

[1998] ECR I-7053 

Case C-85/97 


Société Financière d'lnvestissements SPRL (SFI) S Belgian 

State 

1. Articles 4 and 10 of the Sixth Directive [...] do not preclude a 

national practice which, in the case of transactions subject to 

VAT effected by a company before it was registered for VAT, 

consists in fixing the starting-point of the limitation period for 

the recovery of that tax at the 20th of the month following the 

quarter in which that registration took place. 

2. The First Directive [...] and the Sixth Directive [...] preclude 

the VAT on a benefit granted by an employer to his employee 

in the form of the placing of a vehicle at his disposal for 

private use from being calculated by including in the taxable 

amount the VAT paid by the employer in another Member 

State on the renting of that vehicle, whereas, if the vehicle 

had been rented in the Member State in question, the taxable 

amount would not have included the VAT paid. 

[1998] ECR I-7447 

Case C-381/97 


Belgocodex SA S Belgian State 

Article 2 of the First Directive [...] is to be interpreted as not 

precluding a Member State which 

S has availed itself of the possibility provided for by Article 13(C) 

of the Sixth Directive [...] and 

S has thus granted its taxpayers the right to opt for taxation of 

certain lettings of immovable property 

from abolishing, by a subsequent law, that right of option and 

thus reintroducing the exemption. 

It is for the national court to determine whether a breach of the 

principle of protection of legitimate expectations or of the 

principle of legal certainty has been committed by the retroactive 

repeal of a law in respect of which the implementing decree has 

not been adopted. 

[1998] ECR I-8153 

Case C-181/97 


A.J. van der Kooy S Staatssecretaris van Financiën 

The entry into a Member State of goods coming from the 

Netherlands Antilles must be regarded as entry into the 

Community for the purposes of applying Article 7(1) of the Sixth 

Directive [...], as amended by Directive 91/680 [...]. 

[1999] ECR I-483 

Case C-349/96 


Card Protection Plan Ltd. S Commissioners of Customs and 

Excise 

1. Article 13(B)(a) of the Sixth Directive [...] is to be interpreted 

as meaning that a taxable person, not being an insurer, who, 

in the context of a block policy of which he is the holder, 

procures for his customers, who are the insured, insurance 

cover from an insurer who assumes the risk covered, performs 

an insurance transaction within the meaning of that provision. 

The term "insurance" in that provision extends to the 


© 2012 IBFD 

categories of assistance listed in the annex to First Directive 

73/239 of 24 July 1973 on the coordination of laws, 

regulations and administrative provisions relating to the 

taking-up and pursuit of the business of direct insurance 

other than life assurance, as amended by Directive 84/641 

[...]. 

2. It is for the national court to determine, in the light of the 

above criteria, whether transactions such as those at issue in 

the main proceedings are to be regarded for the purposes of 

VAT as comprising two independent supplies, namely an 

exempt insurance supply and a taxable card registration 

service, or whether one of those two supplies is the principal 

1) 

supply to which the other is ancillary , so that it receives the 

same tax treatment as the principal supply. 

3. Article 13(B)(a) of the Sixth Directive [...] is to be interpreted 

as meaning that a Member State may not restrict the scope of 

the exemption for insurance transactions exclusively to 

supplies by insurers who are authorised by national law to 

pursue the activity of insurer. 

[1999] ECR I-973 

1) 

In Par. 30 of its judgment, the ECJ specified that a service must be 

regarded as ancillary to a principal service if it does not constitute for 

customers an aim in itself, but a means of better enjoying the principal 

service supplied. 

Case C-48/97 

27 April 1999 

Kuwait Petroleum (GB) Ltd. S Commissioners of Customs 

and Excise 

1. On a proper construction of Article 11(A)(3)(b) of the Sixth 

Directive [...], the terms "rebates" and "price discounts" 

cannot be applied to reductions covering the whole cost of 

supplying redemption goods. 

2. On a proper construction of Article 5(6) of the Sixth Directive 

[...], the application by an oil company of goods which are 

disposed of to a purchaser of fuel in exchange for vouchers 

which he has obtained in varying quantities, depending on 

the volume of fuel purchased, on payment of the full retail 

price for fuel from the pump S under a sales promotion 

scheme such as that in issue in the main proceedings S must, 

where the goods are not of small value, be treated as a 

supply for consideration within the meaning of that provision. 

[1999] ECR I-2323 

Case C-136/97 

29 April 1999 

Norbury Developments Ltd. S Commissioners of Customs and 

Excise 

In relation to the supply of building land, a Member State is 

entitled to exempt that supply under Article 28(3)(b) of the Sixth 

Directive [...], read in conjunction with point 16 of Annex F 

thereto, notwithstanding the fact that, on the one hand, it has 

since the adoption of that Directive introduced an election to 

waive the exemption from VAT in respect of such supplies and, 

on the other hand, it has reduced the material scope of the 

exemption applicable to such supplies so that some previously 

exempt supplies are now subject to VAT. 

[1999] ECR I-2491 

Cases C-338/97, C-344/97 and C-390/97 

8 June 1999 

Erna Pelzl and others S Steiermärkische Landesregierung, 

Wiener Städtische Allgemeine Versicherungs AG and 

others S Tiroler Landesregierung 

STUAG Bau-Aktiengesellschaft S Kärntner Landesregierung 

The Sixth Directive [...], and in particular Article 33 thereof, does 

not preclude a charge of the kind introduced by the Steiermärkische 

Tourismusgesetz, the Tiroler Tourismusgesetz and the 

Kärntner Fremdenverkehrsabgabegesetz, which is payable by 

traders in a federal Land who have an economic interest in 

tourism, which is calculated, in principle, on the basis of annual 

turnover and from which input tax is not deductible. 

[1999] ECR I-3319

Case C-158/98 

29 June 1999 

VOF Coffeeshop "Siberië" S Staatssecretaris van Financiën ® 


meaning that in the circumstances of the main action renting out 

a space for the sale of narcotic drugs falls within the scope of 


[1999] ECR I-3971 

Case C-216/97 


Jennifer Gregg and Mervyn Gregg S Commissioners of Customs 

and Excise 

Article 13(A)(1) of the Sixth Directive [...] is to be interpreted as 

meaning that the terms "other duly recognized establishments of 

a similar nature" and "other organizations recognized as 

charitable by the Member State concerned", which appear in 

subparagraphs (b) and (g) of that provision respectively, do not 

exclude from that exemption natural persons running a business. 

[1999] ECR I-4947 

Case C-414/97 




1. By exempting from VAT intra-Community imports and 

acquisitions of arms, ammunition and equipment exclusively 

for military use, other than the aircraft and warships 

mentioned in points 23 and 25 of Annex F to the Sixth 

Directive [..], in the version resulting from Directive 91/680 

[...], notwithstanding the provisions of Articles 2(2), 14, 28a, 

and 28c(B) of that Directive, the Kingdom of Spain has failed 

to fulfil its obligations under that Directive; 

2. [...] 

[1999] ECR I-5585 

Case C-305/97 


Royscot Leasing Ltd. and Royscot Industrial Leasing Ltd., 

Allied Domecq plc, T.C. Harrison Group Ltd.S Commissioners 

of Customs and Excise 

1. Article 11(4) of the Second Directive [...] authorised Member 

States to introduce or retain, and Article 17(6) of the Sixth 

Directive [...] authorises them to retain, general exclusions 

from the right to deduct the VAT payable on the purchase of 

motor cars used by a taxable person for the purposes of his 

taxable transactions, even though 

S those cars were essential tools in the business of the 

taxable person concerned, or 

S those cars could not, in a specific case, be used for private 

purposes by the taxable person concerned. 

2. On a proper construction of Article 17(6) of the Sixth Directive 

[...], Member States may retain the exclusions from the right 

to deduct VAT referred to in its second subparagraph, even 

though the Council did not decide, before the expiry of the 

period laid down in the first subparagraph, which expenditure 

should not be eligible for deduction of VAT. 

[1999] ECR I-6671 

Case C-23/98 


J. Heerma and Maatschap J. Heerma and K. Heerma- 

Graanstra S Staatssecretaris van Financiën ® 


meaning that, where a person's sole economic activity, within the 

meaning of that provision, consists in the letting of an item of 

tangible property to a company or a partnership, such as a 

partnership governed by Netherlands law, of which he is a 

member, that letting must be regarded as an independent activity 

within the meaning of that provision. 

[2000] ECR I-419 


© 2012 IBFD 

Case C-12/98 


Miguel Amengual Far S Juan Amengual Far 

Article 13(B)(b) of the Sixth Directive [...] allows Member States, 

by means of a general rule, to subject to VAT lettings of 

immovable property and, by way of exception, to exempt only 

lettings of immovable property to be used for dwelling purposes. 

[2000] ECR I-527 

Case C-437/97 

9 March 2000 

Evangelischer Krankenhausverein Wien S Abgabenberufungskommission 

Ikera Warenhandelsgesellschaft mbH. S Oberösterreichische 

Landesregierung 

1. Article 33 of the Sixth Directive [...], as amended by Directive 

91/680 [...], does not preclude the maintenance of a tax such 

as the duty on beverages and ice cream at issue in the main 

proceedings, which is levied on the supply for consideration 

of ice cream (including fruits processed therein or added 

thereto) and of beverages, in each case including the 

containers and accessories sold with the products. 

2-3. ... 

[2000] ECR I-1157 

Cases C-110/98 through C-147/98 

21 March 2000 

Gabalfrisa S.L. and others S Agencia Estatal de 

Administración Tributaria (AEAT) 

Article 17 of the Sixth Directive [...] precludes national legislation 

which makes the exercise of the right to deduct VAT paid by a 

taxable person liable thereto before he starts regularly carrying 

out taxable transactions conditional upon the fulfilment of certain 

requirements such as the submission of an express request to 

that effect before the tax concerned becomes due and 

compliance with a time-limit of one year between that 

submission and the actual commencement of taxable 

transactions, and which penalises infringement of those 

requirements by forfeiture of the right to deduct or deferment of 

the exercise of that right until the time at which taxable 

transactions actually begin to be carried out on a regular basis. 

[2000] ECR I-1577 

Case C-98/98 

8 June 2000 

Midland Bank plc S Commissioners of Customs and Excise ® 

1. Article 2 of the First Directive [...] and Article 17(2), (3) and 

(5) of the Sixth Directive [...] must be interpreted as meaning 

that, in principle, the existence of a direct and immediate link 

between a particular input transaction and a particular output 

transaction or transactions giving rise to entitlement to deduct 

is necessary before the taxable person is entitled to deduct 

input VAT and in order to determine the extent of such 

entitlement. 

2. It is for the national court to apply the "direct and immediate 

link" test to the facts of each case before it. A taxable person 

who makes transactions in respect of which VAT is deductible 

and transactions in respect of which it is not may deduct the 

VAT in respect of the goods or services acquired by him, 

provided that such goods or services have a direct and 

immediate link with the output transactions in respect of 

which VAT is deductible, without it being necessary to make a 

distinction depending on whether Article 17(2), (3) or (5) of 

the Sixth Directive is applied. However, such a taxable person 

cannot deduct in its entirety the VAT charged on input 

services where they have been utilized not for the purpose of 

carrying out a deductible transaction but in the context of 

activities which are no more than the consequence of making 

such a transaction, unless that person can show by means of 

objective evidence that the expenditure involved in the 

acquisition of such services is part of the various cost 

components of the output transaction. 

[2000] ECR I-4177

Case C-396/98 

8 June 2000 

Grundstückgemeinschaft Schloßstraße GbR S Finanzamt 

Paderborn 


meaning that a taxable person's right to deduct VAT paid in 

respect of goods or services supplied to him with a view to his 

carrying out certain letting operations is retained where a 

legislative amendment post-dating the supply of those goods or 

services but pre-dating the commencement of such operations 

deprives the taxable person concerned of the right to waive 

exemption thereof, even if the VAT was assessed subject to 

subsequent review. 

[2000] ECR I-4279 

Case C-400/98 

8 June 2000 

Brigitte Breitsohl S Finanzamt Goslar ® 

1. Articles 4 and 17 of the Sixth Directive [...] are to be 

interpreted as meaning that the right to deduct the VAT paid 

on transactions carried out with a view to the realisation of a 

planned economic activity still exists even where the tax 

authority is aware, from the time of the first tax assessment, 

that the economic activity envisaged, which was to give rise to 

taxable transactions, will not be taken up. 

2. Article 4(3)(a) of the Sixth Directive [...] is to be interpreted 

as meaning that the option for taxation exercised at the time 

of the supply of buildings or parts of buildings and the land on 

which they stand must relate inseparably to the buildings or 

parts of buildings and the land on which they stand. 

[2000] ECR I-4321 

Case C-455/98 

29 June 2000 

Kaupo Salumets S Tullihallitus ® 

The Sixth Directive [...], Directive 92/12 [...], Directive 92/83 [...] 

and Regulation 2913/92 [...] must be interpreted as meaning that 

their provisions on liability to tax and tax debts apply also to 

contraband importation into Community customs territory of ethyl 

alcohol from non-member countries. 

[2000] ECR I-4993 

Case C-36/99 

13 July 2000 

Idéal Tourisme SA S Belgian State 

In the present state of harmonization of the laws of the Member 

States relating to the common system of VAT, the Community 

principle of equal treatment does not preclude legislation of a 

Member State which on the one hand, in accordance with Article 

28(3)(b) of the Sixth Directive [...], in the version of Directive 

96/95 [...], continues to exempt international passenger transport 

by air, and on the other hand taxes international passenger 

transport by coach. 

[2000] ECR I-6049 

Case C-136/99 

13 July 2000 

Société Monte Dei Paschi Di Siena S Ministre du Budget, 

Ministre de l'Économie et des Finances ® 

Articles 2 and 5 of the Eighth Directive [...] must be interpreted 

as meaning that: 

S they grant taxable persons established in a Member State 

where only part of their transactions are taxed a right to 

partial refund of the VAT which has been charged in a 

Member State where they are not established on goods or 

services used for the purposes of their transactions in the 

Member State of establishment; 

S the amount of VAT refundable is calculated, first, by 

determining which transactions give rise to a right to 

deduction in the Member State of establishment and, second, 

by taking account solely of the transactions which would also 

give rise to a right of deduction in the Member State of refund 

if they were carried out there and of the expenses giving rise 

to a right to deduction in the latter State. 

[2000] ECR I-6109 


© 2012 IBFD 

Case C-276/97 



1. By failing to charge VAT on motorway tolls collected as 

consideration for the service supplied to users, where that 

service is not provided by a body governed by public law 


and by failing to make available to the Commission of the 

European Communities as own resources accruing from VAT 

the amounts corresponding to the VAT which should have 

been levied on those tolls together with interest for late 

payment, the French Republic has failed to fulfil its obligations 

under Articles 2 and 4 of that Directive and under Regulation 

1553/89 [...] and Regulation 1552/89 [...]; 

2. [...] 

[2000] ECR I-6251 

Case C-358/97 



1. By failing to subject to VAT tolls collected for the use of toll 

roads and toll bridges as consideration for the service 

supplied to users, when that service is not provided by a body 

governed by public law within the meaning of Article 4(5) of 

the Sixth Directive [...], and by failing to make available to 

the Commission of the European Communities as own 

resources accruing from VAT the amounts corresponding to 

the tax which should have been levied on those tolls together 

with interest for late payment, Ireland has failed to fulfil its 

obligations under Articles 2 and 4 of that Directive and under 

Regulation 1553/89 [...] and Regulation 1552/89 [...]. 

2. [...] 

[2000] ECR I-6301 

Case C-359/97 


Commission of the European Communities – United 

Kingdom of Great Britain and Northern Ireland 

1. By failing to subject to VAT tolls collected for the use of toll 

roads and toll bridges as consideration for the service 

supplied to users, where that service is not provided by a 

body governed by public law within the meaning of Article 

4(5) of the Sixth Directive [...], and by failing to make 

available to the Commission of the European Communities as 

own resources accruing from VAT the amounts corresponding 

to the tax which should have been levied on those tolls 

together with interest for late payment, the United Kingdom 

of Great Britain and Northern Ireland has failed to fulfil its 

obligations under Articles 2 and 4 of that Directive and under 

Regulation 1553/89 [...] and Regulation 1552/89 [...]; 

2. [...] 

[2000] ECR I-6355 

Case C-408/97 




1) 


2. [...] 

[2000] ECR I-6417 

1) 

The Commission had claimed that VAT should have been charged on 

tolls collected for the use of roads. 

Case C-260/98 



1) 


2. [...] 

[2000] ECR I-6537 

1) 

The Commission had claimed that VAT should have been charged on 

tolls collected for the use of roads.

Case C-384/98 


D. S W. 

Article 13(A)(1)(c) of the Sixth Directive [...] is to be interpreted 

as meaning that it does not apply to services consisting, not in 

providing care to persons by diagnosing and treating a disease or 

any other health disorder, but in establishing the genetic affinity 

of individuals through biological tests. The fact that the doctor 

acting as expert was instructed by a court is irrelevant in that 

regard. 

[2000] ECR I-6795 

Case C-454/98 


Schmeink & Cofreth AG & Co. KG S Finanzamt Borken 

M. Strobel S Finanzamt Esslingen 

1. Where the issuer of the invoice has in sufficient time wholly 

eliminated the risk of any loss in tax revenues, the principle of 

the neutrality of VAT requires that VAT which has been 

improperly invoiced can be adjusted without such adjustment 

being made conditional upon the issuer of the relevant invoice 

having acted in good faith. 

2. It is for the Member States to lay down the procedures to 

apply as regards the adjustment of improperly invoiced VAT, 

provided that such adjustment is not dependent on the 

discretion of the tax authorities. 

[2000] ECR I-6973 

Cases C-177/99 and C-181/99 


Ampafrance SA S Directeur des services fiscaux de Maine-et- 

Loire 

Sanofi Synthélabo S Directeur des services fiscaux du Val-de- 

Marne 

1) 

Council Decision 89/487 of 28 July 1989 authorizing the French 

Republic to apply a measure derogating from the second 

subparagraph of Article 17(6) of the Sixth Directive [...] is invalid. 

[2000] ECR I-7013 

1) 

Article 1 of Decision 89/487 provided: 

1. By way of derogation from the second subparagraph of Article 17(6) 

of the Sixth Directive, the French Republic is hereby authorized, on 

a temporary basis and until such time as Community rules 

determining the treatment of expenditure referred to in the first 

subparagraph of that paragraph come into force, to exclude 

expenditure in respect of accommodation, food, hospitality and 

entertainment from the right to deduct VAT previously charged. 

2. The exclusion referred to in paragraph 1 shall not apply to: 

S expenditure incurred by a taxable person in respect of the 

supply by him of accommodation, meals, food or drink for 

consideration, 

S expenditure on accommodation provided free of charge for 

security caretaking or supervisory staff on works, sites or 

business premises, 

S expenditure incurred by a taxable person in carrying out his 

contractual or legal responsibility towards customers. 

Case C-142/99 


Floridienne SA, Berginvest SA S Belgian State 


meaning that the following must be excluded from the 

denominator of the fraction used to calculate the deductible 

proportions: 

S share dividends paid by its subsidiaries to a holding company 

which is a taxable person in respect of other activities and 

which supplies management services to those subsidiaries, 

and 

S interest paid by the subsidiaries to the holding company on 

loans it has made to them, where the loan transactions do not 

constitute, for the purposes of Article 4(2) of the Sixth 

Directive, an economic activity of the holding company. 

[2000] ECR I-9567 

Case C-213/99 


José Teodoro de Andrade S Director da Alfândega de Leixões 

1. Article 53 of Regulation 2913/92 [...] does not preclude the 

automatic application, without prior notification, of a 

procedure such as that established by Portuguese legislation, 

which provides for goods to be put up for sale where the 


© 2012 IBFD 

statutory time-limits for making a declaration for release for 

free circulation or an application for another customs-approved 

treatment or use for the goods have expired. 

2. Use of a procedure providing either for such goods to be put 

up for sale or for an ad valorem surcharge to be levied in 

order to regularise the situation of the goods is not in itself 

contrary to the principle of proportionality. It is for the 

national court to determine whether the surcharge applied in 

the present case complies with that principle. 

3. Article 6(3) and Article 243 of Regulation 2913/92 do not 

preclude use of a procedure, such as that at issue in the main 

proceedings, which does not provide for interested parties to 

receive prior notification. 

4. A surcharge intended to penalise a failure to comply with 

customs formalities cannot be subject to VAT. 

[2000] ECR I-11083 

Case C-446/98 


Câmara Municipal do Porto S Fazenda Pública ® 

1. The letting of spaces for the parking of vehicles is an activity 

which, where it is carried on by a body governed by public 

law, is carried on by that body as a public authority within the 

meaning of the first subparagraph of Article 4(5) of the Sixth 

Directive [...], if it is carried on under a special legal regime 

applicable to bodies governed by public law. That is the case 

where the pursuit of the activity involves the use of public 

powers. 


[...] must be interpreted as meaning that bodies governed by 

public law are not necessarily regarded as taxable persons in 

respect of the activities they engage in which are not 

negligible. Only if those bodies engage in an activity or 

perform a transaction listed in Annex D to that Directive may 

the criterion of the negligible scale of that activity or 

transaction be taken into account with the aim, if national law 

makes use of the option provided for in the third 

subparagraph of Article 4(5) of the Sixth Directive [...], of 

excluding them from being taxable persons for VAT purposes 

where their activities are negligible. 

3. The Finance Minister of a Member State may be authorised 

by a national law to define what is covered by, first, the 

concept of significant distortions of competition within the 

meaning of the second subparagraph of Article 4(5) of the 

Sixth Directive [...] and, second, the concept of negligible 

activities within the meaning of the third subparagraph of 

Article 4(5) of that Directive, provided that his decisions of 

application may be reviewed by the national courts. 

4. The fourth subparagraph of Article 4(5) of the Sixth Directive 

[...] must be interpreted as meaning that the absence of an 

exemption for the letting of spaces for the parking of vehicles, 

which follows from Article 13(B)(b) of that Directive, does not 

prevent bodies governed by public law which carry out that 

activity from being treated as non-taxable persons for VAT in 

respect of it, where the conditions stated in the first and 

second subparagraphs are satisfied. 

5. A national court is entitled, and in certain cases obliged, to 

refer to the Court, even of its own motion, a question 

concerning the interpretation of the Sixth Directive, if it 

considers that a decision on the point by the Court is 

necessary for it to give judgment, and once it has made that 

reference it is bound by the Court's decision when it gives 

final judgment in the main proceedings. 

[2000] ECR I-11435 

Case C-76/99 



1. By levying VAT on fixed allowances for the transmission of 

samples for the purpose of medical analysis, the French 

Republic has failed to fulfil its obligations under Article 

13(A)(1)(b) of the Sixth Directive [...]; 

2. [...] 

[2001] ECR I-249

Case C-150/99 


Stockholm Lindöpark S Svenska Staten 

1. The provisions of Article 13(A)(1)(m) and 13(B)(b) of the 

Sixth Directive [...] preclude national legislation from providing 

for a general exemption from VAT for the supply of premises 

and other facilities and the related supply of accessories or 

other arrangements for the practice of sport or physical 

education, including services supplied by profit-making 

organisations. 

2. The provisions of Article 17(1) and (2) of the Sixth Directive, 

read together with those of Articles 2, 6(1) and 13(B)(b), are 

sufficiently clear, precise and unconditional for an individual to 

rely on them as against a Member State before a national 

court. 

3. The implementation of a general exemption from VAT for the 

supply of premises and other facilities and for the related 

supply of accessories or other arrangements for the purposes 

of the practice of sport or physical education, where no such 

exemption is to be found in Article 13 of the Sixth Directive, 

constitutes a serious breach of Community law that can render 

a Member State liable in damages. 

[2001] ECR I-493 

Case C-83/99 




1. By applying a reduced rate of VAT to the supply of services 

consisting in making road infrastructure available to users on 

payment of a toll, the Kingdom of Spain has failed to fulfil its 

obligations under Article 12(3)(a) of the Sixth Directive [...], 

as amended by Directive 96/95; 

2. [...] 

[2001] ECR I-445 

Case C-429/97 



1. By refusing to refund to taxable persons established in a 

Member State other than the French Republic, who are 

holders of a main contract for a composite supply of services 

relating to waste disposal, the VAT which they have been 

required to pay to the French State in cases where they have 

subcontracted part of the work covered by such a contract to 

a taxable person established in France, the French Republic 

has failed to fulfil its obligations under the Eighth Directive 

[...], in particular Article 2 thereof; 

1) 

2. The remainder of the application is dismissed; 

3. [...] 

[2001] ECR I-637 

1) 

The file showed that the Commission set out in general terms the 

conclusions of the reasoned opinion which it sent to the French 

authorities and that it reproduced that wording in the form of order 

sought in its application. However, it must be pointed out that, both 

during the pre-litigation procedure and in the action brought before the 

Court, the whole of the argument put forward by the Commission 

covered only the supply of services relating to waste disposal and that it 

did not refer to any matters of fact or of law intended to show that the 

French authorities had failed to fulfil their obligations arising from the 

Eighth Directive in respect of cases other than that relating to waste 

disposal. Consequently, the remainder of the application must be 

dismissed. 

Case T-36/00 


Sonia Marion Elder and Robert Dale Elder S Commission of 

the European Union 

1. The Commission shall submit before the Court, within two 

weeks after notification of this order, the minutes of the VAT 

Committee, access to which has been refused to appellants; 

2. Parties will be notified of this order; 

3. [...]. 

[2001] ECR II-607 


© 2012 IBFD 

Case C-408/98 


Abbey National plc S Commissioners of Customs and Excise 

Where a Member State has made use of the option in Article 

5(8) of the Sixth Directive [...], so that the transfer of a totality 

of assets or part thereof is regarded as not being a supply of 

goods, the costs incurred by the transferor for services acquired 

in order to effect that transfer form part of that taxable person's 

overheads and thus in principle have a direct and immediate link 

with the whole of his economic activity. If, therefore, the 

transferor effects both transactions in respect of which VAT is 

deductible and transactions in respect of which it is not, it follows 

from Article 17(5) of the Sixth Directive [...] that he may deduct 

only that proportion of the VAT which is attributable to the 

former transactions. However, if the various services acquired by 

the transferor in order to effect the transfer have a direct and 

immediate link with a clearly defined part of his economic 

activities, so that the costs of those services form part of the 

overheads of that part of the business, and all the transactions 

relating to that part of the business are subject to VAT, he may 

deduct all the VAT charged on his costs of acquiring those 

services. 

[2001] ECR I-1361 

Case C-276/98 

8 March 2001 

Commission of the European Communities – Portuguese 

Republic 

1. By maintaining in force a reduced rate of VAT of 5% 

applicable to transactions concerning the goods listed in 

points 1.8, 2.11 and 3.8 of List I annexed to the Portuguese 

VAT Code, respectively covering wines, machines and 

equipment designed for research into alternative forms of 

energy, and agricultural tools and utensils, the Portuguese 

Republic has failed to fulfil its obligations under Articles 12 

and 28(2) of the Sixth Directive [...], as amended by Directive 

92/77 [...]; 

1) 

2. The remainder of the action is dismissed; 

3. [...] 

[2001] ECR I-1699 

1) 

The Commission accused the Portuguese Republic of infringing Articles 

12(3) and 28(2) of the Sixth Directive by taxing tolls for crossing the 

toll bridge over the Tagus in Lisbon at a reduced VAT rate of 5% rather 

than the normal rate in Portugal of 17%. However, the Commission 

has not brought before the Court sufficient evidence for it to establish 

the existence of the alleged failure to fulfil obligations. Indeed, it has 

not been established that the service in question was subject to VAT. 

Case C-415/98 

8 March 2001 

Laszlo Bakcsi S Finanzamt Fürstenfeldbruck 

1. A taxable person who acquires a capital item in order to use it 

for both business and private purposes may retain it wholly 

within his private assets and thereby exclude it entirely from 

the system of VAT. 

2. Where a taxable person has chosen to incorporate wholly into 

his business assets a capital item which he uses for both 

business and private purposes, the sale of that item is subject 

in full to VAT, in accordance with Articles 2(1) and 

11(A)(1)(a) of the Sixth Directive [...]. Where a taxable 

person assigns to his business assets only the part of the item 

used for business purposes, only the sale of that part is 

subject to VAT. The fact that the item was purchased secondhand 

from a non-taxable person and that the taxable person 

was therefore not authorised to deduct the residual VAT on 

that item is irrelevant in this regard. 

However, if the taxable person withdraws such an item from 

his business, the VAT on that item must be considered not to 

be deductible for the purposes of Article 5(6) of the Sixth 

Directive and no tax may therefore be levied on that 

withdrawal under that provision. If the taxable person 

subsequently sells the item, he will be carrying out that 

transaction in a private capacity and the transaction will 

therefore be excluded from the system of VAT. 

[2001] ECR I-1831

Case C-240/99 

8 March 2001 

Försäkringsaktiebolaget Skandia (publ) 

A commitment assumed by an insurance company to carry out, in 

return for remuneration at market rates, the business activities of 

another insurance company, which is its 100% subsidiary and 

which would continue to conclude insurance contracts in its own 

name, does not constitute an insurance transaction within the 

meaning of Article 13(B)(a) of the Sixth Directive [...]. 

[2001] ECR I-1951 

Case C-108/00 

15 March 2001 

Syndicat des Producteurs Indépendants (SPI) S Ministère 

de l' economie, des finances et de l'industrie (France) 

The second indent of Article 9(2)(e) of the Sixth Directive [...] 

must be interpreted as applying not only to advertising services 

supplied directly and invoiced by the supplier to a taxable 

advertiser but also to services supplied indirectly to the advertiser 

and invoiced to a third party who in turn invoices them to the 

advertiser. 

[2001] ECR I-2361 

Case C-404/99 

29 March 2001 


1. By authorising, under certain conditions, the exclusion from 

the taxable amount for the purposes of VAT of the compulsory 

price supplements claimed by certain taxable persons by way 

of remuneration for the service provided ("service charges"), 

the French Republic has failed to fulfil its obligations under 

Articles 2(1) and 11(A)(1)(a) of the Sixth Directive [...]; 

2. [...] 

[2001] ECR I-2667 

Case C-481/98 

3 May 2001 


1) 

1. The action is dismissed; 

2-3. [...] 

[2001] ECR I-3369 

1) 

The Commission claimed that by applying a rate of 2.1% on medicinal 

products reimbursable under the social security system, and of 5.5% on 

other medicinal products, France had failed to fulfill its obligations under 

Article 12 of the Sixth Directive. 

Case C-34/99 

15 May 2001 

Primback Ltd S Commissioners of Customs and Excise ® 

On a proper construction of Article 11(A)(1)(a) of the Sixth 

Directive [...], where a supply of goods for consideration has the 

following features: 

S a retail trader sells goods in return for payment of the 

advertised price which he invoices to the purchaser and which 

does not vary according to whether the customer pays in cash 

or by way of credit; 

S should the purchaser so request, the acquisition of the goods 

is financed by the provision to him of interest-free credit by a 

finance company distinct from the seller; 

S the finance company gives an undertaking to the purchaser 

that it will pay to the seller on the purchaser's behalf the sales 

price advertised and invoiced by the seller; 

S the finance company in fact pays to the seller, pursuant to 

agreements concluded with the seller but of which the 

purchaser is unaware, a sum less than the price advertised 

and invoiced; and 

S the purchaser repays to the finance company a sum equal to 

the price advertised and invoiced, 

the taxable amount for purposes of calculating the VAT payable 

on that sale consists of the full amount payable by the purchaser. 

[2001] ECR I-3833 


© 2012 IBFD 

Cases C-322/99 and C-323/99 

17 May 2001 

Hans-Georg Fischer S Finanzamt Burgsdorf ® 

Klaus Brandenstein S Finanzamt Düsseldorf-Mettmann ® 

1. Where a taxable person allocates for purposes other than 

those of the business goods (in this case a motor vehicle) on 

the acquisition of which VAT was not deductible and which, 

after being acquired, had VAT-deductible work done on them, 

the VAT payable under Article 5(6) of the Sixth Directive [...] 

applies solely to the “component parts” of the goods in 

respect of which there was entitlement to deduct, namely the 

components which definitively lost their physical and 

economic distinctiveness when they were incorporated in the 

vehicle, after its purchase, following transactions involving 

supplies of goods which led to a lasting increase in the value 

of the vehicle which has not been entirely consumed at the 

time of the allocation. 

2. In the case of an allocation which is taxable under Article 5(6) 

of the Sixth Directive, in particular the allocation of goods (in 

this case a motor vehicle) 

S which were acquired without any entitlement to deduct, 

S on which work giving entitlement to deduct has been 

carried out, resulting in the incorporation of “component 

parts” in the goods, 

the taxable amount for the purposes of Article 11(A)(1)(b) of 

the Sixth Directive must be determined with reference to the 

price, at the time of the allocation, of the goods incorporated 

in the vehicle which constitute component parts of the goods 

allocated, within the meaning of Article 5(6) of that Directive. 

3. Where work which is carried out on goods (in this case a 

motor vehicle) after their purchase and on which input VAT 

was deducted does not give rise to liability for VAT pursuant 

to Article 5(6) of the Sixth Directive when the vehicle is 

allocated, the VAT deducted in respect of that work must be 

adjusted in accordance with Article 20(1)(b) of that Directive 

if the value of the work in question has not been entirely 

consumed in the context of the business activity of the 

taxable person before the vehicle is allocated to his private 

assets. 

[2001] ECR I-4049 

Case C-86/99 

29 May 2001 

Freemans plc S Commissioners of Customs and Excise 

Upon a proper construction of Article 11(A)(3)(b) and (C)(1) of 

the Sixth Directive [...], the taxable amount in respect of goods 

supplied by mail order from a catalogue to a customer for the 

customer's own use where the supplier allows the customer a 

discount from the catalogue price, a separate account being 

credited in the customer's favour with the amount of that 

discount as and when instalment payments are paid to the 

supplier – a discount which may then be immediately withdrawn 

or used in another way by the customer – is the full catalogue 

price of the goods sold to the customer, reduced accordingly by 

the amount of that discount at the time when it is withdrawn or 

used in another way by the customer. 

[2001] ECR I-4167 

Case C-345/99 

14 June 2001 


1) 

– The application is dismissed; 

– [...] 

[2001] ECR I-4493 

1) 

The Commission had claimed that by applying to vehicles used by 

taxable persons carrying on the activity of driving instructors the 

condition that, in order for such persons to be able to exercise their 

right to deduct the VAT charged on the initial acquisition of those 

vehicles, they must be used exclusively for that activity, the French 

Republic had failed to fulfil its obligations under Article 17(2) of the 

Sixth Directive.

Case C-40/00 

14 June 2001 


1. By reintroducing from 1 January 1998 a total prohibition on 

the right to deduct VAT on diesel used as fuel for vehicles on 

the purchase of which no VAT is deductible, after having 

introduced a partial right to deduct, the French Republic has 

failed to fulfil its obligations under Article 17(2) of the Sixth 

Directive [...], in the version resulting from Directive 95/7 [...]. 

2. [...] 

[2001] ECR I-4539 

Case C-380/99 

3 July 2001 

Bertelsmann AG S Finanzamt Wiedenbrück 

Article 11(A)(1)(a) of the Sixth Directive [...] is to be interpreted 

as meaning that the taxable amount for the supply of a bonus in 

kind constituting consideration for the introduction of a new 

customer includes, besides the purchase price of that bonus, the 

costs of delivery, when they are paid by the supplier of the 

bonus. 

[2001] ECR I-5163 

Case C-102/00 

12 July 2001 

Welthgrove BV S Staatssecretaris van Financiën 

Involvement of a holding company in the management of its 

subsidiaries must be regarded as an economic activity within the 

meaning of Article 4(2) of the Sixth Directive [...], only in so far 

as it entails carrying out transactions which are subject to VAT by 

virtue of Article 2 of that Directive. 

[2001] ECR I-5679 

Case C-16/00 


Cibo Participations SA S Directeur régional des impôts du 

Nord-Pas-de-Calais 

1. Involvement of a holding company in the management of the 

companies that it participates in constitutes an economic 

activity within the meaning of Article 4(2) of the Sixth 

Directive [...], in so far as it entails carrying out transactions 

which are subject to VAT by virtue of Article 2 of this 

Directive, such as the provision of administrative, financial, 

commercial and technical services by the holding company for 

the benefit of its subsidiaries. 

2. The expenses that a holding company incurs on services used 

for the acquisition of shares in a subsidiary form part of its 

general expenses and have in principle a direct and immediate 

link with the whole of its economic activities. Where the 

holding company effects both transactions in respect of which 

the right to deduct input tax exists and transactions in respect 

of which that right does not exist, it follows from Article 17(5), 

first paragraph of the Sixth Directive that it is only entitled to 

deduct the proportion of the tax which is attributable to the 

amount of the former transactions. 

3. The receipt of dividends does not fall within the scope of VAT. 

[2001] ECR I-6663 

Case C-326/99 


Stichting 'Goed Wonen' S Staatssecretaris van Financiën 

1. On a proper construction of Article 5(3)(b) of the Sixth 

Directive [...], it does not preclude adoption of a national 

provision, such as Article 3(2) of the "Wet houdende 

vervanging van de bestaande omzetbelasting door een 

omzetbelasting volgens het stelsel van heffing over de 

toegevoegde waarde" (Law replacing turnover tax by the 

system of taxing added value) of 28 June 1968, as amended 

by the "Wet ter bestrijding van constructies met betrekking tot 

onroerende zaken" (Law to prevent artificial arrangements 

relating to immovable property) of 18 December 1995, 

whereby classification as a "supply of goods" of the grant, 

transfer, modification, waiver or termination of rights in rem in 

immovable property is made subject to the condition that the 

total considerations, plus turnover tax, must amount to at 


© 2012 IBFD 

least the economic value of the immovable property to which 

those rights in rem relate. 

2. On a proper construction of Article 13(B)(b) and (C)(a) of the 

Sixth Directive, it does not preclude adoption of a national 

provision such as Article 11(1)(b), point 5, of the VAT Law of 

28 June 1968, as amended by the Law of 18 December 1995, 

which, for the purposes of the application of the exemption 

from VAT, allows the grant, for an agreed period and for 

payment, of a right in rem entitling the holder to use 

immovable property, such as the usufructuary right in 

question in the present case, to be treated as the leasing or 

letting of immovable property. 

[2001] ECR I-6831 

Case C-108/99 


Cantor Fitzgerald International S Commissioners of Customs 

and Excise 

Article 13(B)(b) of the Sixth Directive [...] does not exempt a 

supply of services which is made by a person who does not have 

any interest in the immovable property and which consists in the 

acceptance, for consideration, of an assignment of a lease of 

that property from the lessee. 

[2001] ECR I-7257 

Case C-409/98 


Mirror Group plc S Commissioners of Customs and Excise ® 

1. A person who does not initially have any interest in the 

immovable property and who enters into an agreement for 

lease of that immovable property with a landlord and/or 

accepts the grant of a lease of the property in return for a 

sum of money paid by the landlord does not make a supply of 

services falling within Article 13(B)(b) of the Sixth Directive 

[...]. 

2. A person who does not initially have any interest in the 

immovable property and who enters into an option agreement 

such as the one before the national court in relation to leases 

of that immovable property in return for a sum of money paid 

by the landlord, on terms that the money will remain in a 

special account as security for its obligations under the option 

agreement, and who subsequently exercises the options 

under the option agreement and accepts the grant of leases 

of the immovable property in return for the release of the 

money in its special account, at no time makes a supply of 

services falling within Article 13(B)(b) of the Sixth Directive. 

[2001] ECR I-7175 

Case C-267/99 


Christiane Adam, épouse Urbing S Administration de l'enregistrement 

et des domaines 

It is for each Member State to determine and define the 

transactions to which may be applied a reduced rate under 

Article 12(4) of the Sixth Directive [...], until 31 December 1992, 

and under Article 28(2)(e) of that Directive as amended by 

Directive 92/77 [...], as from 1 January 1993, subject to the 

necessity to respect the principle of neutrality of the VAT. 

The liberal professions mentioned in Annex F(2) to the Sixth 

Directive are activities which involve a marked intellectual 

character, require a high-level qualification and are usually 

subject to clear and strict professional regulation. In the exercise 

of such an activity, the personal element is of special importance 

and such exercise always involves a large measure of 

independence in the accomplishment of the professional 

activities. 

[2001] ECR I-7467 

Case C-78/00 



1. By providing that the category of taxable persons whose tax 

position for 1992 is in credit be belatedly issued with 

Government bonds instead of refunds of the excess VAT the 

Italian Republic has failed to fulfil its obligations under Articles

17 and 18 of the Sixth Directive [...], as amended by Directive 

95/7 [...]; 

2. [...] 

[2001] ECR I-8195 

Case C-338/98 




1. By providing, in breach of Articles 17(2)(a) and 18(1)(a) of 

the Sixth Directive [...], in the version resulting from Directive 

95/7 [...], that an employer who is a taxable person for the 

purposes of VAT may deduct part of an allowance paid to an 

employee for business use of a private car, the Kingdom of 

the Netherlands has failed to fulfil its obligations under the EC 

Treaty; 

2-3. [...] 

[2001] ECR I-8265 

Case C-184/00 


Office des produits wallons ASBL S Belgian State 

For the purposes of Article 11(A)(1)(a) of the Sixth Directive [...] 

"subsidies directly linked to the price" must be interpreted as 

covering only subsidies which constitute the whole or part of the 

consideration for a supply of goods or services and which are 

paid by a third party to the seller or supplier. It is for the national 

court to determine, on the basis of the facts before it, whether or 

not the subsidy constitutes such consideration. 

[2001] ECR I-9115 

Case C-235/00 


CSC Financial Services Ltd S Commissioners of Customs and 

Excise ® 

On a proper construction of Article 13(B)(d)(5) of the Sixth 

Directive 

S "transactions in securities" means transactions liable to create, 

alter or extinguish parties’ rights and obligations in respect of 

securities; 

S "negotiations in securities" does not cover services limited to 

providing information about a financial product and, as the 

case may be, receiving and processing applications for 

subscription to the relevant securities, without issuing them. 

[2001] ECR I-10237 

Case C-409/99 


Metropol Treuhand Wirtschaftstreuhand GmbH S Finanzlandesdirektion 

für Steiermark 

Michael Stadler S Finanzlandesdirektion für Vorarlberg 

1. The second subparagraph of Article 17(6) of the Sixth 

Directive [...] precludes a Member State from excluding, after 

the entry into force of the Sixth Directive, expenditure relating 

to certain motor vehicles from the right to deduct VAT where, 

at the date of entry into force of that Directive, that 

expenditure gave rise to the right to deduct VAT in 

accordance with a consistent practice of the public authorities 

of that State on the basis of a ministerial circular. 

2. The first sentence of Article 17(7) of the Sixth Directive must 

be interpreted as not authorising a Member State to exclude 

goods from the system of deducting VAT without first 

consulting the committee provided for in Article 29 of the 

Directive. That provision also does not authorise a Member 

State to adopt measures excluding goods from the system of 

deducting VAT which contain no indication as to their 

limitation in time and/or which form part of a package of 

structural adjustment measures whose aim is to reduce the 

budget deficit and allow State debt to be repaid. 

[2002] ECR I-81 


© 2012 IBFD 

Case C-169/00 

7 March 2002 

Commission of the European Communities – Republic of 

Finland 

1. By maintaining in force legislation exempting from VAT the 

sale of a work of art by the artist, either directly or through 

an agent, and the importation of a work of art by the ownerartist, 

the Republic of Finland has failed to fulfil its obligations 

under Article 2 of the Sixth Directive [...]. 

2. [...] 

[2002] ECR I-2433 

Case C-174/00 

21 March 2002 

Kennemer Golf & Country Club S Staatssecretaris van Financiën 

1. Article 13(A)(1)(m) of the Sixth Directive [...] is to be 

interpreted as meaning that the categorisation of an 

organisation as "non-profit-making" must be based on all the 

organisation's activities. 

2. Article 13(A)(1)(m) of the Sixth Directive is to be interpreted 

as meaning that an organisation may be categorised as "nonprofit-making" 

even if it systematically seeks to achieve 

surpluses which it then uses for the purposes of the provision 

of its services. The first part of the optional condition set out 

in the first indent of Article 13(A)(2)(a) of the Sixth Directive 

is to be interpreted in the same way. 

3. Article 2(1) of the Sixth Directive is to be interpreted as 

meaning that the annual subscription fees of the members of 

a sports association such as that concerned in the main 

proceedings, can constitute the consideration for the services 

provided by the association, even though members who do 

not use or do not regularly use the association's facilities must 

still pay their annual subscription fees. 

[2002] ECR I-3293 

Case C-267/00 

21 March 2002 

Zoological Society of London S Commissioners of Customs 

and Excise ® 

1. On a proper construction of the second indent of Article 

13(A)(2)(a) of the Sixth Directive [...], the condition requiring 

a body to be managed and administered on an essentially 

voluntary basis refers only to members of that body who are 

designated in accordance with its constitution to direct it at 

the highest level, as well as other persons who, without being 

designated by the constitution, in fact direct inasmuch as they 

take the decisions of last resort concerning the policy of that 

body, especially in the financial area, and carry out the higher 

supervisory tasks. 

2. On a proper construction of the second indent of Article 

13(A)(2)(a) of the Sixth Directive, the words "on an 

essentially voluntary basis" refer both to the composition of 

the organs entrusted with the tasks of managing and 

administering a body of the kind referred to in that provision 

or, as the case may be, the persons who actually direct, 

without being designated by the constitution, and to the 

reward which they receive from the latter. 

[2002] ECR I-3353 

Case C-353/00 

13 June 2002 

Keeping Newcastle Warm Limited S Commissioners of Customs 

and Excise 

Article 11(A)(1)(a) of the Sixth Directive [...] is to be interpreted 

as meaning that a sum such as that paid in the case in the main 

proceedings constitutes part of the consideration for the supply 

of services and forms part of the taxable amount in respect of 

that supply for the purposes of VAT. 

[2002] ECR I-5419

Case C-287/00 

20 June 2002 



1. By exempting from VAT the research activities carried out for 

consideration by public-sector higher-education 

establishments pursuant to Paragraph 4(21a) of the 

"Umsatzsteuergesetz" (Law on Turnover Taxes) of 27 April 

1993, as amended by Paragraph 4(5) of the 

"Umsatzsteuergesetz-Änderungsgesetz" of 12 December 

1996, the Federal Republic of Germany has failed to fulfil its 

obligations under Article 2 of the Sixth Directive [...]; 

2. [...] 

[2002] ECR I-5811 

Case C-371/99 

11 July 2002 

Liberexim BV S Staatssecretaris van Financiën 

1. Where goods transported by road under the external 

Community transit arrangements, are placed on the 

Community market after a number of irregularities have been 

committed in respect of those goods in various Member 

States, the goods cease to be covered by those arrangements 


as amended by Directive 92/111 [...], on the territory of the 

Member State where the first operation can be regarded as a 

removal of the goods from customs supervision was carried 

out. 

Any act or omission which prevents, if only for a short time, 

the competent authorities from gaining access to the goods 

under customs supervision and from monitoring them as 

provided for by the Community customs provisions must be 

regarded as a removal of the goods in question from customs 

1) 

supervision . 

2. Removal of goods from customs supervision does not require 

intent, but, instead, only that certain objective conditions be 

met. 

[2002] ECR I-6227 

1) 

In the circumstances such as those in the main proceedings, 

irregularities committed in a Member State [...], consisting of breaking 

of seals, unloading of goods and the placing them on the market, 

constitute a removal of the goods from customs supervision and 

therefore cause the goods to cease to be covered by the external 

Community transit arrangements. On the other hand, [...] the fact that 

the original tractor was previously replaced by a new tractor in another 

Member State, without the seals being broken and without unloading or 

transshipment of the goods, would not have prevented the competent 

customs authorities from carrying out, where appropriate, its 

supervisory function (paragraph 56). 

Case C-62/00 

11 July 2002 

Marks & Spencer plc S Commissioners of Customs and Excise 

National legislation retroactively curtailing the period within which 

repayment may be sought of sums paid by way of VAT collected 

in breach of provisions with direct effect of the Sixth Directive 

[...], such as those in Article 11(A)(1), is incompatible with the 

principles of effectiveness and of the protection of legitimate 

expectations. 

[2002] ECR I-6325 

Case C-141/00 


Ambulanter Pflegedienst Kügler GmbH S Finanzamt für Körperschaften 

I in Berlin 

1. The exemption envisaged in Article 13(A)(1)(c) of the Sixth 

Directive [...] is not dependent on the legal form of the 

taxable person supplying the medical or paramedical services 

referred to in that provision. 

2. The exemption envisaged in Article 13(A)(1)(c) of the Sixth 

Directive [...] applies to the provision of care of a therapeutic 

nature by a capital company running an out-patient service 

under which care, including homecare, is provided by qualified 

nursing staff, to the exclusion of the provision of general care 

and domestic help. 

3. a. The provision of general care and domestic help by an outpatient 

care service to persons in a state of physical or 

economic dependence amounts to the supply of services 


© 2012 IBFD 

closely linked to welfare and social security work within 

the meaning of Article 13(A)(1)(g) of the Sixth Directive [...]. 

b. The exemption provided for in Article 13(A)(1)(g) of the 

Sixth Directive [...] may be relied upon by a taxable 

person before national courts in order to oppose national 

rules incompatible with that provision. It is for the national 

court to establish, in the light of all relevant factors, 

whether the taxable person is an organisation recognised 

as charitable within the meaning of the aforesaid 

provision. 

[2002] ECR I-6833 

Case C-498/99 


Town & County Factors Ltd S Commissioners of Customs and 

Excise 


meaning that a supply of services which is effected for consideration 

but is not based on enforceable obligations, because 

it has been agreed that the provider is bound in honour 

only to provide the services, constitutes a transaction subject 

to VAT. 

2. Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted 

as meaning that the full amount of the entry fees 

received by the organiser of a competition constitutes the 

taxable amount for that competition where the organiser has 

that amount freely at his disposal. 

[2002] ECR I-7173 

Case C-101/00 


Tulliasiamies, Antti Siilin S Helsinki District Customs Board 

1-3. [...] 

4. A tax such as that at issue in the main proceedings, described 

in national law as "VAT on car tax", does not constitute "VAT" 

within the meaning of the Sixth Directive [...], in the version 

of Directive 92/111 [...], and is compatible with Article 33 of 


5. [...] 

[2002] ECR I-7487 

Case C-427/98 




S By not adopting the measures necessary to allow adjustment 

of the taxable amount of the taxable person who has effected 

reimbursement where money-off coupons are reimbursed, the 

Federal Republic of Germany has failed to fulfil its obligations 

under Article 11 of the Sixth Directive [...], in the version 

contained in Directive 95/7 [...]; 

S [...] 

[2002] ECR I-8315 

Case C-398/99 


Yorkshire Co-operatives S Commissioners of Customs and 

Excise 

On a proper construction of Articles 11(A)(1)(a) and 11(C)(1) of 

the Sixth Directive [...], when, on the sale of a product, the 

retailer allows the final consumer to settle the sale price partly in 

cash and partly by means of a reduction coupon issued by the 

manufacturer of that product, and the manufacturer reimburses 

to the retailer the amount indicated on that coupon, the nominal 

value of that coupon must be included in the taxable amount in 

the hands of that retailer. 

[2003] ECR I-427 

Case C-315/00 


Rudolf Maierhofer S Finanzamt Augsburg-Land 

1. The letting of a building constructed from prefabricated components 

fixed to or in the ground in such a way that they cannot 

be easily dismantled or easily moved constitutes a letting 

of immovable property for the purposes of Article 13(B)(b) of

the Sixth Directive [...], even if the building is to be removed 

at the end of the lease and re-used on another site; 

2. Whether the lessor makes available to the lessee both the 

building and the land on which it is erected or merely the building 

which he has erected on the lessee's land is irrelevant in 

determining whether a letting constitutes a letting of immovable 

property for the purposes of Article 13(B)(b) of the Sixth 


[2003] ECR I-563 

Case C-185/01 


Auto Lease Holland BV S Bundesamt für Finanzen 


meaning that there is not a supply of fuel by the lessor of a 

vehicle to the lessee where the lessee fills up at filling stations 

the vehicle which is the subject-matter of a leasing contract, even 

if the vehicle is filled up in the name and at the expense of that 

lessor. 

[2003] ECR I-1317 

Case C-144/00 

3 April 2003 

Matthias Hoffmann 

1. Article 13(A)(1)(n) of the Sixth Directive [...] is to be interpreted 

to the effect that the expression "other [recognised] 

cultural bodies" does not exclude soloists performing 

individually. 

2. The heading of Article 13(A) of that Directive does not, of 

itself, entail restrictions on the possibilities of exemption 

provided for by that provision. 

[2003] ECR I-2921 

Case C-269/00 

8 May 2003 

Wolfgang Seeling S Finanzamt Starnberg 

Articles 6(2)(a) and 13(B)(b) of the Sixth Directive [...] must be 

interpreted as precluding national legislation which treats as an 

exempt supply of services, on the basis that it constitutes a 

leasing or letting of immovable property within the meaning of 

Article 13(B)(b), the private use by a taxable person of part of a 

building which is treated as forming, in its entirety, part of the 

assets of his business. 

[2003] ECR I-4101 

Case C-384/01 

8 May 2003 


1) 


2. [...] 

[2003] ECR I-4395 

1) 

The Commission had claimed that applying a reduced rate to standing 

charges for the supply of electricity and gas, and the standard rate to 

the consumption of electricity and gas, France had infringed Article 

12(3)(b) of the Sixth Directive. 

However, it had advanced no argument to the effect that the standing 

charge must be considered as a service, or adduced no evidence to 

show that the principle of fiscal neutrality is infringed by application of 

the reduced rate to one part of the supply of electricity and gas. 

Case C-438/01 

5 June 2003 

Design Concept SA – Flanders Expo SA 

Article 9(2)(e) of the Sixth Directive [...] must be interpreted as 

applying to advertising services supplied indirectly to the 

advertiser and invoiced to an intermediate customer who in turn 

invoices them to the advertiser. The fact that the advertiser does 

not produce goods or services in the price of which the cost of 

the advertising services may be included is not relevant for the 

purpose of determining the place where the services are supplied 

to the intermediate customer. 

[2003] ECR I-5617 


© 2012 IBFD 

Case C-275/01 

12 June 2003 

Sinclair Collis Ltd S Commissioners of Customs and Excise 

On a proper construction of Article 13(B)(b) of the Sixth Directive 

[...], the grant, by the owner of premises to an owner of a 

cigarette vending machine, of the right to install the machine, 

and to operate and maintain it in the premises for a period of 

two years, in a place nominated by the owner of the premises, in 

return for a percentage of the gross profits on the sales of 

cigarettes and other tobacco goods in the premises, but with no 

rights of possession or control being granted to the owner of the 

machine other than those expressly set out in the agreement 

between the parties, does not amount to a letting of immovable 

property within the meaning of that provision. 

[2003] ECR I-5965 

Case C-149/01 

19 June 2003 

First Choice Holidays plc S Commissioners of Customs and 

Excise ® 


meaning that the "total amount to be paid by the traveller" 

within the meaning of that provision includes the additional 

amount that a travel agent, acting as intermediary on behalf of a 

tour operator, must, in circumstances such as those described in 

the order for reference, pay to the tour operator on top of the 

price paid by the traveller and which corresponds in amount to 

the discount given by the travel agent to the traveller on the 

price of the holiday stated in the tour operator's brochure. 

[2003] ECR I-6289 

Case C-442/01 

26 June 2003 

KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. 

Tranche GbR S Finanzamt Charlottenburg 

A partnership which admits a partner in consideration of 

payment of a contribution in cash does not effect towards that 

person a supply of services for consideration within the meaning 

of Article 2(1) of the Sixth Directive [...]. 

[2003] ECR I-6851 

Case C-305/01 

26 June 2003 

MKG-Kraftfahrzeuge-Factoring GmbH S Finanzamt Groß-- 

Gerau ® 

1. On a proper construction of the Sixth Directive [...], a 

business which purchases debts, assuming the risk of the 

debtors' default, and which, in return, invoices its clients in 

respect of commission pursues an economic activity for the 

purposes of Articles 2 and 4 of that Directive, so that it has 

the status of taxable person and thus enjoys the right to 

deduct tax under Article 17 thereof. 

2. An economic activity by which a business purchases debts, 

assuming the risk of the debtors' default, and, in return, 

invoices its clients in respect of commission, constitutes debt 

collection and factoring within the meaning of the final clause 

of Article 13(B)(d)(3) of the Sixth Directive [...] and is 

therefore excluded from the exemption laid down by that 

provision. 

[2003] ECR I-6729 

Case C-155/01 


Cookies World Vertriebsgesellschaft mbH iL – Finanzlandesdirektion 

für Tirol 

The provisions of the Sixth Directive [...] preclude a measure of 

a Member State which provides that payment for services 

supplied in other Member States to a person in the first Member 

State is subject to VAT whereas, had the services in question 

been supplied within the territory of the country, the person to 

whom they were supplied would not have been entitled to 

deduction of input tax. 

[2003] ECR I-8785

Case C-109/02 




1. By applying a reduced rate of VAT to services provided 

directly to the public by musical ensembles or for a concert 

organiser and to services provided directly to the public by 

soloists, but applying the standard rate of that tax to the 

services of soloists working for an organiser, the Federal 

Republic of Germany has failed to fulfil its obligations under 

the third subparagraph of Article 12(3)(a) of the Sixth 

Directive [...], as amended by Directive 1999/49 [...]; 

2. [...] 

[2003] ECR I-12691 

Case C-45/01 


Christoph-Dornier-Stiftung für Klinische Psychologie – 

Finanzamt Gießen 

1. Psychotherapeutic treatment given in an out-patient facility of 

a foundation governed by private law by qualified 

psychologists who are not doctors is not an activity closely 

related to hospital or medical care within the meaning of 

Article 13(A)(1)(b) of the Sixth Directive [...], except where 

such treatment is actually given as a service ancillary to the 

hospital or medical care received by the patients in question 

and constituting the principal service. However, the term 

medical care in that provision must be interpreted as covering 

all provision of medical care envisaged in letter (c) of the 

same provision, including services provided by persons who 

are not doctors but who give paramedical services, such as 

psychotherapeutic treatment given by qualified psychologists. 

2. Recognition of an establishment for the purposes of Article 

13(A)(1)(b) of the Sixth Directive [...] does not presuppose a 

formal recognition procedure; nor must such recognition 

necessarily derive from national tax law provisions. Where the 

national rules pertaining to recognition contain restrictions 

which exceed the limits of the discretion allowed to Member 

States under that provision, it is for the national court to 

determine, in the light of all the relevant facts, whether a 

taxable person must none the less be regarded as an other 

duly recognised establishment of a similar nature within the 

meaning of that provision. 

3. Since the exemption envisaged in Article 13(A)(1)(c) of the 

Sixth Directive [...] is not dependent on the legal form of the 

taxable person providing the medical or paramedical services 

referred to in that provision, psychotherapeutic treatment 

provided by a foundation governed by private law and given 

by psychotherapists employed by the foundation may benefit 

from that exemption. 

4. In circumstances such as those in the main proceedings, 

Article 13(A)(1)(b) and (c) of the Sixth Directive [...] may be 

relied on by a taxable person before a national court in order 

to contest the application of rules of national law which are 

incompatible with that provision. 

[2003] ECR I-12911 

Joined Cases C-78/02, C-79/02 and C-80/02 


Maria Karageorgou, Katina Petrova and Loukas Vlachos – 

Elliniko Dimosio ® 

1. The amount mentioned as VAT on the invoice drawn up by a 

person providing services to the State may not be classified as 

VAT where that person erroneously believes that he is 

providing those services as a self-employed person whilst in 

reality there is an employer-employee relationship. 

2. Article 21(1)(c) of the Sixth Directive [...] does not preclude 

reimbursement of an amount mentioned in error by way of 

VAT on an invoice or other document serving as invoice where 

the services at issue are not subject to VAT and the amount 

invoiced cannot therefore be classified as VAT. 

[2003] ECR I-13295 


© 2012 IBFD 

Case C-8/01 


Assurandør-Societetet, acting on behalf of Taksatorringen 

– Skatteministeriet 

1. Article 13(B)(a) of the Sixth Directive [...] must be construed 

as meaning that motor vehicle damage assessments carried 

out, on behalf of its members, by an association whose 

members are insurance companies are neither insurance 

transactions nor services related to insurance transactions 

that are performed by insurance brokers or insurance agents 

within the meaning of that provision. 

2. Article 13(A)(1)(f) of the Sixth Directive [...] must be 

construed as meaning that the grant of exemption from VAT 

under that provision to an association such as that in issue in 

the main proceedings and which satisfies all of the other 

conditions of that provision must be refused if there is a 

genuine risk that the exemption may by itself, immediately or 

in the future, give rise to distortions of competition. 

3. National legislation which allows a temporary exemption to be 

granted where doubt exists as to whether that exemption, 

such as that in the case in the main proceedings, is liable at a 

later date to give rise to distortions of competition is 

compatible with Article 13(A)(1)(f) of the Sixth Directive [...], 

provided that the exemption is renewed only for as long as 

the person concerned satisfies the conditions of that 

provision. 

4. The fact that large insurance companies have the 

assessments of damage to motor vehicles carried out by their 

own experts, thereby avoiding liability for VAT in respect of 

the provision of such services, is not such as to have any 

bearing on the answers to be given to the first three 

questions. 

[2003] ECR I-13711 

Case C-212/01 


Margarete Unterpertinger – Pensionsversicherungsanstalt der 

Arbeiter 

Article 13(A)(1)(c) of the Sixth Directive [...] is to be interpreted 

as meaning that the exemption from VAT under that provision 

does not apply to the services of a doctor consisting of making 

an expert report on a person's state of health in order to support 

or exclude a claim for payment of a disability pension. The fact 

that the medical expert was instructed by a court or pension 

insurance institution is irrelevant in that respect. 

[2003] ECR I-13859 

Case C-307/01 


Peter d'Ambrumenil, Dispute Resolution Services Ltd – 

Commissioners of Customs and Excise 

1. Article 13(A)(1)(c) of the Sixth Directive [...] is to be 

interpreted as meaning that the exemption from VAT under 

that provision applies to medical services consisting of: 

– conducting medical examinations of individuals for 

employers or insurance companies, 

– the taking of blood or other bodily samples to test for the 

presence of viruses, infections or other diseases on behalf 

of employers or insurers, or 

– certification of medical fitness, for example, as to fitness 

to travel, 

where those services are intended principally to protect the 

health of the person concerned. 

2. The said exemption does not apply to the following services, 

performed in the exercise of the medical profession: 

– giving certificates as to a person's medical condition for 

purposes such as entitlement to a war pension, 

– medical examinations conducted with a view to the 

preparation of an expert medical report regarding issues 

of liability and the quantification of damages for individuals 

contemplating personal injury litigation, 

– the preparation of medical reports following examinations 

referred to in the previous indent and medical reports 

based on medical notes without conducting a medical 

examination,

– medical examinations conducted with a view to the 

preparation of expert medical reports regarding 

professional medical negligence for individuals 

contemplating litigation, 

– the preparation of medical reports following examinations 

referred to in the previous indent and medical reports 

based on medical notes without conducting a medical 

examination. 

[2003] ECR I-13989 

Case C-497/01 


Zita Modes Sàrl – Administration de l'enregistrement et des 

domaines 

1. Article 5(8) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], must be interpreted as meaning that when 

a Member State has made use of the option in the first 

sentence of that paragraph to consider that for the purposes 

of VAT no supply of goods has taken place in the event of a 

transfer of a totality of assets, that no-supply rule applies S 

without prejudice to use of the possibility of restricting its 

application in the circumstances laid down in the second 

sentence of the same paragraph S to any transfer of a 

business or an independent part of an undertaking, including 

tangible elements and, as the case may be, intangible 

elements which, together, constitute an undertaking or a part 

of an undertaking capable of carrying on an independent 

economic activity. The transferee must however intend to 

operate the business or the part of the undertaking 

transferred and not simply to immediately liquidate the activity 

concerned and sell the stock, if any. 

2. When a Member State has made use of the option in the first 

sentence of Article 5(8) of the Sixth Directive [...], as amended 

by Directive 95/7, to consider that for the purposes of VAT 

no supply of goods has taken place in the event of a transfer 

of a totality of assets, the restriction by a Member State of the 

application of that no-supply rule to transfers of a totality of 

assets where the transferee holds the authorisation for pursuit 

of the economic activity which that totality enables to be 

carried on infringes that provision. 

[2003] ECR I-14393 

Case C-395/02 

3 March 2004 

Transport Service NV – Belgian State 

(intervener: Bea Cars BVBA) 

The principle of the neutrality in the common system of VAT does 

not preclude a Member State from recovering VAT, after the 

event, from a taxable person who has wrongly invoiced a supply 

of goods as being exempt from VAT. It is irrelevant, in that 

regard, whether the VAT on the later sale of the goods concerned 

to the end user has been paid to the public purse or not. 

[2004] ECR I-1991 

Case C-90/02 

1 April 2004 

Gerhard Bockemühl – Finanzamt Gummersbach ® 

A taxable person who is liable, as the recipient of services, for the 

VAT relating thereto, in accordance with Article 21(1) of the Sixth 

Directive [...], as amended by Directive 91/680 [...] and by 

Directive 92/111 [...], is not obliged to be in possession of an 

invoice drawn up in accordance with Article 22(3) of that 

Directive in order to be able to exercise his right to deduct. 

[2004] ECR I-3303 

Case C-320/02 

1 April 2004 

Förvaltnings AB Stenholmen – Riksskatteverket 

1. Article 26a of the Sixth Directive [...], as amended by Directive 

94/5 [...], must be interpreted as meaning that live animals 

may be considered to be second-hand goods within the 

meaning of this provision. 

2. Thus an animal bought from a private individual (other than 

the breeder) which is sold on after training for a specific use 

may be considered to be second-hand goods. 

[2004] ECR I-3509 


© 2012 IBFD 

Case C-17/01 

29 April 2004 

Walter Sudholz – Finanzamt Sulingen ® 

1. Consideration of the procedure prior to the adoption of 

1) 

Council Decision 2000/186 of 28 February 2000 authorising 

the Federal Republic of Germany to apply measures 

derogating from Articles 6 and 17 of the Sixth Directive [...] 

has disclosed no irregularity such as to affect the validity of 

that decision. 

2. Article 3 of Decision 2000/186 is invalid in that it provides for 

the authorisation granted by the Council of the European 

Union to the Federal Republic of Germany to have retroactive 

effect from 1 April 1999. 

3 Article 2 of Decision 2000/186 meets the substantive 

requirements of Article 27(1) of the Sixth Directive, as 

amended by Directive 95/7 [...] and is not invalid. 

[2004] ECR I-4243 

1) 

Article 2 of Decision 2000/186 provided: 

"By way of derogation from Article 17(2) of the Sixth Directive [...], as 

amended by Article 28f of that Directive, and from Article 6(2)(a) of 

that Directive, the Federal Republic of Germany is hereby authorised to 

limit to 50% the right to deduct the VAT charged on expenditure on 

vehicles not used exclusively for business purposes and not to treat as 

supplies of services for consideration the use for private purposes of 

vehicles belonging to a taxable person's business. 

The provisions of the first paragraph shall not apply where a vehicle 

represents a taxable person's current assets or where such a vehicle is 

used up to a maximum of 5% for private purposes." 

The first paragraph of Article 3 of Decision 2000/186 stated: 

"This Decision shall apply as from 1 April 1999." 

Case C-77/01 

29 April 2004 

Empresa de Desenvolvimento Mineiro SGPS SA (EDM), 

formerly Empresa de Desenvolvimento Mineiro SA (EDM) – 

Fazenda Pública 

1) 

1. In a situation such as that in the main proceedings : 

– activities which consist in the simple sale of shares and 

other securities, such as holdings in investment funds, do 

not constitute economic activities within the meaning of 

Article 4(2) of the Sixth Directive [...], and therefore do 

not come within the scope of that Directive; 

– placements in investment funds do not constitute supplies 

of services "effected for consideration" within the meaning 

of Article 2(1) of the Sixth Directive [...] and therefore 

likewise do not come within the scope thereof; 

– the amount of turnover relating to those transactions must 

consequently be excluded from the calculation of the 

deductible proportion referred to in Articles 17 and 19 of 

that Directive; 

– by contrast the annual granting by a holding company of 

interest-bearing loans to companies in which it has a 

shareholding and placements by that holding company in 

bank deposits or in securities, such as Treasury notes or 

certificates of deposit, constitute economic activities 

carried out by a taxable person acting as such within the 

meaning of Articles 2(1) and 4(2) of the Sixth Directive 

[...]; 

– however, the said transactions are exempted from VAT 

under points 1 and 5 of Article 13(B)(d) of that Directive; 

– in calculating the deductible proportion referred to in 

Articles 17 and 19 of the Sixth Directive [...], those 

transactions are to be regarded as incidental transactions 

within the meaning of the second sentence of Article 19(2) 

thereof in so far as they involve only very limited use of 

assets or services subject to VAT; although the scale of 

the income generated by financial transactions within the 

scope of the Sixth Directive [...] may be an indication that 

those transactions should not be regarded as incidental 

within the meaning of that provision, the fact that income 

greater than that produced by the activity stated by the 

undertaking concerned to be its main activity is generated 

by such transactions does not suffice to preclude their 

classification as "incidental transactions"; 

– it is for the national court to establish whether the 

transactions concerned in the main proceedings involve 

only very limited use of assets or services subject to VAT 

and, if so, to exclude interest generated by those 

transactions from the denominator of the fraction used to 

calculate the deductible proportion.

2) 

2. Operations such as those at issue in the main proceedings , 

carried out by the members of a consortium in accordance 

with the provisions of a consortium contract and 

corresponding to the share assigned to each of them in that 

contract, do not constitute supplies of goods or services 

"effected for consideration" within the meaning of Article 2(1) 

of the Sixth Directive [...], nor, consequently, a taxable 

transaction under that Directive. The fact that such operations 

are carried out by the member of the consortium which 

manages it is irrelevant in that respect. On the other hand, 

where the performance of more of the operations than the 

share thereof fixed by the said contract for a consortium 

member involves payment by the other members against the 

operations exceeding that share, those operations constitute a 

supply of goods or services "effected for consideration" within 

the meaning of that provision. 

[2004] ECR I-4295 

1) 

EDM was a holding company in the mining sector which, after being a 

public undertaking, was converted into a legal entity governed by 

private law, in the form of a limited company, with effect from 

September 1989. Its main purpose was: 

a. prospecting and exploring for, extracting, developing and exploiting 

metallic and non-metallic minerals, and the marketing thereof and 

of the products and by-products resulting from their processing; 

b. applied research and technological development aimed directly at 

productive investment, by means of joint ventures; 

c. managing company shareholdings which it owns or whose 

management powers have been contractually entrusted to it, for 

companies whose purposes include the activities referred to in 

paragraph (a); 

d. promoting investment projects and the formation of companies 

whose purpose is connected to the mining industry by encouraging, 

especially, the association of public and private interests. 

Until its conversion into a limited company, one of EDM's main purposes 

was also, under its statutes then in force, to assist companies in which 

it had a shareholding to obtain loans from credit institutions, by being 

able to guarantee such loans. 

The management of its shareholdings and scientific and technological 

research in the mining sector with a view to investment therein, 

particularly through the creation of new undertakings, were always 

EDM's principal activity and it has only occasionally sold its shareholdings 

in companies, even if the proceeds of those sales attained a 

considerable sum. 

2) 

EDM participated in three consortia the sole purpose of each of which 

was to discover mineral deposits in three different regions of Portugal 

and to examine the profitability of their exploitation. Under the 

consortium contracts, if a mineral deposit whose exploitation would be 

profitable is discovered, a company was created to exploit it. EDM's 

activities in the context of each of those consortia consisted in technical 

activity and coordination of operations as manager of the consortium, 

as well as participation in advisory councils and technical committees 

established for that purpose. Invoices describing the operations to be 

carried out and stating their costs were issued by each of the 

undertakings which are members of the consortium and sent to its 

manager, namely EDM. Those invoices were used solely for subsequent 

settlement of the accounts between the undertakings making up the 

consortium, in accordance with the percentages for sharing of the 

expenses agreed in each consortium contract. 

Case C-308/01 

29 April 2004 

Gil Insurance Ltd, UK Consumer Electronics Ltd, Consumer 

Electronics Insurance Co. Ltd, Direct Vision Rentals 

Ltd, Homecare Insurance Ltd, Pinnacle Insurance plc – 

Commissioners of Customs and Excise 

1. A tax on insurance premiums such as that at issue in the main 

1) 

proceedings is compatible with Article 33 of the Sixth 


2. Article 13(B)(a) of the Sixth Directive [...], under which 

insurance transactions are exempt from VAT, does not 

preclude, in the case of a tax on insurance premiums such as 

that at issue in the main proceedings, the introduction of a 

special rate which is identical to the standard rate of VAT, 

since that tax is compatible with Article 33 of the Sixth 

Directive [...], so that the procedure provided for in Article 27 

of that Directive, which obliges any Member State wishing to 

introduce special measures for derogation from that Directive 

to seek prior authorisation from the Council of the European 

Union, does not have to be complied with before the 

introduction of that rate. 

[2004] ECR I-4777 

1) 

In 1994, an Insurance Premium Tax (IPT) was introduced at the rate of 

2.5%. Under the Finance Act 1997, the standard rate of IPT was 

increased from 2.5% to 4%, and a new "higher rate" of IPT was 

introduced at 17.5%. The higher rate, which corresponded to the 

standard rate of VAT, applied only to insurance premiums relating to 

domestic appliances (where the insurer was connected with the supplier 

of the appliance, or where the insurance was arranged through the 

supplier, or where the supplier was paid a commission on the provision 

of insurance), motor cars and travel (insurance sold through travel 


© 2012 IBFD 

agents). The reason given for the introduction of the higher rate was 

to prevent "value-shifting", since the tax authorities considered that 

suppliers of domestic appliances could, by manipulating the prices 

attributed to the appliances and the corresponding insurance, take 

advantage of the exemption from VAT on supplies of insurance 

services. 

Joined Cases C-487/01 and C-7/02 

29 April 2004 

Gemeente Leusden and Holin Groep BV cs – Staatssecretaris 


1. Articles 17 and 20(2) of the Sixth Directive [...], interpreted in 

accordance with the principles of the protection of legitimate 

expectations and legal certainty do not preclude the 

withdrawal by a Member State of the right to opt for taxation 

of lettings of immovable property which results in the 

adjustment of deductions made in respect of the immovable 

property acquired as capital goods which is let pursuant to 

Article 20 of the Sixth Directive [...]. 

Where a Member State withdraws the right to opt for taxation 

of lettings of immovable property, it must take account of the 

legitimate expectation of its taxable persons when 

determining the arrangements for implementing the 

legislative amendment. The repeal of legislation from which a 

taxable person has derived an advantage in paying less tax, 

without there being any abuse, cannot however, as such, 

breach a legitimate expectation based on Community law. 

2. Article 5(7)(a) of the Sixth Directive [...] concerns the 

application of goods by a taxable person for the purposes of 

his business and not a legislative amendment withdrawing the 

right to opt for taxation of a financial transaction which is 

generally exempt. 

[2004] ECR I-5337 

Case C-137/02 

29 April 2004 

Faxworld Vorgründungsgesellschaft Peter Hünninghausen 

und Wolfgang Klein GbR – Finanzamt Offenbach am 

Main-Land ® 

A partnership established for the sole purpose of founding a 

capital company is entitled to deduct the input tax paid on 

supplies of goods and services where its only output transaction 

in the performance of its object was to effect by formal act the 

transfer for consideration of the supplies obtained to that 

company once founded and where, because the Member State 

concerned has exercised the options provided for in Articles 5(8) 

and 6(5) of the Sixth Directive [...], as amended by Directive 

95/7 [...], a transfer of a totality of assets is not deemed to be a 

supply of goods or services. 

[2004] ECR I-5547 

Case C-152/02 

29 April 2004 

Terra Baubedarf-Handel GmbH – Finanzamt Osterholz- 

Scharmbeck 

For the deduction referred to in Article 17(2)(a) of the Sixth 

Directive [...], the first subparagraph of Article 18(2) of the Sixth 

Directive must be interpreted as meaning that the right to deduct 

must be exercised in respect of the tax period in which the two 

conditions required by that provision are satisfied, namely that 

the goods have been delivered or the services performed and 

that the taxable person holds the invoice or the document which, 

under the criteria determined by the Member State in question, 

may be considered to serve as an invoice. 

[2004] ECR I-5583 

Case C-68/03 

27 May 2004 

D. Lipjes – Staatssecretaris van Financiën ® 

1. Article 28b(E)(3) of the Sixth Directive [...], as amended by 

Directive 91/680 [...], is not to be interpreted as meaning 

that it covers only the services of intermediaries provided to a 

taxable person or to a non-taxable legal person for the 

purposes of VAT. 

2. When an intermediary transaction falls within the scope of 

Article 28b(E)(3) of the Sixth Directive, as amended, it is 

necessary, for the purposes of determining the place where

the transaction underlying the supply of intermediary services 

was carried out, to refer to the provisions of Article 28b(A) 

and (B) of that Directive. 

[2004] ECR I-5879 

Case C-381/01 

15 July 2004 


1) 

1. The action is dismissed ; 

2-3. [...] 

[2004] ECR I-6845 

1) 

The Commission had claimed that, by failing to levy VAT on aid paid 

under Regulation 603/95, the Italian Republic had failed to fulfil its 

obligations under Article 11 of the Sixth Directive […]. 

Case C-495/01 

15 July 2004 



1) 


2-3. [...] 

[2004] ECR I-6889 

1) 


under Regulation 603/95, the Republic of Finland had failed to fulfil its 


Case C-144/02 

15 July 2004 



1) 


2-3. [...] 

[2004] ECR I-6985 

1) 


under l Regulation 603/95, the Federal Republic of Germany had failed 

to fulfil its obligations under Article 11 of the Sixth Directive […]. 

Case C-321/02 

15 July 2004 

Detlev Harbs – Finanzamt Rendsburg ® 

Article 25 of the Sixth Directive […] is to be interpreted as 

meaning that a farmer who has leased and/or let on a long-term 

basis some of the material assets of his farming business but 

continues to farm with the rest of his assets and who, in respect 

of the continued farming activity, is subject to the common flatrate 

scheme provided for in Article 25 may not treat the income 

from such a lease and/or letting as being taxable under that 

scheme. The turnover from that arrangement must be taxed 

under the normal scheme or, where appropriate, the simplified 

scheme of VAT. 

[2004] ECR I-7101 

Case C-463/02 

15 July 2004 


Sweden 

1) 


2-3. [...] 

[2004] ECR I-7335 

1) 


under Regulation 603/95, the Kingdom of Sweden had failed to fulfil its 


Case C-269/03 


Vermietungsgesellschaft Objekt Kirchberg SARL – Administration 

de l'enregistrement et des domaines, État du grandduché 

de Luxembourg ® 

The provisions of subparagraph (a) of the first paragraph and of 

the second paragraph of Article 13(C) of the Sixth Directive [...] 

do not preclude a Member State, which has exercised the power 

to allow taxpayers a right of option for taxation on leasing or 

letting transactions of immovable property, from adopting 

legislation which makes full deduction of the input VAT paid 

conditional upon non-retroactive, prior approval of the tax 

authorities. 

[2004] ECR I-8067 


© 2012 IBFD 

Case C-382/02 


Cimber Air A/S – Skatteministeriet 

1. Article 15(6), (7) and (9) of the Sixth Directive must be 

interpreted as meaning that the supplies of goods and 

services referred to in those provisions to aircraft which 

operate on domestic routes but are used by airlines chiefly 

operating for reward on international routes are exempt from 


2. It is for the national courts to assess the extent of the 

international business and the extent of the non-international 

business of such companies. In doing so, they may take 

account of all information which indicates the relative 

importance of the type of operations concerned, in particular 

turnover. 

[2004] ECR I-8379 

Case C-8/03 


Banque Bruxelles Lambert SA (BBL) – Belgian State 

Open-ended investment companies (SICAVs) which have as their 

sole object the collective investment in transferable securities of 

capital raised from the public in accordance with Council 

Directive 85/611 of 20 December 1985 on the coordination of 

laws, regulations and administrative provisions relating to 

undertakings for collective investment in transferable securities 

(UCITS) are taxable persons within the meaning of Article 4 of 

the Sixth Directive [...], so that, where services referred to in 

Article 9(2)(e) of that Directive are supplied to such SICAVs 

which are established in a Member State other than that of the 

supplier of the services, the place where those services are 

provided is the place where the SICAVs have established their 


[2004] ECR I-10157 

Case C-284/03 


Temco Europe SA – Belgian State ® 

Article 13(B)(b) of the Sixth Directive […] must be interpreted as 

meaning that transactions by which one company, through a 

number of contracts, simultaneously grants associated 

companies a licence to occupy a single property in return for a 

payment set essentially on the basis of the area occupied and by 

which the contracts, as performed, have as their essential object 

the making available, in a passive manner, of premises or parts 

of buildings in return for a payment linked to the passage of 

time, are transactions comprising the "letting of immovable 

property" within the meaning of that provision and not the 

provision of a service capable of being categorised in a different 

way. 

[2004] ECR I-11237 

Case C-412/03 


Hotel Scandic Gåsabäck AB – Riksskatteverket 

Articles 2, 5(6) and 6(2)(b) of the Sixth Directive […] must be 

interpreted as precluding a national rule whereby transactions in 

respect of which an actual consideration is paid are regarded as 

an application of goods or services for private use, even where 

that consideration is less than the cost price of the goods or 

services supplied. 

[2005] ECR I-743 



Edith Linneweber – Finanzamt Gladbeck ® 

Savvas Akritidis – Finanzamt Herne-West ® 

1. Article 13(B)(f) of the Sixth Directive [...] precludes national 

legislation which provides that the operation of all games of 

chance and gaming machines is exempt from VAT where it is 

carried out in licensed public casinos, while the operation of 

the same activity by traders other than those running casinos 

does not enjoy that exemption. 

2. Article 13(B)(f) of the Sixth Directive has direct effect in the 

sense that it can be relied on by an operator of games of 

chance or gaming machines before national courts to prevent

the application of rules of national law which are inconsistent 

with that provision. 

[2005] ECR I-1131 

Case C-428/02 

3 March 2005 

Fonden Marselisborg Lystbådehavn – Skatteministeriet 

1. Article 13(B)(b) of the Sixth Directive [...], as amended by 

Directive 92/111 [...], must be interpreted as meaning that 

the concept of letting of immovable property includes the 

letting of both water-based mooring berths for pleasure boats 

and land sites for storage of boats on port land. 

2. Article 13(B)(b)(2) of the Sixth Directive [...], as amended by 

Directive 92/111, must be interpreted as meaning that the 

definition of "vehicles" includes boats. 

[2005] ECR I-1527 

Case C-32/03 

3 March 2005 

I/S Fini H – Skatteministeriet 

Article 4(1) to (3) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], is to be interpreted as meaning that a person 

who has ceased an economic activity but who, because the lease 

contains a non-termination clause, continues to pay the rent and 

charges on the premises used for that activity is to be regarded 

as a taxable person within the meaning of that article and is 

entitled to deduct the VAT on the amounts thus paid, provided 

that there is a direct and immediate link between the payments 

made and the commercial activity and that the absence of any 

fraudulent or abusive intent has been established. 

[2005] ECR I-1599 

Case C-172/03 

3 March 2005 

Wolfgang Heiser – Finanzamt Innsbruck 

Article 92 of the Treaty (now Article 87 EC) must be interpreted 

as meaning that a rule, such as that laid down by Paragraph 

XIV(3) of Federal Law 21/1995, as amended by Federal Law 

756/1996, providing that the changeover for medical practitioners 

from taxable to exempt status for the purposes of VAT does not, 

in relation to goods that continue to be used in the business, 

entail the reduction of input tax already deducted that is 

prescribed by Article 20 of the Sixth Directive [...], must be 

classified as State aid. 

[2005] ECR I-1627 

Case C-472/03 

3 March 2005 

Arthur Andersen & Co. Accountants c.s. – Staatssecretaris 


Article 13(B)(a) of the Sixth Directive [...] must be interpreted as 

meaning that "back office" activities, consisting in rendering 

services, for payment, to an insurance company do not constitute 

the performance of services relating to insurance transactions 

carried out by an insurance broker or an insurance agent within 

the meaning of that provision. 

[2005] ECR I-1719 

Case C-33/03 

10 March 2005 



1. By granting taxable persons the right to deduct VAT on certain 

supplies of fuel to non-taxable persons, contrary to the 

provisions of Articles 17(2)(a) and 18(1)(a) of the Sixth 

Directive [...], the United Kingdom of Great Britain and 

Northern Ireland has failed to fulfil its obligations under that 

Directive; 

2. [...] 

[2005] ECR I-1865 


© 2012 IBFD 

Case C-25/03 

21 April 2005 

HE (Hans U. Hundt-Eßwein) – Finanzamt Bergisch 

Gladbach® 

The Sixth Directive [...], both in its original version and following 

amendment by Directive 91/680 [...], is to be interpreted as 

follows: 

– where a person purchases a house, or has a house built, in 

order to live in it with his family he is acting as a taxable 

person, and is thus entitled to make deductions under Article 

17 of the Sixth Directive in so far as he uses one room in that 

building as an office for the purposes of carrying out an 

economic activity, albeit an ancillary one, within the meaning 

of Articles 2 and 4 of the Directive and allocates that part of 

the building to the assets of his business; 

– where a marital community which does not have legal 

personality and does not itself carry out an economic activity 

within the meaning of the Sixth Directive places an order for a 

capital item, the co-owners forming that community are to be 

regarded as recipients of the transaction for the purposes of 

the Directive; 

– where spouses forming a community by marriage purchase a 

capital item, part of which is used exclusively for business 

purposes by one of the co-owning spouses, that spouse is 

entitled to deduct in respect of all the input VAT attributable 

to the share of the item which he uses for the purposes of his 

business, in so far as the amount deducted does not exceed 

the limits of the taxable person's interest in the co-ownership 

of the item; 

– Articles 18(1)(a) and 22(3) of the Sixth Directive do not 

require the taxable person, in order to be able to exercise the 

right to deduct in circumstances such as those at issue in the 

main proceedings, to hold an invoice issued in his name and 

stating the proportions of the payments and VAT 

corresponding to his interest in the property held in coownership. 

An invoice issued to the co-owning spouses 

without distinguishing between them and without reference to 

such apportionment is sufficient for that purpose. 

[2005] ECR I-3123 

Case C-376/02 

26 April 2005 

Stichting "Goed Wonen" – Staatssecretaris van Financiën 

The principles of the protection of legitimate expectations and 

legal certainty do not preclude a Member State, on an 

exceptional basis and in order to avoid the large-scale use, 

during the legislative process, of contrived financial 

arrangements intended to minimise the burden of VAT that an 

amending law is specifically designed to combat, from giving that 

law retroactive effect when, in circumstances such as those in 

the main proceedings, economic operators carrying out economic 

transactions such as those referred to by the law were warned of 

the impending adoption of that law and of the retroactive effect 

envisaged in a way that enabled them to understand the 

consequences of the legislative amendment planned for the 

transactions they carry out. 

When that law exempts an economic transaction in respect of 

immovable property previously subject to VAT, it may have the 

effect of revoking a VAT adjustment made on account of the 

exercise, when immovable property was used for a transaction 

regarded at that time as taxable, of a right to deduct VAT paid in 

respect of the supply of that immovable property. 

[2005] ECR I-3445 

Case C-452/03 

12 May 2005 

RAL (Channel Islands) Ltd, RAL Ltd, RAL Services Ltd, 

RAL Machines Ltd – Commissioners of Customs & Excise 

The supply of services consisting of enabling the public to use, 

for consideration, slot gaming machines installed in amusement 

arcades established in the territory of a Member State must be 

regarded as constituting entertainment or similar activities within 

the meaning of the first indent of Article 9(2)(c) of the Sixth

Directive [...], so that the place where those services are supplied 

is the place where they are physically carried out. 

[2005] ECR I-3947 

Case C-465/03 

26 May 2005 

Kretztechnik AG – Finanzamt Linz 

1. A new share issue does not constitute a transaction falling 

within the scope of Article 2(1) of the Sixth Directive [...], as 

amended by Directive 95/7 [...]. 

2. Article 17(1) and (2) of the Sixth Directive [...], as amended 

by Directive 95/7, confers the right to deduct in its entirety 

the VAT charged on the expenses incurred by a taxable 

person for the various supplies acquired by him in connection 

with a share issue, provided that all the transactions 

undertaken by the taxable person in the context of his 

economic activity constitute taxed transactions. 

[2005] ECR I-4357 

Case C-498/03 

26 May 2005 

Kingscrest Associates Ltd and Montecello Ltd – Commissioners 

of Customs and Excise 

1. The word "charitable" in the English version of Article 

13(A)(1)(g) and (h) of the Sixth Directive [...] is a concept 

with its own independent meaning in Community law which 

must be interpreted taking account of all the language 

versions of that Directive. 

2. The meaning of "organisations recognised as charitable by the 

Member State concerned" in Article 13(A)(1)(g) and (h) of the 

Sixth Directive [...] does not exclude private profit-making 

entities. 

3. It is for the national court to determine, having regard, in 

particular, to the principles of equal treatment and fiscal 

neutrality, and taking account of the content of the supplies of 

services in question, as well as the conditions for making 

them, whether the recognition of a private profit-making 

entity, which as such does not have charitable status under 

domestic law, as charitable for the purposes of the 

exemptions under Article 13(A)(1)(g) and (h) of the Sixth 

Directive [...] exceeds the discretion granted by those 

provisions to the Member States for the purposes of such 

recognition. 

[2005] ECR I-4427 

Case C-536/03 

26 May 2005 

da 

António Jorge L – Fazenda Pública 

It is contrary to Article 19(1) of the Sixth Directive [...] to include, 

in the denominator of the fraction making it possible to calculate 

the deductible proportion, the value of work in progress carried 

out by a taxable person in the course of civil construction activity, 

where that value does not correspond to the supply of goods or 

the provision of services which has already been made by the 

taxable person or which has given rise to statements of account 

of work and/or the receipt of payments on account. 

[2005] ECR I-4463 

Case C-43/04 

26 May 2005 

Stadt Sundern – Finanzamt Arnsberg ® 


meaning that the common flat-rate scheme for farmers 

applies only to the supply of agricultural products and 

agricultural services, as defined in Article 25(2), and that other 

operations carried out by flat-rate farmers are subject to the 

general scheme under that Directive. 

2. The fifth indent of Article 25(2) of the Sixth Directive [...], 

read together with Annex B thereto, is to be interpreted as 

meaning that the grant of hunting licences by a flat-rate 

farmer is not an agricultural service within the meaning of that 

Directive. 

[2005] ECR I-4491 


© 2012 IBFD 

Case C-378/02 

2 June 2005 

Waterschap Zeeuws Vlaanderen – Staatssecretaris van Financiën 

A body governed by public law which purchases capital goods as 

a public authority within the meaning of the first subparagraph of 

Article 4(5) of the Sixth Directive [...], that is to say as a nontaxable 

person, and subsequently sells those goods as a taxable 

person, is not entitled, in respect of that sale, to a right of 

adjustment based on Article 20 of that Directive in order to 

deduct the VAT paid on the purchase of those goods. 

[2005] ECR I-4685 

Case C-434/03 

14 July 2005 

P. Charles and T.S. Charles-Tijmens – Staatssecretaris van 

Financiën 

Article 6(2) and Article 17(2) and (6) of the Sixth Directive [...], 

as amended by Directive 95/7 [...], must be interpreted as 

precluding national legislation such as that at issue in the main 

proceedings, adopted before that Directive came into force, 

which does not make it possible for a taxable person to allocate 

capital goods used in part for business purposes and in part for 

purposes other than those of his business wholly to his business 

and, where appropriate, to deduct immediately and in full the 

VAT due on the acquisition of those goods. 

[2005] ECR I-7037 

Case C-435/03 

14 July 2005 

British American Tobacco International Ltd and Newman 

Shipping & Agency Company NV – Belgian State 

1. The theft of goods does not constitute a supply of goods for 

consideration within the meaning of Article 2 of the Sixth 

Directive [...], and therefore cannot as such be subject to 

VAT. The circumstance that goods are, like those at issue in 

the main proceedings, subject to excise duty does not affect 

that conclusion. 

2. The authorisation to apply measures facilitating monitoring of 

the charging of VAT, granted to a Member State on the basis 

of Article 27(5) of the Sixth Directive [...], does not empower 

that State to subject transactions to that tax other than those 

set out in Article 2 of the Directive. Such an authorisation thus 

cannot provide a legal basis for national legislation subjecting 

to VAT the theft of goods from a tax warehouse. 

[2005] ECR I-7077 

Case C-58/04 


Antje Köhler – Finanzamt Düsseldorf-Nord 

Stops made by a ship in the ports of a third country during which 

passengers may leave the ship, even for a short period, are 

‘stops in a third territory’ within the meaning of Article 8(1)(c) of 

the Sixth Directive [...], as amended by Directive 92/111 [...]. 

[2005] ECR I-8219 

Case C-204/03 




1. By providing for a deductible proportion of VAT for taxable 

persons who carry out only taxable transactions, and by 

laying down a special rule which limits the right to deduct 

VAT on the purchase of goods and services which are 

subsidised, the Kingdom of Spain has failed to fulfil its 

obligations under Community law, and, in particular, Articles 

17(2) and (5) and 19 of the Sixth Directive [...], as amended 

by Directive 95/7 [...]; 

2. [...] 

[2005] ECR I-8389

Case C-243/03 



1. By introducing a special rule limiting the deductibility of VAT 

on the purchase of capital goods where they were financed by 

subsidies, the French Republic has failed to fulfil its obligations 

under Community law, in particular under Articles 17 and 19 

of the Sixth Directive [...], as amended by Directive 95/7 [...]; 

2-3. [...] 

[2005] ECR I-8411 

Case C-291/03 


MyTravel plc – Commissioners of Customs & Excise 

1. A travel agent or a tour operator who has completed his VAT 

return for a tax period using the method laid down by the 

national rules which transpose into domestic law the Sixth 

Directive [...] may recalculate his VAT liability in accordance 

with the method held by the Court to comply with Community 

law, under the conditions laid down by national law, which 

have to observe the principles of equivalence and 

effectiveness. 


meaning that a travel agent or tour operator who, in return for 

a package price, supplies to a traveller services bought in from 

third parties and in-house services must, in principle, identify 

the part of the package corresponding to his in-house services 

on the basis of their market value where that value can be 

established. In such a case, a taxable person may use the 

criterion of actual costs only if he proves that this criterion 

accurately reflects the actual structure of the package. 

Application of the criterion of market value is not subject to 

the condition that it must be simpler than application of the 

actual cost method or to the condition that it must produce a 

VAT liability identical or close to that which would result from 

using the actual cost method. Accordingly: 

– a travel agent or tour operator may not use the market 

value method at his own discretion and 

– that method is applicable to in-house services whose 

market value may be established even if, in the same tax 

period, the value of certain in-house components of the 

package cannot be established inasmuch as the taxable 

person does not sell similar services on a non-package 

basis. 

3. It is for the national tribunal to establish, in the light of the 

circumstances of the main proceedings, the market value of 

the flights supplied in the main proceedings as part of 

package holidays. The national tribunal may establish this 

market value from average values. In this context, the market 

based on seats sold to other tour operators may constitute the 

most appropriate market. 

[2005] ECR I-8477 

Case C-200/04 


ISt internationale Sprach- und Studienreisen GmbH – Finanzamt 

Heidelberg ® 

Article 26 of the Sixth Directive [...] should be interpreted as 

meaning that it applies to a trader who offers services such as 

the "High School" and "College" programmes involving the 

organisation of language and study trips abroad and which, in 

consideration of the payment of an all-inclusive sum, provides in 

its own name to its customers a stay abroad of three to 10 

months and buys in services from other taxable persons for that 

purpose. 

[2005] ECR I-8691 

Case C-41/04 


Levob Verzekeringen BV, OV Bank NV – Staatssecretaris van 



meaning that where two or more elements or acts supplied by 

a taxable person to a customer, being a typical consumer, are 

so closely linked that they form objectively, from an economic 


© 2012 IBFD 

point of view, a whole transaction, which it would be artificial 

to split, all those elements or acts constitute a single supply 

for purposes of the application of VAT; 

2. This is true of a transaction by which a taxable person 

supplies to a consumer standard software previously 

developed, put on the market and recorded on a carrier and 

subsequently customises that software to that purchaser’s 

specific requirements, even where separate prices are paid; 


meaning that a single supply such as that referred to in 

paragraph 2 of this operative part is to be classified as a 

"supply of services" where it is apparent that the customisation 

in question is neither minor nor ancillary but, on the 

contrary, predominates; such is the case in particular where 

in the light of factors such as its extent, cost or duration the 

customisation is of decisive importance in enabling the 

purchaser to use the customised software; 

4. Article 9(2)(e), third indent, of the Sixth Directive [...] must 

be interpreted as meaning that it applies to a single supply of 

services such as that referred to in paragraph 3 of this 

operative part performed for a taxable person established in 

the Community but not in the same country as the supplier. 

[2005] ECR I-9433 

Cases C-394/04 and C-395/04 


Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE – 

Ipourgos Ikonomikon 

1. The supply of telephone services and the hiring out of 

televisions to in-patients by persons covered by Article 

13(A)(1)(b) of the Sixth Directive [...], and the supply by 

those persons of beds and meals to people accompanying inpatients 

do not amount, as a general rule, to activities closely 

related to hospital and medical care within the meaning of 

that provision. It can be otherwise only if those supplies are 

essential to achieve the therapeutic objectives sought by the 

hospital and medical care and their basic purpose is not to 

obtain additional income for the supplier by carrying out 

transactions which are in direct competition with those of 

commercial enterprises liable for VAT. 

2. It is for the referring court, taking account of all of the 

specific facts in the litigation before it and, if appropriate, of 

the content of the medical prescriptions drawn up for the 

patients concerned, to determine whether the services 

supplied satisfy those conditions. 

[2005] ECR I-10373 

Case C-280/04 


Jyske Finans A/S – Skatteministeriet 

1. The provisions of Article 13(B)(c) of the Sixth Directive […], 

as amended by Directive 94/5 […] are to be construed as 

meaning that they do not preclude a national law which 

imposes VAT on transactions by which a taxable person, after 

having used them for the purposes of its business, resells 

goods on the acquisition of which, by virtue of Article 17(6), 

VAT did not become deductible, even where that acquisition, 

made from taxable persons who could not declare VAT, did 

not, for that reason, give rise to a right to deduct. 

2. Article 26a(A)(e) of the Sixth Directive […], as amended by 

Directive 94/5, is to be construed as meaning that an 

undertaking which, in the normal course of its business, 

resells cars which it had purchased second-hand with a view 

to using them for the purposes of its business of sale and 

leaseback and for which the resale is not, at the time of the 

purchase of the second-hand goods, the principal objective 

but only its secondary objective, ancillary to that of leasing, 

can be considered to be a "taxable dealer" within the 

meaning of that provision. 

[2005] ECR I-10683 

Case C-63/04 


Centralan Property Ltd – Commissioners of Customs & Excise 

Article 20(3) of the Sixth Directive [...], as amended by Directive 

95/7 [...], is to be interpreted as meaning that, where a 999-

year lease over capital goods is granted to a person against the 

payment of a substantial premium and the freehold reversion in 

that property is transferred three days later to another person at 

a much lower price, and where those two transactions 

– are inextricably linked, and 

– consist of a first transaction which is exempt and a second 

transaction which is taxable, 

– and if those transactions, owing to the transfer of the right to 

dispose of those capital goods as owner, constitute supplies 

within the meaning of Article 5(1) of that Directive, 

the goods in question are regarded, until the expiry of the period 

of adjustment, as having been used in business activities which 

are presumed to be partly taxable and partly exempt in 

proportion to the respective values of the two transactions. 

[2005] ECR I-11087 

Joined Cases C-354/03, C-355/03 and C-484/03 


Optigen Ltd, Fulcrum Electronics Ltd and Bond House 

Systems Ltd – Commissioners of Customs & Excise 

1) 

Transactions such as those at issue in the main proceedings , 

which are not themselves vitiated by VAT fraud, constitute 

supplies of goods or services effected by a taxable person acting 

as such and an economic activity within the meaning of Articles 

2(1), 4 and 5(1) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], where they fulfil the objective criteria on 

which the definitions of those terms are based, regardless of the 

intention of a trader other than the taxable person concerned 

involved in the same chain of supply and/or the possible 

fraudulent nature of another transaction in the chain, prior or 

subsequent to the transaction carried out by that taxable person, 

of which that taxable person had no knowledge and no means of 

knowledge. The right to deduct input VAT of a taxable person 

who carries out such transactions cannot be affected by the fact 

that in the chain of supply of which those transactions form part 

another prior or subsequent transaction is vitiated by VAT fraud, 

without that taxable person knowing or having any means of 

knowing. 

[2006] ECR I-483 

1) 

At the material time, Optigen, Fulcrum and Bond House essentially 

carried on the business of buying CPUs from companies established in 

the United Kingdom and selling them to purchasers established in 

another Member State. The transactions in question formed part of a 

chain of supply which, without the applicants in the main proceedings 

being aware of it, involved a defaulting trader, that is to say, a trader 

who incurred liability to VAT but went missing without discharging that 

liability with the tax authorities, or a trader using a "hijacked" VAT 

number, that is to say, a trader using a VAT number belonging to 

someone else, and thus, according to the Commissioners, constituted a 

carousel fraud. 

Case C-246/04 


Turn- und Sportunion Waldburg – Finanzlandesdirektion für 

Oberösterreich 

1. Member States, when giving their taxable persons the right to 

opt for taxation under Article 13(C) of the Sixth Directive [...], 

may make a distinction by reference to types of transactions 

or groups of taxable persons provided that they observe the 

general objectives and principles of the Sixth Directive, in particular 

the principle of fiscal neutrality and the requirement of 

correct, straightforward and uniform application of the 

exemptions provided for. 

2. It is for the national court to determine whether national legislation 

which, by exempting generally the transactions of nonprofit-making 

sports clubs, restricts their right to opt for 

taxation of leasing and letting transactions exceeds the 

discretion conferred on the Member States, having regard in 

particular to the principle of fiscal neutrality and the 

requirement of correct, straightforward and uniform 

application of the exemptions provided for. 

[2006] ECR I-589 

Case C-90/05 


Commission of the European Communities – Grand- 

Duchy of Luxembourg 

1. By not observing the six-month time-limit for the refund of 

VAT to taxable persons not established in the territory of the 


© 2012 IBFD 

country, the Grand-Duchy of Luxembourg has failed to fulfil 

its obligations under Article 7(4) of the Eighth Directive [...]; 

2. [...] 

[2006] ECR I-14* 

Case C-305/03 


Commission of the European Communities – United 

Kingdom of Great Britain and Northern Ireland 

1. By applying a reduced rate of VAT to the commission received 

by auctioneers on sales by auction of works of art, antiques 

and collectors' items imported under the arrangements for 

temporary importation, the United Kingdom of Great Britain 

and Northern Ireland has failed to fulfil its obligations under 

Articles 2(1), 5(4)(c), 12(3) and 16(1) of the Sixth Directive 

[…], as amended by Directive 1999/49 […]; 

2. [...] 

[2006] ECR I-1213 

Case C-415/04 


Stichting Kinderopvang Enschede – Staatssecretaris van Financiën 

® 

Article 13A(1)(g) and (h) of the Sixth Directive [...], read 

together with Article 13A(2)(b) thereof, must be interpreted as 

meaning that services as an intermediary between persons seeking, 

and persons offering, a childcare service, provided by a body 

governed by public law or an organisation recognised as 

charitable by the Member State concerned, may benefit from 

exemption under those provisions only where: 

– the childcare service itself meets the conditions for exemption 

laid down in those provisions; 

– that service is of such a nature or quality that parents could 

not be assured of obtaining a service of the same value 

without the assistance of an intermediary service such as that 

which is the subject-matter of the dispute in the main 

1) 

proceedings ; 

– the basic purpose of the intermediary services is not to obtain 

additional income for the service provider by carrying out 

transactions which are in direct competition with those of 

commercial enterprises liable for VAT. 

[2006] ECR I-1385 

1) 

The Foundation was a non-profit-making organisation which provided 

childcare, at a variety of locations, for children under school age and 

for children of school age outside school hours. It also maintained a list 

of host parents who, after screening by the Foundation, looked after 

children in their own homes. Host parents could attend a training 

course paid for by the Foundation. For parents opting to have their 

child looked after by a host parent, the Foundation put them in touch 

with the host parents on its list who were most appropriate for the 

parents' needs. The Foundation then acted as intermediary in the 

conclusion of a written agreement between the parents and the host 

parents. If, after a period of time, one of the parties wished to 

discontinue the agreement or the terms of the agreement were 

breached, the parents of the child could again make use of the services 

of the Foundation. The Foundation did not accept any liability for 

damage arising from any breach of the agreement. Nor did it 

guarantee that the host parents would indeed be able to mind the child 

during the hours requested. 

Case C-255/02 


Halifax plc, Leeds Permanent Development Services Ltd, 

County Wide Property Investments Ltd – Commissioners of 

Customs & Excise 

1. Transactions of the kind at issue in the main proceedings 

constitute supplies of goods or services and an economic 

activity within the meaning of Article 2(1), Article 4(1) and 

(2), Article 5(1) and Article 6(1) of the Sixth Directive [...], as 

amended by Directive 95/7 [...], provided that they satisfy 

the objective criteria on which those concepts are based, 

even if they are carried out with the sole aim of obtaining a 

tax advantage, without any other economic objective. 

2. The Sixth Directive must be interpreted as precluding any 

right of a taxable person to deduct input VAT where the 

transactions from which that right derives constitute an 

abusive practice. 

For it to be found that an abusive practice exists, it is 

necessary, first, that the transactions concerned, 

notwithstanding formal application of the conditions laid down 

by the relevant provisions of the Sixth Directive and of

national legislation transposing it, result in the accrual of a tax 

advantage the grant of which would be contrary to the 

1) 

purpose of those provisions . Second, it must also be 

apparent from a number of objective factors that the essential 

aim of the transactions concerned is to obtain a tax 

2) 

advantage . 

3. Where an abusive practice has been found to exist, the 

transactions involved must be redefined so as to re-establish 

the situation that would have prevailed in the absence of the 

transactions constituting that abusive practice. 

[2006] ECR I-1609 

1) 

To allow taxable persons to deduct all input VAT even though, in the 

context of their normal commercial operations, no transactions 

conforming with the deduction rules of the Sixth Directive or of the 

national legislation transposing it would have enabled them to deduct 

such VAT, or would have allowed them to deduct only a part, would be 

contrary to the principle of fiscal neutrality and, therefore, contrary to 

the purpose of those rules. 

2) 

As regards the second element, whereby the transactions concerned 

must essentially seek to obtain a tax advantage, it must be borne in 

mind that it is the responsibility of the national court to determine the 

real substance and significance of the transactions concerned. In so 

doing, it may take account of the purely artificial nature of those 

transactions and the links of a legal, economic and/or personal nature 

between the operators involved in the scheme for reduction of the tax 

burden. 

Case C-419/02 


BUPA Hospitals Ltd, Goldsborough Developments Ltd – 

Commissioners of Customs & Excise 

Prepayments of the kind at issue in the main proceedings whereby 

lump sums are paid for goods referred to in general terms in a 

list which may be altered at any time by agreement between the 

buyer and the seller and from which the buyer may possibly 

select articles, on the basis of an agreement which he may unilaterally 

resile from at any time, thereupon recovering the unused 

balance of the prepayments, do not fall within the scope of the 

second subparagraph of Article 10(2) of the Sixth Directive [...], 

as amended by Directive 95/7 [...]. 

[2006] ECR I-1685 

Case C-223/03 


University of Huddersfield Higher Education Corporation 

– Commissioners of Customs & Excise 

Transactions of the kind at issue in the main proceedings 

constitute supplies of goods or services and an economic activity 

within the meaning of Article 2(1), Article 4(1) and (2), Article 

5(1) and Article 6(1) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], provided that they satisfy the objective 

criteria on which those concepts are based, even if they are 

carried out with the sole aim of obtaining a tax advantage, 

without any other economic objective. 

[2006] ECR I-1751 

Case C-491/04 


Dollond & Aitchison Ltd – Commissioners of Customs & Excise 

1. Article 29 of Regulation 2913/92 of 12 October 1992 

establishing the Community Customs Code must be 

interpreted as meaning that, in circumstances such as those 

1) 

of the main proceedings , payment for the supply of specified 

services, such as examination, consultation or aftercare 

required in connection with contact lenses, and for specified 

goods, consisting of those lenses, the cleaning solutions and 

the soaking cases, constitutes as a whole the "transaction 

value" within the meaning of Article 29 of the Customs Code 

2) 

and is, therefore, dutiable . 

2. The principles laid down in the CCP judgment (Case C- 

349/96) of 25 February 1999 cannot be used directly to 

determine the elements of the transaction to be taken into 

account for the purposes of applying Article 29 of the Customs 

Code. 

[2006] ECR I-2129 

1) 

D & A was a firm of opticians with branches throughout the United 

Kingdom. Until 1998, D & A operated a scheme under which customers 

collected their disposable contact lenses from a branch every three 

months. They were entitled to receive certain professional services and 

were required to undergo an annual eye check. 

From 1998, the disposable contact lenses were dispensed to UK 

customers by post from Scotland and, from July 1999, they were 


2) 

© 2012 IBFD 

dispensed from Jersey (outside the EU VAT territory) by a company 

connected with D & A, in the form of a subscription. Subscribers paid a 

fixed monthly amount, for which they received a periodic supply of 

disposable lenses together with the solutions and soaking cases 

necessary for their care. In addition, the price covered an initial contact 

lens examination or consultation, a contact lens check at least once a 

year and any other aftercare relating to the use of the lenses. The 

services were rendered by D & A's branches. 

Under Art. 11(B)(1) of the Sixth Directive, the import value of imported 

goods for VAT purposes is their customs value. 

Case C-114/05 

9 March 2006 

Gillan Beach Ltd – Ministre de l'Économie, des Finances et de 

l'Industrie ® 

The first indent of Article 9(2)(c) of the Sixth Directive [...] must 

be interpreted as meaning that an inclusive service provided by 

an organiser to exhibitors at a fair or in an exhibition hall falls 

within the category of services referred to in that provision. 

[2006] ECR I-2427 

Case C-210/04 

23 March 2006 

FCE Bank plc – Ministero dell'Economia e delle Finanze, 

Agenzia delle Entrate ® 

Articles 2(1) and 9(1) of the Sixth Directive [...] must be 

interpreted as meaning that a fixed establishment, which is not a 

legal entity distinct from the company of which it forms part, 

established in another Member State and to which the company 

supplies services, should not be treated as a taxable person by 

reason of the costs imputed to it in respect of those supplies. 

[2006] ECR I-2803 

In this context, the ECJ noted that the OECD Convention is irrelevant 

since it concerns direct taxation whereas VAT is an indirect tax and that 

any agreement on the sharing of costs is also irrelevant since such an 

agreement was not negotiated between independent parties 

(Paragraphs 39-40). 

Case C-184/04 

30 March 2006 

Uudenkaupungin kaupunki 


meaning that, subject to the provisions of Article 20(5) thereof, 

it requires Member States to make provision for 

adjustment of deductions of VAT on capital goods. 


meaning that the adjustment provided for therein is also 

applicable where the capital goods were first used in nontaxable 

activity that was not eligible for deduction and were 

then used in activity, subject to VAT during the adjustment 

period. 

3. The second subparagraph of Article 13(C) of the Sixth 

Directive [...] must be interpreted as meaning that a Member 

State which gives its taxable persons the right to opt for 

taxation of the letting of a property is not permitted by that 

provision to exclude deduction of VAT on immovable property 

investments made before that right of option is exercised, 

where the application to exercise that option has not been 

made within six months of the property being brought into 

use. 


meaning that a Member State which gives its taxable persons 

the right to opt for taxation of the letting of a property is not 

permitted by that provision to exclude deduction of VAT on 

immovable property investments made before that right of 

option is exercised, where the application to exercise that 

option has not been made within six months of the property 

being brought into use. 

[2006] ECR I-3039 

Case C-245/04 

6 April 2006 

EMAG Handel Eder OHG – Finanzlandesdirektion für Kärnten 

1. Where two successive supplies of the same goods, effected 

for consideration between taxable persons acting as such, 

gives rise to a single intra-Community dispatch or a single 

intra-Community transport of those goods, that dispatch or 

transport can be ascribed to only one of the two supplies, 

which alone will be exempted from tax under the first

paragraph of Article 28c(A)(a) of the Sixth Directive […], as 

amended by Directive 95/7 […]. 

That interpretation holds good regardless of which taxable 

person – the first vendor, the intermediary acquiring the 

goods or the second person acquiring the goods – has the 

right to dispose of the goods during the dispatch or transport 

of the goods. 

2. Only the place of the supply which gives rise to dispatch or 

intra-Community transport of goods is determined in 

accordance with Article 8(1)(a) of the Sixth Directive […], as 

amended; that place is deemed to be in the Member State of 

the departure of that dispatch or transport. The place of the 

other supply is determined in accordance with Article 8(1)(b) 

of that Directive; that place is deemed to be either in the 

Member State of departure or in the Member State of arrival 

of that dispatch or transport, according to whether that supply 

is the first or the second of the two successive supplies. 

[2006] ECR I-3227 


27 April 2006 

H. A. Solleveld and J. E. van den Hout-van Eijnsbergen – 


– Article 13(A)(1)(c) of the Sixth Directive [...] must be 

interpreted as meaning that it confers on the Member States 

the discretion to define the paramedical professions and the 

medical care coming within the scope of such professions for 

the purpose of the exemption laid down by that provision. 

However, the Member States must, in the exercise of that 

discretion, comply with the objective pursued by the said 

provision, which is to ensure that the exemption applies solely 

to services provided by persons with the required professional 

qualifications, and the principle of fiscal neutrality. 

– National legislation which excludes the profession of 

psychotherapist from the definition of the paramedical 

professions is contrary to the said objective and principle only 

to the extent that psychotherapeutic treatments would, if 

carried out by psychiatrists, psychologists or any other medical 

or paramedical profession, be exempt from VAT, whereas, 

carried out by psychotherapists, they can be regarded as 

being of equivalent quality having regard to the professional 

qualifications of the latter, a matter which it is for the referring 

court to determine. 

– National legislation which excludes certain specific medical 

care activities, such as treatments using disturbance field 

diagnostics, carried out by physiotherapists from the definition 

of that paramedical profession is contrary to the said objective 

and principle only to the extent that such treatments carried 

out in the context of the said activities would, if carried out by 

doctors or dentists, be exempt from VAT, whereas, carried out 

by physiotherapists, they can be regarded as being of 

equivalent quality having regard to the professional 

qualifications of the latter, a matter which it is for the referring 

court to determine. 

[2006] ECR I-3617 

Case C-169/04 

4 May 2006 

Abbey National plc and Inscape Investment Fund – Commissioners 

of Customs & Excise 

1. The concept of "management" of special investment funds in 

Article 13(B)(d)(6) of the Sixth Directive [...] has its own 

independent meaning in Community law whose content the 

Member States may not alter. 

2. Article 13(B)(d)(6) of the Sixth Directive [...] is to be 

interpreted as meaning that the concept of "management of 

special investment funds" referred to in that provision covers 

the services performed by a third-party manager in respect of 

1) 

the administrative management of the funds , if, viewed 

broadly, they form a distinct whole, and are specific to, and 

2) 

essential for, the management of those funds . 

On the other hand, services corresponding to the functions of 

a depositary, such as those set out in Articles 7(1) and (3) 

and 14(1) and (3) of Council Directive 85/611 of 20 December 

1985 on the coordination of laws, regulations and 

administrative provisions relating to undertakings for collective 


© 2012 IBFD 

3) 

investment in transferable securities (UCITS) , are not 

covered by that concept. 

[2006] ECR I-4027 

1) 

The ECJ also declared that Article 13(B)(d)(6) of the Sixth Directive 

covers special investment funds, regardless of their legal form, i.e. 

undertakings for collective investment constituted under the law of 

contract ("funds") or trust law ("trusts"), and those constituted under 

statute (open-ended investment companies) (Paragraph 53). 

2) 

It is for the national court to establish whether or not specific services 

meet those criteria. In this respect, the ECJ noted that mere material 

or technical supplies, such as the making available of a system of 

information technology, are not covered by Article 13(B)(d)(6) of the 

Sixth Directive (Paragraphs 71 and 73). 

3) 

The functions of depositary of undertakings for collective investment 

do not fall under the management of those undertakings, but under 

the control and supervision of their activities, the aim being to ensure 

that they are managed in accordance with the law (Paragraph 65). 

Case C-384/04 

11 May 2006 

Federation of Technological Industries and Others – Commissioners 

of Customs & Excise, Attorney General ® 


Directives 2000/65 [...] and 2001/115 [...], is to be 

interpreted as allowing a Member State to enact legislation, 

1) 

such as that in issue in the main proceedings , which 

provides that a taxable person, to whom a supply of goods or 

services has been made and who knew, or had reasonable 

grounds to suspect, that some or all of the VAT payable in 

respect of that supply, or of any previous or subsequent 

supply, would go unpaid, may be made jointly and severally 

liable, with the person who is liable, for payment of that tax. 

Such legislation must, however, comply with the general 

principles of law which form part of the Community legal 

order and which include, in particular, the principles of legal 

certainty and proportionality. 


Directives 2000/65 and 2001/115, is to be interpreted as not 

allowing a Member State to enact either legislation, such as 

1) 

that in issue in the main proceedings , which provides that a 

taxable person, to whom a supply of goods or services has 

been made and who knew, or had reasonable grounds to 

suspect, that some or all of the VAT payable in respect of that 

supply, or of any previous or subsequent supply, would go 

unpaid, may be made jointly and severally liable, with the 

person who is liable, for payment of that tax, or legislation 

which provides that a taxable person may be required to 

provide security for the payment of that tax which is or could 

become payable by the taxable person to whom he supplies 

those goods or services or by whom they are supplied to him. 

By contrast, that provision does not preclude a national 

measure which imposes on any person who is, pursuant to a 

national measure adopted on the basis of Article 21(3) of the 

Sixth Directive [...], jointly and severally liable for payment of 

VAT, a requirement to provide security for the payment of 

that tax which is due. 

[2006] ECR I-4191 

1) 

The national measures provided that a taxable person other than the 

person who is liable could be made jointly and severally liable to pay 

the VAT with the latter person if, at the time of the supply to him, the 

former knew or had reasonable grounds to suspect that some or all of 

the VAT payable in respect of that supply, or of any previous or 

subsequent supply of those goods, would go unpaid. A person was 

presumed to have reasonable grounds for suspecting that such was the 

case if the price payable by that person was less than the lowest price 

that might reasonably be expected to be payable for those goods on 

the market, or was less than the price payable on any previous supply 

of those goods. That presumption was rebuttable on proof that the low 

price payable for the goods was attributable to circumstances 

unconnected with failure to pay VAT. 

Case C-98/05 

1 June 2006 

De Danske Bilimportører – Skatteministeriet 

In the context of a contract of sale providing that, in accordance 

with the buyer's intended use of the vehicle, the dealer will 

supply it registered and for a price which includes the 

registration duty on new motor vehicles he paid before supplying 

the vehicle, that duty, for which the occurrence triggering liability 

is not the supply of the vehicle but its first registration in national 

territory, is not covered by the concept of taxes, duties, levies 

and charges within the meaning of Article 11(A)(2)(a) of the 

Sixth Directive […]. Such a duty corresponds to an amount

eceived by the taxable person from the purchaser of the vehicle 

as repayment for expenses paid out in the name and for the 

account of the latter within the meaning of Article 11(A)(3)(c). 

[2006] ECR I-4945 

Case C-233/05 

1 June 2006 

VOF Dressuurstal Jespers – Inspecteur van de Belastingdienst/Zuidwest/kantoor 

Breda van de rijksbelastingdienst 

1. Article 5(5)(a) of the Sixth Directive […], as amended by 

Directive 94/76 […], must be interpreted as meaning that 

there is no supply under a contract to make up work when a 

horse is trained to make it suitable for use as a riding horse or 

trained so as to make it capable of participating in (dressage) 

competitions and that a horse, in such circumstances, cannot 

be regarded as being a good produced. 

2. Whether or not VAT is to be charged on amounts collected 

periodically as payment for the provision of services 

comprising the training of horses is to be determined 

according to the conditions laid down in Article 10(2) of the 

Sixth Directive. 

[2006] ECR I-72* 

Case C-430/04 

8 June 2006 

Feuerbestattungsverein Halle eV – Finanzamt Eisleben ® 

A private person who is in competition with a body governed by 

public law and alleges that that body is, in respect of the 

activities in which it engages as a public authority, treated as a 

non-taxable person for VAT purposes or undertaxed is entitled to 

rely, before the national court, on the second subparagraph of 

Article 4(5) of the Sixth Directive [...] in proceedings, such as the 

main proceedings, between a private person and the national tax 

authorities. 

[2006] ECR I-4999 

Case C-106/05 

8 June 2006 

L.u.P. GmbH – Finanzamt Bochum-Mitte 

Article 13(A)(1)(b) of the Sixth Directive [...] is to be interpreted 

as meaning that medical tests which have as their purpose the 

observation and examination of patients for prophylactic 

purposes, carried out, like those at issue in the main proceedings, 

by a laboratory governed by private law outside a centre for 

treatment on prescription from general practitioners, may come 

within the exemption provided for by that provision as medical 

care provided by another duly recognised establishment of a 

similar nature within the meaning of that provision. 

Article 13(A)(1)(b) and (2)(a) of that Directive does not preclude 

national legislation which makes the exemption of such medical 

tests subject to conditions which, first, do not apply to the 

exemption of care provided by the general practitioners who 

prescribed them and, second, are different from those applicable 

to closely related activities to medical care within the meaning of 

the first-mentioned provision. 

Article 13(A)(1)(b) of the same Directive precludes national 

legislation which makes the exemption of medical tests carried 

out by a laboratory governed by private law outside a centre for 

treatment subject to the condition that they be carried out under 

medical supervision. However, that provision permits such 

legislation to make the exemption of those tests subject to the 

condition that at least 40% of those services must be intended 

for persons insured by a social security authority. 

[2006] ECR I-5123 

Case C-494/04 

15 June 2006 

Heintz van Landewyck SARL – Staatssecretaris van Financiën 

1. Neither Directive 92/12 [...] nor the principle of proportionality 

preclude Member States from adopting legislation which does 

not provide for reimbursement of the amount of excise duty 

paid, where the excise stamps disappeared before having 

been affixed to the tobacco products, if that disappearance is 

not attributable to force majeure or to an accident and if it is 

not established that the stamps have been destroyed or 

rendered permanently unusable, which thereby places the 


© 2012 IBFD 

financial responsibility for the loss of tax stamps on the 

purchaser. 


meaning that failure to observe the period for notification 

does not constitute a material procedural defect capable of 

rendering inapplicable a derogating measure which was notified 

late. 

3. Article 27(1) and (5) of the Sixth Directive [...] must be interpreted 

as meaning that a derogating scheme for collecting 

VAT by means of tax stamps, such as that established by 

Article 28 of the Law on turnover tax of 28 June 1968 (Wet 

op de omzetbelasting), is compatible with the requirements 

laid down by the provisions of the Directive and does not 

exceed what is necessary for the simplification of the 

procedure for charging the tax. 

4. The absence of an obligation to reimburse amounts paid for 

the purchase of excise stamps which correspond to VAT, 

where those stamps disappeared before having been affixed 

to the tobacco products, if that disappearance is not 

attributable to force majeure or to an accident and if it is not 

established that the stamps have been destroyed or rendered 

permanently unusable, is not incompatible with the Sixth 

Directive [...] and, in particular, with Article 27(1) and (5) 

thereof. 

[2006] ECR I-5381 

Case C-249/05 

15 June 2006 



1. By imposing the appointment of a tax representative on 

taxable persons not established in Finland, but who carry out 

taxable transactions there and are established in another 

Member State or in a non-member State with which a convention 

has been concluded concerning mutual assistance of 

the competent authorities as regards indirect taxes, the scope 

of which corresponds to the scope defined in Directive 76/308 

[...], as amended by Directive 2001/44 [...], and in Regulation 

1798/2003 [...], the Republic of Finland has failed to fulfil 

its obligations under Articles 21 and 22 of the Sixth Directive 

[...], as amended by Directive 2001/115 [...]; 

2. [...] 

[2006] ECR I-80* 


6 July 2006 

Axel Kittel – Belgian State 

Recolta Recycling SPRL – Belgian State ® 

Where a recipient of a supply of goods is a taxable person who 

did not and could not know that the transaction concerned was 

connected with a fraud committed by the seller, Article 17 of the 

Sixth Directive [...], as amended by Directive 95/7 [...], must be 

interpreted as meaning that it precludes a rule of national law 

under which the fact that the contract of sale is void – by reason 

of a civil law provision which renders that contract incurably void 

as contrary to public policy for unlawful basis of the contract 

attributable to the seller – causes that taxable person to lose the 

right to deduct the VAT he has paid. It is irrelevant in this 

respect whether the fact that the contract is void is due to 

fraudulent evasion of VAT or to other fraud. 

By contrast, where it is ascertained, having regard to objective 

factors, that the supply is to a taxable person who knew or 

should have known that, by his purchase, he was participating in 

a transaction connected with fraudulent evasion of VAT, it is for 

the national court to refuse that taxable person entitlement to 

1) 

the right to deduct . 

[2006] ECR I-6161 

1) 

Where the tax authorities find that the right to deduct has been 

exercised fraudulently, they are permitted to claim repayment of the 

deducted sums retroactively [...]. It is a matter for the national court to 

refuse to allow the right to deduct where it is established, on the basis 

of objective evidence, that that right is being relied on for fraudulent 

ends [...]. 

In the same way, a taxable person who knew or should have known 

that, by his purchase, he was taking part in a transaction connected 

with fraudulent evasion of VAT must, for the purposes of the Sixth 

Directive, be regarded as a participant in that fraud, irrespective of 

whether or not he profited by the resale of the goods because, in such

a situation, the taxable person aids the perpetrators of the fraud and 

becomes their accomplice (Paragraphs 55-57). 


6 July 2006 

Casa di cura privata Salus SpA – Agenzia delle Entrate-Ufficio 

di Napoli 4 

Villa Maria Beatrice Hospital Srl – Agenzia delle Entrate- 

Ufficio di Firenze 1 

The first part of Article 13(B)(c) of the Sixth Directive [...] must 

be interpreted as meaning that the exemption for which it 

provides applies only to the resale of goods previously acquired 

by a taxable person for an exempted activity under that article, in 

so far as the VAT paid upon initial acquisition of the goods in 

1) 

question was not deductible . 

[2006] ECR I-6199 

1) 

The issue was whether the exemption of Article 13(B)(c) applies to 

goods purchased by taxable persons and used by them for exempt 

purposes, i.e. inputs in respect of which the tax is non-deductible, or to 

the resale of goods that they have used for exempt purposes. 

There is nothing in the ECJ's Order suggesting that the phrase "... in so 

far as ..." must be interpreted differently from the word "... when ..." in 

Article 13(B)(c). 

Case C-251/05 

6 July 2006 

Talacre Beach Caravan Sales Ltd – Commissioners of Customs 

& Excise 

The fact that specific goods are counted as a single supply, 

including both a principal item which is by virtue of a Member 

State's legislation subject to an exemption with refund of the tax 

paid within the meaning of Article 28(2)(a) of the Sixth Directive 

[...], as amended by Directive 92/77 [...], and items which that 

legislation excludes from the scope of that exemption, does not 

prevent the Member State concerned from levying VAT at the 

standard rate on the supply of those excluded items. 

[2006] ECR I-6269 

Case C-89/05 

13 July 2006 

United Utilities plc – Commissioners of Customs and Excise 

Article 13(B)(f) of the Sixth Directive […], must be interpreted as 

meaning that the provision of call centre services to a telephone 

bookmaking organiser, which entails the staff of the supplier of 

those services accepting bets on behalf of the organiser, does not 

constitute a betting transaction within the meaning of that 

provision and cannot, therefore, qualify for the exemption from 

VAT laid down by that provision. 

[2006] ECR I-6813 

Case C-166/05 


Heger Rudi GmbH – Finanzamt Graz-Stadt 

The transmission of the right to fish by means of a transfer of 

fishing permits for valuable consideration constitutes a supply of 

services connected with immovable property within the meaning 

of Article 9(2)(a) of the Sixth Directive […]. 

[2006] ECR I-7749 

Joined Cases C-181/04 to C-183/04 


Elmeka NE – Ypourgos Oikonomikon 

1. Article 15(4)(a) of the Sixth Directive [...], to which Article 

15(5) of that Directive refers, as amended by Directive 92/111 

[...], applies not only to vessels used on the high seas for the 

carriage of passengers for reward, but also to vessels used on 

the high seas for the purpose of commercial, industrial or 

fishing activity. 


1) 

meaning that the exemption provided for therein applies to 

the supply of services directly to the shipowner for the direct 

needs of sea-going vessels. 

3. In the framework of the common system of VAT, national tax 

authorities are obliged to respect the principle of protection of 

legitimate expectations. It falls to the referring court to decide 

whether, in the circumstances of the main proceedings, the 

taxable person could reasonably have believed that the 

decision in question had been taken by a competent authority. 

[2006] ECR I-8167 


1) 

© 2012 IBFD 

zero rate. 

Case C-72/05 


Hausgemeinschaft Jörg und Stefanie Wollny – Finanzamt 

Landshut 

Article 11(A)(1)(c) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], is to be interpreted as meaning that it does 

not preclude the taxable amount for VAT in respect of the private 

use of part of a building treated by a taxable person as forming, 

in its entirety, part of the assets of his business from being fixed 

at a portion of the acquisition or construction costs of the 

building, established in accordance with the length of the period 

for adjustment of deductions concerning VAT provided for in 

Article 20 of that Directive. 

That taxable amount must include the costs of acquiring the land 

on which the building is constructed when that acquisition has 

been subject to VAT and the taxable person has deducted that 

tax. 

[2006] ECR I-8297 

Case C-228/05 


Stradasfalti Srl – Agenzia delle Entrate-Ufficio di Trento 

1. The first sentence of Article 17(7) of the Sixth Directive [...] 

requires the Member States, in order to respect the 

procedural obligation of consultation laid down by Article 29 

of that Directive, to inform the Advisory Committee on VAT 

established by that article that they intend to adopt a national 

measure derogating from the general system of deducting 

VAT and to provide that committee with sufficient information 

to enable it to examine the measure in full knowledge of the 

facts. 

2. The first sentence of Article 17(7) of the Sixth Directive [...] 

must be interpreted as not authorising a Member State to 

exclude goods from the system of deducting VAT without first 

consulting the Advisory Committee on VAT established by 

Article 29 of that Directive. Nor does that provision authorise 

a Member State to adopt measures excluding goods from the 

system of deducting that tax which contain no indication as to 

their limitation in time and/or which form part of a body of 

structural adjustment measures whose aim is to reduce the 

budget deficit and allow State debt to be repaid. 

3. In so far as an exception from the system of deductions has 

not been established in accordance with Article 17(7) of the 

Sixth Directive, the national tax authorities may not rely as 

against a taxable person on a provision derogating from the 

principle of the right to deduct VAT set out in Article 17(1) of 

that Directive. A taxable person which has been subject to 

that derogating provision must be able to recalculate its VAT 

debt in accordance with Article 17(2) of the Sixth Directive 

[...], in so far as the goods and services have been used for 

the purposes of taxable transactions. 

[2006] ECR I-8391 

Case C-128/05 



Austria 

1. By allowing taxable persons not established in Austria who 

transport passengers there not to submit tax return forms 

and not to pay the net amount of VAT when their annual 

turnover in Austria is below EUR 22 000, in that case 

deeming the amount of VAT due to be equal to the amount of 

deductible VAT and making application of the simplified rules 

contingent on Austrian VAT not appearing on invoices or in 

other documents serving as invoices, the Republic of Austria 

has failed to fulfil its obligations under Articles 18(1)(a) and 

(2) and 22(3) to (5) of the Sixth Directive [...]; 

1) 

2. The action as to the remainder is dismissed; 

3. [...] 

[2006] ECR I-9265 

1) 

It followed that the scheme instituted by the regulation of the Finance 

Minister exceeded the powers enjoyed by the Member States under 

Article 24(1) of the Sixth Directive, since it did not adopt 'simplified 

procedures … for charging and collecting the tax' but exempted the 

undertakings concerned from declaring and paying VAT. In those 

circumstances, it was not necessary to consider whether the

Commission's other arguments were well founded and showed that, 

contrary to the submissions of the Republic of Austria, such a scheme 

could not be justified in the light of that provision. 

Case C-475/03 


Banca popolare di Cremona Soc. coop. arl – Agenzia delle 

Entrate - Ufficio Cremona 

Article 33 of the Sixth Directive [...], as amended by Directive 

91/680 [...], must be interpreted as meaning that it does not 

preclude the maintenance of a charge to tax with the 

1) 

characteristics of the tax at issue in the main proceedings . 

[2006] ECR I-9373 

1) 

IRAP is a tax charged on the net value of the production of an 

undertaking in a given period. Its basis of assessment is the difference 

appearing in the profit and loss account between the "value of 

production" and the "production costs" as defined by the Italian 

legislation. It includes elements, such as variation in stocks, 

amortisation and depreciation, which have no direct connection with the 

supply of goods or services as such. 

The Court has established the essential characteristics of VAT: 

– it applies generally to transactions relating to goods or services; 

– it is proportional to the price charged by the taxable person in 

return for the goods and services which he has supplied; 

– it is charged at each stage of the production and distribution 

process, including that of retail sale, irrespective of the number of 

transactions which have previously taken place; 

– the amounts paid during the preceding stages of the process are 

deducted from the tax payable by a taxable person, with the result 

that the tax applies, at any given stage, only to the value added at 

that stage and the final burden of the tax rests ultimately on the 

consumer. 



Ákos Nádasdi – Vám-és Pénzügy rség Észak-Alföldi Regionális 

Parancsnoksága and 

Ilona Németh – Vám-és Pénzügy rség Dél-Alföldi Regionális 

Parancsnoksága 

1-2. [...] 

3. Article 33 of the Sixth Directive does not preclude the levy of a 

tax such as that imposed by the Law on registration duty for 

which turnover is not the basis of assessment and which does not 

give rise, in trade between Member States, to formalities 

connected with the crossing of frontiers. 

[2006] ECR I-10115 

Case C-240/05 


Eurodental Sàrl – Administration de l'enregistrement et des domaines 

® 

A transaction which is exempt from VAT within the territory of a 

Member State under Article 13(A)(1)(e) of the Sixth Directive 

[...], as amended by Directives 91/680 [...] and 92/111 [...], 

does not give rise to the right to deduct input VAT pursuant to 

Article 17(3)(b) of that Directive, even when it is an intra- 

Community transaction, and regardless of the system of VAT 

applicable in the Member State of destination. 

[2006] ECR I-11479 

Case C-13/06 



1. By levying VAT on services consisting in road assistance in the 

event of a breakdown, the Hellenic Republic has failed to fulfil 

its obligations under Article 13(B)(a) of the Sixth Directive 

[...]; 

2. [...] 

[2006] ECR I-11563 

Case C-401/05 


VDP Dental Laboratory NV – Staatssecretaris van Financiën 

Article 13(A)(1)(e) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], must be interpreted as meaning that it does 

not apply to supplies of dental prostheses effected by an 

intermediary like the one in question in the main proceedings 

who does not have the status of dentist or dental technician, but 

has acquired such prostheses from a dental technician. 

[2006] ECR I-12121 


© 2012 IBFD 

Case C-435/05 


Investrand BV – Staatssecretaris van Financiën 


meaning that the costs for advisory services which a taxable 

person obtains with a view to establishing the amount of a claim 

forming part of his company's assets and relating to a sale of 

shares prior to his becoming to VAT do not, in the absence of 

evidence establishing that the exclusive reason for those services 

is to be found in the economic activity, within the meaning of 

that Directive, carried out by the taxable person, have a direct 

and immediate link with that activity and, consequently, do not 

give rise to a right to deduct the VAT charged on them. 

[2007] ECR I-1315 

Case C-168/06 

6 March 2007 

Ceramika Parady¿ sp. z oo – Dyrektor Izby Skarbowej w 

£odzi 

The Court of Justice of the European Communities has no 

1) 

jurisdiction to reply to the questions referred by the 

Wojewódzki S¹d Administracyny w £odzi. 

[2007] ECR I-29 

1) 

The act that had given rise to the imposition of a 30% additional tax 

had taken place prior to Poland's accession to the EU. 

Case C-35/05 

15 March 2007 

Reemtsma Cigarettenfabriken GmbH – Ministero delle Finanze 

1. Articles 2 and 5 of the Eighth Directive [...] must be 

interpreted as meaning that VAT that is not due and has been 

invoiced in error to the beneficiary of the services and paid to 

the tax authorities of the Member State where those services 

were supplied, is not refundable under those provisions. 

2. Except in the cases expressly provided for in Article 21(1) of 

the Sixth Directive [...], as amended by Directive 92/111 [...], 

only the supplier must be considered to be liable for payment 

of VAT for the purposes of the tax authorities of the Member 

State where the services were supplied. 

3. The principles of neutrality, effectiveness and non-discrimination 

do not preclude national legislation, such as that at issue 

1) 

in the main proceedings , according to which only the 

supplier may seek reimbursement of the sums unduly paid as 

VAT to the tax authorities and the recipient of the services 

may bring a civil law action against that supplier for recovery 

of the sums paid but not due. However, where 

reimbursement of the VAT would become impossible or 

excessively difficult, the Member States must provide for the 

instruments necessary to enable that recipient to recover the 

unduly invoiced tax in order to respect the principle of 

effectiveness. 

This ruling shall not be affected by national legislation on direct 

taxation. 

[2007] ECR I-2425 

1) 

In this case, an Italian taxable person had supplied advertising services 

to a German taxable person (Reemtsma) and mistakenly charged 

Italian VAT on the invoice; for VAT purposes, the services were 

deemed to be rendered in Germany. 

Case C-111/05 

29 March 2007 

Aktiebolaget NN – Skatteverket 

1. A transaction for the supply and installation of a fibre-optic 

cable linking two Member States and sited in part outside 

Community territory must be considered a supply of goods 


as amended by Directive 2000/93 [...], where it is apparent 

that, after functionality tests carried out by the supplier, the 

cable will be transferred to the client who will dispose of it as 

owner, that the price of the cable itself clearly represents the 

greater part of the total cost of that transaction, and that the 

supplier's services are limited to the laying of the cable 

without altering its nature and without adapting it to the 

specific requirements of the client. 


as meaning that the right to tax the supply and laying of a

fibre-optic cable linking two Member States and sited in part 

outside the territory of the Community is held by each 

Member State pro rata according to the length of cable in its 

territory with regard both to the price of the cable itself and 

the rest of the materials and to the cost of the services 

relating to the laying of the cable. 

3. Article 8(1)(a) of the Sixth Directive [...], read in conjunction 

with Articles 2(1) and 3 of that Directive, must be interpreted 

as meaning that the supply and laying of a fibre-optic cable 

linking two Member States is not subject to VAT for that part 

of the transaction which is carried out in the exclusive 

economic zone, on the continental shelf and at sea. 

[2007] ECR I-2697 

Case C-455/05 

19 April 2007 

Velvet & Steel Immobilien und Handels GmbH – Finanzamt 

Hamburg-Eimsbüttel 


as meaning that the concept of assumption of obligations 

excludes from the scope of that provision obligations which are 

non-pecuniary, such as the obligation to renovate a property. 

[2007] ECR I-3225 

Case C-335/05 

7 June 2007 

Øízení Letového Provozu ÈR, s.p. – Bundesamt für Finanzen 

Article 2(2) of the Thirteenth Directive [...] must be interpreted 

as meaning that the "third States" referred to in that provision 

include all third States and that that provision is without prejudice 

to the ability and the responsibility of the Member States to 

comply with their obligations under international agreements 

such as the General Agreement on Trade in Services. 

[2007] ECR I-4307 

Case C-434/05 

14 June 2007 

Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland 

(Horizon College) – Staatssecretaris 


1. Article 13(A)(1)(i) of the Sixth Directive [...] is to be 

interpreted as meaning that the expression "children's or 

young people's education, school or university education, 

vocational training or retraining" does not cover the making 

available, for consideration, of a teacher to an educational 

establishment, within the meaning of that provision, in which 

that teacher temporarily carries out teaching duties under the 

responsibility of that establishment, even if the body which 

makes the teacher available is itself a body governed by public 

law that has an educational aim, or another organisation 

defined by the Member State concerned as having similar 

objects. 

2. Article 13(A)(1)(i) of the Sixth Directive [...], read in 

conjunction with Article 13(A)(2) of that Directive, is to be 

interpreted as meaning that the making available, for 

consideration, of a teacher to an educational establishment in 

which that teacher temporarily carries out teaching duties 

under the responsibility of that establishment, may constitute 

a transaction that is exempt from VAT on the basis that it is a 

supply of services "closely related" to education, within the 

meaning of Article 13(A)(1)(i), if such a teacher placement is 

a means of better enjoying the education deemed to be the 

principal service, provided, however, – which it is for the 

national court to verify – that: 

– both that principal service and the placement which is 

closely related to it are provided by bodies referred to in 

Article 13(A)(1)(i), taking into account, where appropriate, 

any conditions which may have been introduced by the 

Member State concerned pursuant to Article 13(A)(2)(a); 

– that placement is of a nature and quality such that, without 

recourse to such a service, there could be no assurance 

that the education provided by the host establishment and, 

consequently, the education from which its students 

benefit, would have an equivalent value; and 

– the basic purpose of such a placement is not to obtain 

additional income by carrying out a transaction which is in 


© 2012 IBFD 

direct competition with commercial enterprises liable for 


[2007] ECR I-4793 

Case C-445/05 

14 June 2007 

Werner Haderer – Finanzamt Wilmersdorf 

In circumstances such as those in the main proceedings, the 

activities of an individual acting in a freelance capacity, 

consisting of providing assistance with schoolwork and also 

running ceramics and pottery courses in adult education centres, 

can be exempted from VAT under Article 13(A)(1)(j) of the Sixth 

Directive [...] only where such activities consist of tuition given 

by a teacher on his own account and at his own risk, and 

covering school or university education. It is for the referring 

court to verify whether that is the case in the main proceedings. 

[2007] ECR I-4841 

Case C-453/05 

21 June 2007 

Volker Ludwig – Finanzamt Luckenwalde 

1. The fact that a taxable person analyses the financial situation 

of clients canvassed by him with a view to obtaining credit for 

them does not preclude recognition of the service supplied as 

being a negotiation of credit which is exempt under Article 

13(B)(d)(1) of the Sixth Directive [...], if, in the light of the 

1) 

foregoing interpretative criteria , the negotiation of credit 

offered by that taxable person falls to be considered as the 

principal service to which the provision of financial advice is 

ancillary, in such a way that the latter shares the same tax 

treatment as the former. It is for the national court to 

determine whether that is the case in the proceedings before 

it. 

2. The fact that the taxable person has no contractual link with 

any of the parties to a credit agreement to the conclusion of 

which he has contributed and that he does not establish 

direct contact with one of those parties does not preclude 

that taxable person from providing a service of negotiation of 

credit which is exempt under Article 13(B)(d)(1) of the Sixth 

Directive. 

[2007] ECR I-5083 

1) 

In the main proceedings, the fact, first, that the services rendered by 

the agent and its subagent were remunerated by the lenders only on 

condition that the clients approached and advised by the financial 

adviser entered into a credit agreement suggests that the negotiation 

should be regarded as the principal service and the giving of advice as 

merely ancillary. Second, the negotiation of credit appeared to be the 

decisive service both for the borrowers and for the lenders, in so far as 

the activity of giving financial advice occurred only in a preliminary 

phase and was limited to helping the client choose, from among the 

various financial products, which were best adapted to his situation and 

to his needs. 

Case C-284/04 

26 June 2007 

T-Mobile Austria GmbH, 3G Mobile Telecommunications 

GmbH, Mobilkom Austria AG, formerly Mobilkom Austria 

AG & Co. KG, Master-talk Austria Telekom Service GmbH 

& Co. KG, ONE GmbH, Hutchison 3G Austria GmbH, 

Tele.ring Telekom Service GmbH, Tele.ring Telekom 

Service GmbH, successor to TRA 3G Mobilfunk GmbH – 

Republik Österreich 


meaning that the allocation, by auction by the national regulatory 

authority responsible for spectrum assignment, of rights such as 

rights to use frequencies in the electromagnetic spectrum with 

the aim of providing the public with mobile telecommunications 

services does not constitute an economic activity within the 

meaning of that provision and, consequently, does not fall within 

the scope of that Directive. 

[2007] ECR I-5189

Case C-369/04 

26 June 2007 

Hutchison 3G UK Ltd, MM02 plc, Orange 3G Ltd, T-Mobile 

(UK) Ltd, Vodafone Group Services Ltd – Commissioners of 

Customs and Excise 

Article 4(1) and (2) of the Sixth Directive [...] is to be interpreted 

as meaning that the issuing of licences, such as third generation 

mobile telecommunications licences known as UMTS by auction 

by the national regulatory authority responsible for spectrum 

assignment of the rights to use telecommunications equipment 

does not constitute an economic activity within the meaning of 

that provision and, consequently, does not fall within the scope of 


[2007] ECR I-5247 

Case C-363/05 

28 June 2007 

JP Morgan Fleming Claverhouse Investment Trust plc, 

The Association of Investment Trust Companies – The 

Commissioners of HM Revenue and Customs 

1. Article 13(B)(d)(6) of the Sixth Directive [...] must be 

interpreted as meaning that the words "special investment 

funds" in that provision are capable of including closed-ended 

investment funds, such as Investment Trust Companies. 

2. Article 13(B)(d)(6) of the Sixth Directive [...] must be 

interpreted as meaning that it allows Member States a 

discretion in defining the funds located on their territory which 

are covered by the notion of "special investment funds" for 

the purposes of the exemption provided for by that provision. 

However, in the exercise of that power, the Member States 

must respect the objective pursued by that provision, which is 

to facilitate investment in securities for investors through 

investment undertakings, while guaranteeing the principle of 

fiscal neutrality from the point of view of the levying of VAT on 

the management of special investment funds which are in 

competition with other special investment funds such as funds 

falling within the scope of Directive 85/611 [...], as amended 

by Directive 2005/1 [...]. 

3. Article 13(B)(d)(6) of the Sixth Directive [...] has direct effect, 

in that it can be relied on by a taxable person before a 

national court in order to challenge the application of national 

legislation alleged to be incompatible with that provision. 

[2007] ECR I-5517 

Case C-73/06 

28 June 2007 

Planzer Luxembourg Sàrl – Bundeszentralamt für Steuern 

1. Article 3(b) and the second paragraph of Article 9 of the 

Eighth Directive [...] must be interpreted as meaning that the 

certificate in accordance with the specimen in Annex B to that 

Directive does in principle allow the presumption that the 

person concerned is not only subject to VAT in the Member 

State whose tax authorities issued it, but also that he is 

established in that Member State. 

Those provisions do not, however, imply that the tax 

authorities of the Member State in which refund of input VAT 

is applied for are prohibited, where they have doubts as to the 

economic reality of the establishment whose address is given 

in that certificate, from verifying that reality by having 

recourse to the administrative measures made available for 

that purpose by Community legislation on VAT. 

2. Article 1(1) of the Thirteenth Directive [...] must be 

interpreted as meaning that the place of a company's business 

is the place where the essential decisions concerning its 

general management are taken and where the functions of its 

central administration are exercised. 

[2007] ECR I-5655 

Case C-277/05 

18 July 2007 

Société thermale d'Eugénie-les-Bains – Ministère de l'Économie, 

des Finances et de l'Industrie 

Articles 2(1) and 6(1) of the Sixth Directive [...] are to be 

interpreted as meaning that a sum paid as a deposit, in the 

context of a contract relating to the supply of hotel services 

which is subject to VAT, is to be regarded, where the client 


© 2012 IBFD 

exercises the cancellation option available to him and that sum is 

retained by the hotelier, as a fixed cancellation charge paid as 

compensation for the loss suffered as a result of client default 

and which has no direct connection with the supply of any 

service for consideration and, as such, is not subject to that tax. 

[2007] ECR I-6415 

Case C-409/04 


Teleos PLC, Unique Distribution Ltd, Synectiv Ltd, New 

Communications Ltd, Quest Trading Company Ltd, 

Phones International Ltd, AGM Associates Ltd, DVD Components 

Ltd, Fonecomp Ltd, Bulk GSM Ltd, Libratech Ltd, 

Rapid Marketing Services Ltd, Earthshine Ltd, Stardex 

(UK) Ltd – Commissioners of Customs & Excise 

1. The first subparagraph of Article 28a(3) and the first 

subparagraph of Article 28c(A)(a) of the Sixth Directive [...], 

as amended by Directive 2000/65 [...], are, having regard to 

the term "dispatched" in those two provisions, to be 

interpreted as meaning that the intra-Community acquisition 

1) 

of goods is effected and the exemption of the intra- 

Community supply of goods becomes applicable only when 

the right to dispose of the goods as owner has been 

transferred to the purchaser and the supplier establishes that 

those goods have been dispatched or transported to another 

Member State and that, as a result of that dispatch or that 

transport, they have physically left the territory of the 

Member State of supply. 

2. The first subparagraph of Article 28c(A)(a) of the Sixth 

Directive [...], as amended by Directive 2000/65 [...], is to be 

interpreted as precluding the competent authorities of the 

Member State of supply from requiring a supplier, who acted 

in good faith and submitted evidence establishing, at first 

1) 

sight, his right to the exemption of an intra-Community 

supply of goods, subsequently to account for VAT on those 

goods where that evidence is found to be false, without, 

however, the supplier's involvement in the tax evasion being 

established, provided that the supplier took every reasonable 

measure in his power to ensure that the intra-Community 

supply he was effecting did not lead to his participation in 

such evasion. 

3. The fact that the purchaser made a declaration concerning 

intra-Community acquisition, such as that in question in the 

main proceedings, to the tax authorities of the Member State 

of destination may constitute additional evidence tending to 

establish that the goods have actually left the territory of the 

Member State of supply, but it does not constitute conclusive 

1) 

proof for the purposes of the exemption from VAT of an 

intra-Community supply. 

[2007] ECR I-7797 

1) 

Zero rate. 

Case C-146/05 


Albert Collée, as full legal successor to Collée KG – Finanzamt 

Limburg an der Lahn 

The first subparagraph of Article 28c(A)(a) of the Sixth Directive 

[...], as amended by Directive 91/680 [...], must be interpreted 

as precluding the refusal by the tax authority of a Member State 

to allow an intra-Community supply – which actually took place – 

1) 

to be exempt from VAT solely on the ground that the evidence 

of such a supply was not produced in good time. 

2) 

When examining the right of exemption from VAT in relation to 

such a supply, the referring court should take into account the 

fact that the taxable person initially knowingly concealed the fact 

that an intra-Community supply had occurred only if there is a 

risk of a loss in tax revenues and that risk has not been wholly 

eliminated by the taxable person in question. 

[2007] ECR I-7861 

1) 

2) 

Zero rated. 

To zero rate. 

Case C-184/05 


Twoh International BV – Staatssecretaris van Financiën 

The first subparagraph of Article 28c(A)(a) of the the Sixth 

Directive [...], as amended by Directive 95/7 [...], read in

conjunction with Directive 77/799 [...] concerning mutual 

assistance by the competent authorities of the Member States in 

the field of direct and indirect taxation, as amended by Directive 

92/12 [...], and with Regulation 218/92 [...] on administrative 

cooperation in the field of indirect taxation, does not require the 

tax authorities of the Member State of dispatch or transport of an 

intra-Community supply of goods to request information from the 

authorities of the destination Member State alleged by the 

supplier. 

[2007] ECR I-7897 



KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt, Schneider 

Electric Hungária rt, TESCO Áruházak rt, OTP Garancia 

Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt, 

Vodafone Magyarország Mobil Távközlési rt – Zala Megyei 

Közigazgatási Hivatal Vezet je 

and 

OTP Garancia Biztosító rt – Vas Megyei Közigazgatási Hivatal 

Article 33(1) of the Sixth Directive […], as amended by Directive 

91/680 […], must be interpreted as not precluding the 

maintenance of a charge to tax with characteristics such as those 

1) 

of the tax at issue in the main proceedings . 

[2007] ECR I-8463 

1) 

As regards the HIPA, the referring court provided the following 

information: 

– the HIPA is a local tax; 

– it is applied to every economic activity carried out by undertakings 

in the territory of the municipality concerned; 

– the basis of assessment is the net turnover derived from goods and 

services supplied during a given period, less the purchase price of 

the goods sold, the value of acquired services and the costs of the 

materials; 

– in the case of sole traders and small agricultural producers, the 

basis of assessment is the taxable amount for income tax of private 

individuals, plus 20%; 

– in the case of undertakings subject to simplified business tax, the 

basis of assessment for the HIPA may correspond to 50% of the 

simplified business tax; 

– the local authorities may grant reductions or other tax advantages 

to undertakings whose basis of assessment does not exceed a 

certain threshold; 

– a special fiscal advantage is envisaged in the event of an increase in 

the number of employees during the fiscal year; 

– in the case of an economic activity carried out on a permanent 

basis, the maximum annual rate of the HIPA is fixed at 2%; 

– the amount of the HIPA must not be, but may be, stated expressly 

on invoices or accounting documents; the HIPA on goods or 

services acquired by taxable persons is not deductible; 

– the HIPA can be passed on to final consumers; 

– in addition to the HIPA, Hungary also levies a VAT. 

Case C-97/06 


Navicon SA – Administración del Estado 

1. Article 15(5) of the Sixth Directive [...], as amended by Directive 

92/111 [...], must be interpreted as covering both full 

chartering and partial chartering of vessels used for navigation 

on the high seas. Consequently, that provision precludes national 

legislation, such as that at issue in the main proceedings, 

which grants the benefit of the exemption from VAT 1) 

only in the case of full chartering of such vessels. 

2. It is for the referring court to determine whether the contract 

concluded between the parties to the main proceedings satisfies 

the conditions of a chartering contract within the meaning 

of Article 15(5) of the Sixth Directive [...], as amended by 

Directive 92/111. 

[2007] ECR I-8755 

1) 

Zero rate. 

Case C-355/06 


J. A. van der Steen – Inspecteur van de Belastingdienst 

Utrecht-Gooi/kantoor Utrecht 

For the purposes of the application of the second paragraph of 

Article 4(4) of the the Sixth Directive [...], a natural person carrying 

out all work in the name and on behalf of a company that is a 

taxable person pursuant to a contract of employment binding him 

to that company of which he is also the sole shareholder, the sole 

manager and the sole member of staff, is not himself a taxable 

person within the meaning of Article 4(1) of that Directive. 

[2007] ECR I-8863 


© 2012 IBFD 

Case C-174/06 


CO.GE.P. Srl – Ministero delle Finanze – Ufficio IVA di Milano 

Article 13(B)(b) of the Sixth Directive [...] must be interpreted as 

meaning that a legal relationship, such as that at issue in the 

main proceedings, under which a person has been granted the 

right to occupy and use, including exclusively, public property, 

namely areas of State maritime property, for a specified period 

and against payment, is covered by the concept of "leasing or 

letting of immovable property" within the meaning of that article. 

[2007] ECR I-9359 

Case C-401/06 




1) 

1. The action is dismissed . 

2. [...] 

[2007] ECR I-10609 

1) 

The Commission had asked the Court to declare that, in failing to 

determine, in accordance with Article 9(2)(e) of the Sixth Directive, the 

place where the services of an executor of a will are supplied when the 

services are performed for customers established outside the European 

Community or for taxable persons established within the Community 

but not in the same State as the supplier, Germany had failed to fulfil 

its obligations under that provision of the Sixth Directive. 

Case C-451/06 


Gabriele Walderdorff – Finanzamt Waldviertel 

Article 13(B)(b) of the Sixth Directive [...] must be interpreted to 

mean that the grant for consideration, under a contract of let for 

a period of 10 years, of the right to fish, by the landowner in 

waters owned by that person, and by the holder of fishing rights 

in publicly owned waters, does not constitute either a leasing or 

a letting of immovable property, since that grant does not confer 

the right to occupy the immovable property concerned and to 

exclude any other person from it. 

[2007] ECR I-10637 

Case C-408/06 


Franz Götz – Landesanstalt für Landwirtschaft ® 

1. A milk-quota sales point is neither an agricultural intervention 

agency within the meaning of the third Subparagraph of 


2001/4 [...], read in conjunction with point 7 of Annex D 

thereto, nor a staff shop within the meaning of the third subparagraph 

of Article 4(5) of that Directive, read in conjunction 

with point 12 of Annex D thereto. 

2. The treatment of a milk-quota sales point as a non-taxable 

person in respect of activities or transactions in which it 

engages as a public authority, within the meaning of Article 

4(5) of the Sixth Directive, as amended by Directive 2001/4 

[...], cannot give rise to significant distortions of competition, 

by reason of the fact that it is not faced, in a situation such as 

that at issue in the main proceedings, with private operators 

providing services which are in competition with the public 

services. As that finding applies in respect of all milk-quota 

sales points operating within a given delivery reference quantity 

transfer area, defined by the Member State concerned, 

that area constitutes the relevant geographic market for the 

purpose of establishing whether there are significant distortions 

of competition. 

[2007] ECR I-11295 

Case C-368/06 


Cedilac SA – Ministère de l'Économie, des Finances et de l'Industrie 

Articles 17 and 18(4) of the Sixth Directive [...] are to be 

interpreted as not precluding national measures such as the 

transitional measures provided for by Law No. 93-859 of 22 June 

1) 

1993, the amending Finance Law for 1993 , which are designed 

to accompany the abolition of a national derogating provision 

authorised by Article 28(3)(d) of the same Directive, in so far as 

the national court verifies that, in its application to the specific

case before it, those measures reduce the effects of the national 

derogating provision. 

[2007] ECR I-12327 

1) 

With effect from 1 July 1993, France had repealed the one-month delay 

rule, and a transitional provision was inserted in Art. 271 A of the 

General Tax Code. That article required taxable persons to calculate a 

reference deduction which was generally based on the average amount 

of VAT which they could deduct during the month of July 1993 and the 

11 preceding months. Where the reference deduction was more than 

FRF 10 000, it was transformed into a debt on the Treasury. The debt 

was, according to the national court, subject to the payment of interest 

and was to be repaid to the taxable person in question over a period of 

20 years, which was later reduced to 10 years. 

Case C-271/06 


Netto Supermarkt GmbH & Co. OHG – Finanzamt Malchin 


95/7 [...], must be interpreted as not precluding a Member State 

1) 

from granting an exemption from VAT on the supply of goods 

for export to a destination outside the European Community, 

1) 

where the conditions for such an exemption are not met, but 

the taxable person was not able to recognise – even by 

exercising due commercial care – that they were not met, 

because the export proofs provided by the purchaser had been 

forged. 

[2008] ECR I-771 

1) 

zero rate. 

Case C-425/06 


Part Service Srl – Ministero dell'Economia e delle Finanze 

1. The Sixth Directive [...] must be interpreted as meaning that 

there can be a finding of an abusive practice when the accrual 

of a tax advantage constitutes the principal aim of the 

transaction or transactions at issue. 

2. It is for the national court to determine, in light of the ruling 

on the interpretation of Community law provided by the 

present judgment, whether, for the purposes of the 

application of VAT, transactions such as those at issue in the 

dispute in the main proceedings can be considered to 

constitute an abusive practice under the Sixth Directive. 

[2008] ECR I-897 

Case C-98/07 

6 March 2008 

Nordania Finans A/S, BG Factoring A/S – Skatteministeriet 


meaning that the notion of "capital goods used by the taxable 

person for the purposes of his business" does not include vehicles 

which a leasing undertaking purchases with a view, as in the case 

in the main proceedings, to leasing them and subsequently selling 

them upon termination of the respective leasing contracts, as the 

sale of such vehicles at the end of those contracts is an integral 

part of the usual business activities of that undertaking. 

[2008] ECR I-1281 

Case C-437/06 

13 March 2008 

Securenta Göttinger Immobilienanlagen und Vermögensmanagement 

AG – Finanzamt Göttingen 

1. Where a taxpayer simultaneously carries out economic 

activities, taxed or exempt, and non-economic activities 

outside the scope of the Sixth Directive [...], deduction of the 

VAT relating to expenditure connected with the issue of shares 

and atypical silent partnerships is allowed only to the extent 

that that expenditure is attributable to the taxpayer's 

economic activity within the meaning of Article 2(1) of that 

Directive. 

2. The determination of the methods and criteria for 

apportioning input VAT between economic and non-economic 

activities within the meaning of the Sixth Directive is in the 

discretion of the Member States who, when exercising that 

discretion, must have regard to the aims and broad logic of 

that Directive and, on that basis, provide for a method of 

calculation which objectively reflects the part of the input 

expenditure actually to be attributed, respectively, to those 

two types of activity. 

[2008] ECR I-1597 


© 2012 IBFD 

Case C-442/05 

3 April 2008 

Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung 

Torgau-Westelbien – Finanzamt Oschatz ® 

1. Article 4(5) of the Sixth Directive [...] and point 2 of Annex D 

thereto must be interpreted as meaning that the laying of a 

mains connection which consists, as in the main proceedings, 

in the installation of piping permitting the connection of a 

building water system to the fixed water supply network 

forms part of the supply of water, listed in that annex, so that 

a body governed by public law acting as a public authority is 

a taxable person in respect of that transaction. 

2. Article 12(3)(a) of the Sixth Directive [...] and Category 2 of 

Annex H thereto must be interpreted as meaning that the 

laying of a mains connection which consists, as in the main 

proceedings, in the installation of piping permitting the 

connection of a building water system to the fixed water 

supply network forms part of water supplies. Furthermore, 

Member States may apply a reduced rate of VAT to concrete 

and specific aspects of water supplies, such as the laying of 

mains connections at issue in the main proceedings, provided 

that they comply with the principle of fiscal neutrality inherent 

in the common system of VAT. 

[2008] ECR I-1817 

Case C-124/07 

3 April 2008 

J.C.M. Beheer BV – Staatssecretaris van Financiën 

Article 13(B)(a) of the Sixth Directive [...] must be interpreted as 

meaning that the fact that an insurance broker or agent does not 

have a direct relationship with the parties to the insurance or 

reinsurance contract in the conclusion of which he has been 

instrumental, but merely an indirect relationship with them 

through the intermediary of another taxable person who is, 

himself, in a direct relationship with one of those parties, and to 

whom the insurance broker or agent is contractually bound does 

not prevent the service provided by the latter from being exempt 

from VAT under that provision. 

[2008] ECR I-2101 

Case C-309/06 

10 April 2008 

Marks & Spencer plc – Commissioners of Customs and Excise 

1. Where, under Article 28(2) of the Sixth Directive [...], both 

before and after the insertion of the amendments made to 

that provision by Directive 92/77 [...], a Member State has 

maintained in its national legislation an exemption with refund 

of input tax [zero rate] in respect of certain specified 

supplies, a trader making such supplies does not have any 

directly enforceable Community-law right to have those 

supplies taxed at a zero rate of VAT. 

2. Where, under Article 28(2) of the Sixth Directive [...], both 

before and after the insertion of the amendments made to 

that provision by Directive 92/77, a Member State has 

maintained in its national legislation an exemption with refund 

of input tax [zero rate] in respect of certain specified supplies 

but has mistakenly interpreted its national legislation, with the 

consequence that certain supplies benefiting from exemption 

with refund of input tax [zero rate] under its national 

legislation have been subject to tax at the standard rate, the 

general principles of Community law, including that of fiscal 

neutrality, apply so as to give a trader who has made such 

supplies a right to recover the sums mistakenly charged in 

respect of them. 

3. Although the principles of equal treatment and fiscal 

neutrality apply in principle to the case in the main 

1) 

proceedings , an infringement of those principles is not 

constituted merely by the fact that a refusal to make 

repayment was based on the unjust enrichment of the 

taxable person concerned. By contrast, the principle of fiscal 

neutrality precludes the concept of unjust enrichment from 

being applied only to taxable persons such as "payment 

traders" (taxable persons for whom, in a given prescribed 

accounting period, the output tax collected exceeds the input 

tax) and not to taxable persons such as "repayment traders" 

(taxable persons whose position is the inverse of that of

payment traders), in so far as those taxable persons have 

marketed similar goods. It will be for the national court to 

determine whether that is the position in the present case. 

Furthermore, the general principle of equal treatment, the 

infringement of which may be established, in matters relating 

to tax, by discrimination affecting traders who are not 

necessarily in competition with each other but are 

nevertheless in a similar situation in other respects, precludes 

discrimination between "payment traders" and "repayment 

traders" which is not objectively justified. 

4. The answer to the third question is not affected where there is 

evidence that a trader who has been refused repayment of 

VAT which was wrongly levied has not suffered any financial 

loss or disadvantage. 

5. It is for the national court itself to draw any conclusions with 

respect to the past from the infringement of the principle of 

equal treatment referred to in point 3 of the operative part of 

this judgment, in accordance with the rules relating to the 

temporal effects of the national legislation applicable in the 

main proceedings, in compliance with Community law and, in 

particular, with the principle of equal treatment and the 

principle that it must ensure that the remedies which it grants 

are not contrary to Community law. 

[2008] ECR I-2283 

1) 

From the time of the introduction of VAT in the UK, in 1973, the 

Commissioners took the view that the chocolate-covered teacakes 

marketed by Marks & Spencer were biscuits and not cakes and that 

they accordingly had to be taxed at the standard rate of VAT, rather 

than at the zero rate. Marks & Spencer thus paid a tax which was not 

due. 

In 1994, the Commissioners acknowledged their error, the teacakes 

being in fact cakes and subject as such to VAT at the zero rate. On the 

basis of this error, Marks & Spencer submitted a claim for repayment. 

That claim was accepted only to the extent of 10% of the amount, 

since the Commissioners took the view that the high street retailer had 

passed on 90% of the VAT paid by it to its customers. The authorities 

also applied rules of limitation. 

Case C-186/07 

16 April 2008 

Club Náutico de Gran Canaria – Comunidad Autónoma de 

Canarias 

The request for a preliminary ruling of the Supreme Court of 

1) 

Justice of the Canary Islands is inadmissible . 

[2008] ECR I-60 

1) 

By its judgment of 7 May 1998, the ECJ had declared that, by providing 

that the exemption from VAT laid down by Art. 13(A)(1)(m) of the Sixth 

Directive in respect of supplies closely linked to sport or physical 

education applies only to private establishments whose membership 

fees do not exceed a certain amount, the Kingdom of Spain has failed 

to fulfil its obligations under Community law. 

Since the autonomous nature of the IGIC applicable in the Canary 

Islands, which are outside the VAT territory of the EU, is not identical to 

that of VAT and it could not be assumed that the exemption from IGIC 

laid down by Art. 10(1)(13) was a faithful reproduction of Art. 

13(A)(1)(m) of the Sixth Directive, the ECJ declared the request for a 

preliminary ruling to be evidently inadmissible. 


8 May 2008 

Ecotrade SpA – Agenzia delle Entrate – Ufficio di Genova 3 

1. Articles 17, 18(2) and (3) and 21(1)(b) of the Sixth Directive 

[...], as amended by Directive 2000/17 [...], do not preclude 

national legislation which lays down a limitation period for the 

exercise of the right to deduct, such as that at issue in the 

main proceedings, provided that the principles of equivalence 

and effectiveness are respected. The principle of effectiveness 

is not infringed merely because the tax authority has a longer 

period in which to recover unpaid VAT than the period granted 

to taxable persons for the exercise of their right to deduct. 

2. However, Articles 18(1)(d) and 22 of the Sixth Directive [...], 

as amended by Directive 2000/17, do preclude a practice 

whereby tax returns are reassessed and VAT recovered which 

penalises misapprehension, first, of obligations arising from 

formalities laid down in national legislation pursuant to Article 

18(1)(d), and, second, of the obligations relating to accounts 

and tax returns under Article 22(2) and (4) respectively, such 

as that in the main proceedings, by denying the right to 

deduct in the case of a reverse charge procedure. 

[2008] ECR I-3457 


© 2012 IBFD 

Case T-29/07 

14 May 2008 

Lactalis Gestion Lait SNC and Lactalis Investissements 

SNC – Council of the European Union 

The Tribunal of First Instance dismissed Lactalis' action as 

1) 

inadmissible . 

[2008] ECR II-73 

1) 

Lactalis had applied for a refund of Social Solidarity Contribution on the 

ground that it had the characteristics of a turnover tax prohibited under 

the First Directive and, in that connection, had requested the Tribunal 

to annul Art. 411(1) of Directive 2006/112, in so far as it repeals Art. 1 

of the First Directive. The Tribunal however concluded that the action 

was inadmissible on the ground that the disputed provision was not of 

individual concern to the applicants within the meaning of Art. 230 EC. 


14 May 2008 

Tiercé Ladbroke SA and Derby SA – Belgian State 

The terms "transactions, including negotiation, concerning 

deposit accounts and payments" used in Article 13(B)(d)(3) of 

the Sixth Directive [...] are to be interpreted as meaning that 

they do not refer to the supply of services by an agent acting on 

behalf of a client which carries out the activity of accepting bets 

on horse races and other sporting events, consisting of 

acceptance by the agent of bets on behalf of the client, 

registration thereof, confirmation to the client, by presentation of 

the betting slip, that a bet was made, collection of funds, 

payment of winnings, sole assumption of liability as regards the 

client for management of the funds collected and for thefts 

and/or losses of money and receipt of remuneration in the form 

of commission from the client as remuneration for that activity. 

[2008] ECR I-73 

Case C-456/07 

21 May 2008 

Karol Mihal – Daòový úrad Košice V 

An activity exercised by a private individual, such as that of a 

bailiff, is not exempted from VAT merely because it consists in 

engaging in acts falling within the rights and powers of a public 

authority. Even on the assumption that, in the exercise of his 

duties, a bailiff does carry out such acts, he does not, under 

legislation such as that at issue in the main proceedings, exercise 

his activity in the form of a body governed by public law, not 

being integrated into the organisation of the public administration, 

but in the form of an independent economic activity carried 

out in a self-employed capacity, and, consequently, he is not 

covered by the exemption provided for in the first subparagraph 

of Article (5) of the Sixth Directive [...]. 

[2008] ECR I-79 

Case C-162/07 

22 May 2008 

Ampliscientifica Srl, Amplifin SpA – Ministero dell'Economia 

e delle Finanze, Agenzia delle Entrate 


[...] is a provision which, in order to be implemented by a 

Member State, requires prior consultation by that State of the 

Advisory Committee on VAT and the adoption of national 

legislation authorising persons, in particular companies, 

established in the territory of the country who, while legally 

independent, are closely bound to one another by financial, 

economic and organisational links, no longer to be treated as 

separate taxable persons for the purposes of VAT in order to 

be treated as a single taxable person to whom a single VAT 

identification number is allocated and, accordingly, the sole 

person entitled to submit VAT declarations. It is for the 

national court to determine whether national legislation, such 

as that at issue in the main proceedings, satisfies those 

criteria, subject to the qualification that, where there has 

been no prior consultation of the Advisory Committee on VAT, 

national legislation which meets those criteria constitutes 

legislation adopted in breach of the procedural requirement 

laid down in the second subparagraph of Article 4(4) of the 


2. The principle of fiscal neutrality does not preclude national 

legislation which simply treats taxable persons wishing to opt 

for a mechanism to simplify VAT declarations and payments 

differently according to whether the parent company or body

has held more than 50% of the share capital or stock of the 

persons with whom it is linked since at least the beginning of 

the calendar year preceding that in which the declaration was 

made or, on the contrary, satisfies those conditions only after 

that date. It is for the national court to determine whether 

national legislation, such as that at issue in the main 

1) 

proceedings , constitutes such a provision. Moreover, neither 

the principle prohibiting the abuse of rights nor the principle of 

proportionality precludes such legislation. 

[2008] ECR I-4019 

1) 

The third paragraph of Article 73 of Decree No. 633 of 26 October 1972 

provides as follows: 

"The Minister of Finance shall have authority to issue decrees laying 

down appropriate rules which provide that declarations of subsidiary 

companies may be submitted by the parent company or body to the 

office for the place at which it is registered for tax purposes and that 

payments … may be made to that office of the total amount due by the 

parent company or body and by the subsidiary companies, net of any 

deductible excess. The declarations, which are also to be signed by the 

parent company or body, must also be submitted to the offices for the 

places at which the subsidiary companies are registered for tax 

purposes, without prejudice to the other obligations and liabilities of 

those companies. A company shall be regarded as a subsidiary where 

over 50% of the shares or stock in that company has been held by 

another company since the beginning of the previous calendar year." 

Case C-462/05 

12 June 2008 

Commission of the European Communities – Portuguese 

Republic 

1. By maintaining in force a reduced rate of VAT of 5% 

applicable to road tolls for crossing the Tagus at Lisbon, the 

Portuguese Republic has failed to fulfil its obligations under 

Articles 12 and 28 of the Sixth Directive [...], as amended by 

Directive 2001/4 [...]; 

2. [...] 

[2008] ECR I-4183 

Case C-484/06 

10 July 2008 

Fiscale eenheid Koninklijke Ahold NV – Staatssecretaris van 


1. In the absence of specific Community legislation, it is for 

Member States to decide on the rules and methods of 

rounding amounts of VAT, but those States must, when 

making that decision, observe the principles underpinning the 

common system of that tax, in particular the principles of 

fiscal neutrality and proportionality. 

2. Community law, as it now stands, entails no specific obligation 

for Member States to permit taxable persons to round down 

per item the amount of VAT. 

[2008] ECR I-5097 

Case C-25/07 

10 July 2008 

Alicja Sosnowska – Izba Skarbowa we Wroc³awiu Oœrodek 

Zamiejscowy w Wa³brzychu 


Directive 2005/92 [...], and the principle of proportionality 

preclude national legislation, such as that at issue in the main 

proceedings, which, in order to allow investigations required 

to prevent tax evasion and avoidance, extends from 60 to 180 

days, as from the date of submission of the taxable person's 

VAT return, the period available to the national tax office for 

repayment of excess VAT to a category of taxable persons, 

unless those persons lodge a security deposit to a value of 

PLN 250 000. 

2. Provisions such as those at issue in the main proceedings do 

not constitute "special measures for derogation" intended to 

prevent certain types of tax evasion or avoidance within the 

meaning of Article 27(1) of the Sixth Directive [...], as 

amended by Directive 2005/92. 

[2008] ECR I-5129 


© 2012 IBFD 

Case C-132/06 

17 July 2008 


1. By providing in Articles 8 and 9 of Law No. 289 of 27 

December 2002 relating to the provisions for drawing up the 

annual and pluriannual budget of the State (Finance Law for 

2003) (legge n. 289, disposizioni per la formazione del 

bilancio annuale e pluriennale dello Stato (legge finanziaria 

2003)) for a general and indiscriminate waiver of verification 

of taxable transactions effected in a series of tax years, the 

Italian Republic has failed to fulfil its obligations under Articles 

2 and 22 of the Sixth Directive [...] and Article 10 EC; 

2. [...] 

[2008] ECR I-5457 

Case C-426/07 

17 July 2008 

Dariusz Krawczyñski – Dyrektor Izby Celnej w Bia³ymstoku 


Directive 91/680 [...], is to be interpreted as not precluding 

an excise duty such as that provided for in Poland by the Law 

on Excise Duty (ustawa o podatku akcyzowym) of 23 January 

2004, which is charged on all sales of motor vehicles before 

their first registration on national territory. 

2. [...] 

[2008] ECR I-6021 

Case C-288/07 

16 September 2008 (corrigendum of 30 January 2009) 

Isle of Wight Council, Mid-Suffolk District Council, South 

Tyneside Metropolitan Borough Council, West Berkshire 

District Council – The Commissioners of Her Majesty's Revenue 

& Customs ® 


[...] is to be interpreted as meaning that the significant 

distortions of competition, to which the treatment as nontaxable 

persons of bodies governed by private law acting as 

public authorities would lead, must be evaluated by reference 

to the activity in question, as such, without such evaluation 

relating to any local market in particular. 

2. The expression "would lead to" is, for the purposes of the 

second subparagraph of Article 4(5) of the Sixth Directive 

[...], to be interpreted as encompassing not only actual 

competition, but also potential competition, provided that the 

possibility of a private operator entering the relevant market 

is real, and not purely hypothetical. 

3. The word "significant" is, for the purposes of the second 

subparagraph of Article 4(5) of the Sixth Directive [...], to be 

understood as meaning that the actual or potential distortions 

of competition must be more than negligible. 

[2008] ECR I-7203 

Case C-253/07 


Canterbury Hockey Club and Canterbury Ladies Hockey 

Club – The Commissioners for Her Majesty’s Revenue and Customs 

1. Article 13(A)(1)(m) of the Sixth Directive [...] is to be 

interpreted as meaning that, in the context of persons taking 

part in sport, it includes services supplied to corporate 

persons and to unincorporated associations, provided that – 

which it is for the national court to establish – those services 

are closely linked and essential to sport, that they are 

supplied by non-profit-making organisations and that their 

true beneficiaries are persons taking part in sport. 

2. The expression “certain services closely linked to sport”, in 

Article 13(A)(1)(m) of the Sixth Directive [...], does not allow 

the Member States to limit the exemption under that 

provision by reference to the recipients of the services in 

question. 

[2008] ECR I-7821

Case C-291/07 


Kollektivavtalsstiftelsen TRR Trygghetsrådet – Skatteverket 

Article 9(2)(e) of the Sixth Directive [...], as amended by 

Directive 1999/59 [...], and Article 56(1)(c) of Directive 2006/112 

[...] must be interpreted as meaning that where the customer for 

consultancy services supplied by a taxable person established in 

another Member State carries out both an economic activity and 

an activity which falls outside the scope of those directives, that 

customer is to be regarded as a taxable person even where the 

supply is used solely for the purposes of the latter activity. 

[2008] ECR I-8255 

Case C-151/08 


N.N. Renta SA – Tribunal Económico-Administrativo Regional de 

Cataluña (TEARC) 


91/680 ...], must be interpreted as meaning that it does not 

preclude the charging of the variable or proportional amount of 

the duty on transfers of assets and documented legal 

transactions when it is chargeable on the conclusion of a 

purchase by an undertaking whose business activity consists of 

buying and selling immovable property or purchasing immovable 

property for development or letting. 

[2008] ECR I-164 

Case C-156/08 


Monika Vollkommer – Finanzamt Hannover-Land I 


91/680 [...], must be interpreted as not preventing a Member 

State from including future construction activities in the taxable 

amount for the imposition of a transfer tax, such as the German 

Grunderwerbsteuer, on the purchase of a plot of land which has 

not been built on and, by doing so, impose on a transaction that 

is subject to the Sixth Directive another tax, in so far as it does 

not have the characteristics of a turnover tax. 

[2008] ECR I-165 

Case C-174/07 



1. By extending, by means of Article 2(44) of Law No. 350 of 24 

December 2003 (Finance Law for 2004), the tax amnesty laid 

down by Articles 8 and 9 of Law No. 289 of 27 December 

2002 (Finance Law 2003)* to the year 2002 and, 

consequently, by providing for a general and indiscriminate 

waiver of verification of taxable transactions carried out in the 

course of the tax year 2002, the Italian Republic has failed to 

fulfil its obligations under Articles 2(1)(a), (c) and (d), and 

193 to 273 of Directive 2006/112 [...], which have replaced 

Articles 2 and 22 of the Sixth Directive [...] with effect from 1 

January 2007, and Article 10 EC; 

2. [...] 

[2008] ECR I-180 

* See ECJ judgment of 17 July 2008 in Case C-132/06 (p. 45 ). 

Case C-371/07 


Danfoss A/S, AstraZeneca A/S – Skatteministeriet 

1. The second subparagraph of Article 17(6) of the Sixth 

Directive [...] must be interpreted as precluding a Member 

State from applying, after the entry into force of the Sixth 

Directive, an exclusion from the right to deduct input VAT on 

expenditure in respect of meals provided by company 

canteens free of charge to business contacts and staff in the 

course of work meetings, where, at the moment when the 

Sixth Directive entered into force, that exclusion was not 

actually applied to that expenditure because of an 

administrative practice of taxing services provided by company 

canteens at cost price, that is to say, the price of the raw 

materials plus the cost of wages for preparation and sale of 


© 2012 IBFD 

the food and drinks and the administration of the canteens, in 

return for the right to deduct input VAT in full. 

2. Article 6(2) of the Sixth Directive [...] must be interpreted in 

such a way that, on the one hand, it does not cover the 

provision, free of charge, of meals in company canteens to 

business contacts in the course of meetings held on the 

company premises where objective evidence indicates – this 

being a matter for the referring court to determine – that 

those meals are provided for strictly business-related 

purposes. On the other hand, Article 6(2) applies in principle 

to the provision, free of charge, of meals by a company to its 

staff on its premises, unless – this likewise being a matter for 

the referring court to determine – the needs of the company, 

such as the need to ensure that work meetings are run 

smoothly and without interruptions, require the employer to 

ensure that meals are provided. 

[2008] ECR I-9549 

Case C-407/07 


Stichting Centraal Begeleidingsorgaan voor de Intercollegiale 

Toetsing – Staatssecretaris van Financiën 

Article 13(A)(1)(f) of the Sixth Directive [...] must be interpreted 

as meaning that, provided the other conditions in that provision 

are met, services supplied to their members by independent 

groups are covered by the exemption contained in that provision, 

even if those services are supplied only to one or several of 

those members. 

[2008] ECR I-9615 

Case C-488/07 


Royal Bank of Scotland Group plc – The Commissioners of 

Her Majesty's Revenue & Customs 

Member States are not obliged to apply the rounding up rule in 

the second subparagraph of Article 19(1) of the Sixth Directive 

[...] where the proportion of input tax deductible is calculated in 

accordance with one of the special methods in (a), (b), (c) or (d) 

of the third subparagraph of Article 17(5) of that Directive. 

[2008] ECR I-10409 

Case C-414/07 


Magoora sp. zoo – Dyrektor Izby Skarbowej w Krakowie 

The second subparagraph of Article 17(6) of the Sixth Directive 

[...] precludes a Member State from repealing in their entirety, 

when that Directive is transposed into national law, national 

provisions concerning restrictions on the right to deduct input tax 

on purchases of fuel for vehicles used for a taxable activity, by 

replacing, on the date on which that Directive entered into force 

on its territory, those provisions by provisions laying down new 

criteria in that regard, if – which is for the national court to 

determine – the latter provisions have the effect of extending the 

scope of those restrictions. It precludes, in any event, a Member 

State from subsequently amending its legislation which entered 

into force on that date, so as to extend the scope of those 

restrictions as compared with the situation existing prior to that 

date. 

[2008] ECR I-10921 

Case C-502/07 


K-1 sp. z o.o. – Dyrektor Izby Skarbowej w Bydgoszczy 

1. The common system of VAT, as defined in the first and 

second paragraphs of Article 2 of the First Directive [...] and 

in Articles 2 and 10(1)(a) and (2) of the Sixth Directive [...], 

as amended by Directive 2004/66 [...], does not preclude a 

Member State from providing in its legislation for an 

administrative penalty which may be imposed on persons 

liable to VAT, such as the "additional tax" provided for in 

Article 109(5) and (6) of the Ustawa o podatku od towarów i 

us³ug (Law on the taxation of goods and services) of 11 

March 2004. 

2. Provisions such as those in Article 109(5) and (6) of the Law 

on the taxation of goods and services of 11 March 2004 do 

not constitute "‘special measures for derogation" for

preventing certain types of tax evasion or avoidance within 

the meaning of Article 27(1) of the Sixth Directive [...], as 

amended. 

3. Article 33 of the Sixth Directive [...], as amended, does not 

preclude the maintenance of provisions such as those in 

Article 109(5) and (6) of the Law on the taxation of goods and 

services of 11 March 2004. 

[2009] ECR I-161 

Case C-119/08 


Mechel Nemunas UAB – Valstybinë mokesèiø inspekcija prie 

Lietuvos respublikos finansø ministerijos 

Article 33 of the Sixth Directive […], as amended by Directive 

91/680 […], must be interpreted as meaning that it does not 

preclude a tax such as the levy on revenue laid down by the 

Lithuanian Law on the financing of the road maintenance and 

development programme (Lietuvos Respublikos keliø prieþiûros ir 

plëtros programos finansavimo ástatymas). 

[2009] ECR I-12 

Case C-515/07 


Vereniging Noordelijke Land- en Tuinbouw Organisatie – 


Articles 6(2)(a) and 17(2) of the Sixth Directive [...] must be 

interpreted as not being applicable to the use of goods and 

services allocated to the business for the purpose of transactions 

other than the taxable transactions of the taxable person, as the 

VAT due in respect of the acquisition of those goods and services, 

and relating to such transactions, is not deductible. 

[2009] ECR I-839 

Case C-1/08 


Athesia Druck Srl – Ministero dell'Economia e delle Finanze, 

Agenzia delle Entrate 

With regard to advertising services, where the recipient of the 

services is established outside the European Community, the 

place of supply is, as a rule, according to Article 9(2)(e) of the 

Sixth Directive [...], as amended by the Tenth Directive [...], 

defined as the place where that recipient has his principal place 

of business. However, Member States may exercise the option 

provided in Article 9(3)(b) of the Sixth Directive, as amended, 

and define the place where the services in question are supplied, 

by way of derogation from that rule, as within the Member State 

concerned. 

If the option available under Article 9(3)(b) of the Sixth Directive, 

as amended, is exercised, advertising services provided by a 

supplier established in the European Community to a customer 

situated in a non-Member State, whether that customer is the 

final customer or an intermediate customer, are deemed to be 

supplied within the European Community, provided that the 

effective use and enjoyment of the services, within the meaning 

of Article 9(3)(b) of the Sixth Directive, as amended, take place 

within the Member State concerned. That is the case, with regard 

to advertising services, where the advertising material being 

supplied is disseminated from the Member State concerned. 

Advertising services provided by a supplier established outside 

the European Community for his own clients cannot be liable to 

VAT under Article 9(3)(b) of the Sixth Directive, as amended, 

even where that supplier acted in the capacity of intermediate 

customer in respect of an earlier supply of services, since such a 

supply of services does not fall within the scope of Article 9(2)(e) 

of that Directive or, in more general terms, Article 9 of the 

Directive as a whole, those being provisions which are expressly 

referred to in Article 9(3)(b) of that Directive. 

The fact that the supply of services for the purpose of Article 

9(3)(b) of the Sixth Directive, as amended, is subject to VAT 

does not preclude the taxable person's right to the refund of VAT 

where he satisfies the conditions laid down in Article 2 of the 

Thirteenth Directive. 

Whether a tax representative is appointed does not, of itself, 

have any effect on whether the services received or provided by 

the represented person are liable to VAT. 

[2009] ECR I-1255 


© 2012 IBFD 

Case C-302/07 

5 March 2009 

J. D. Wetherspoon plc - The Commissioners for Her Majesty's 

Revenue and Customs 

1. Community law, as it currently stands, contains no specific 

requirement concerning the method of rounding amounts of 

VAT. In the absence of specific Community legislation, it is for 

Member States to decide on the rules and methods for 

rounding amounts of VAT, although those States must, when 

so deciding, observe the principles underpinning the common 

system of that tax, particularly the principles of fiscal 

neutrality and proportionality. In particular, Community law, 

first, does not preclude the application of a national rule 

which requires an amount of VAT to be rounded up whenever 

the fraction of the smallest unit of currency concerned is at or 

above 0.50, and, second, does not require that taxable 

persons be allowed to round down any amount of VAT which 

includes a fraction of the smallest unit of national currency. 

2. In a sale at a price inclusive of VAT, in the absence of specific 

Community legislation, each Member State is obliged to 

determine, within the limits of Community law, in particular in 

compliance with the principles of fiscal neutrality and 

proportionality, the level at which the rounding of an amount 

of VAT which includes a fraction of the smallest unit of 

national currency may or must occur. 

3. In view of the fact that traders who calculate the price of 

their sales of goods and services inclusive of VAT are in a 

different situation to those effecting that same type of 

transactions at prices exclusive of VAT, the former cannot 

invoke the principle of fiscal neutrality in order to claim the 

right also to round down, at line level and basket level, the 

amounts of VAT due. 

[2009] ECR I-1467 

Case C-10/08 

19 March 2009 



1. By allowing that the amount of vehicle registration tax, 

referred to in Paragraph 5 of Law No. 1482/1994 on vehicle 

tax [autoverolaki (1482/1994)] of 29 December 1994, is 

deducted from VAT, in accordance with point 4 of the first 

paragraph of Art. 102 of Law No. 1501/1993 on VAT 

[arvonlisäverolaki (1501/1993)] of 30 December 1993, the 

Republic of Finland has failed to fulfil its obligations under 

[...] Art. 17(1) and (2) of the Sixth Directive [...], as recast by 

Arts. 167 and 168 of Directive 2006/112 [...]. 

2-5. [...] 

[2009] ECR I-39* 

Case C-357/07 

23 April 2009 

TNT Post UK Ltd – The Commissioners for Her Majesty's Revenue 

and Customs 

(interested party: Royal Mail Group Ltd) 

1. The concept of "public postal services" in Article 13(A)(1)(a) 

of the Sixth Directive [...] must be interpreted to cover 

operators, whether they are public or private, who undertake 

to provide, in a Member State, all or part of the universal 

postal service, as defined in Article 3 of Directive 97/67 [...], 

as amended by Directive 2002/39 [...]. 

2. The exemption provided for in Article 13(A)(1)(a) of the Sixth 

Directive [...] applies to the supply by the public postal 

services acting as such – that is, in their capacity as an 

operator who undertakes to provide all or part of the 

universal postal service in a Member State – of services other 

than passenger transport and telecommunications services, 

and the supply of goods incidental thereto. It does not apply 

to supplies of services or of goods incidental thereto for which 

the terms have been individually negotiated. 

[2009] ECR I-3025

Case C-460/07 

23 April 2009 

Sandra Puffer – Unabhängiger Finanzsenat, Außenstelle Linz 

1. Article 17(2)(a) and Article 6(2)(a) of the Sixth Directive [...] 

do not infringe the general principle of equal treatment under 

Community law by conferring on taxable persons, by means of 

a full and immediate right to deduct input VAT on the 

construction of a mixed-use building and the subsequent 

staggered imposition of that tax on the private use of the 

building, a financial advantage compared to non-taxable 

persons and to taxable persons who use their property only as 

a private residence. 

2. Article 87(1) EC must be interpreted as not precluding a 

national measure which transposes Article 17(2)(a) of the 

Sixth Directive [...] and which provides that the right to 

deduct input VAT payable is confined to taxable persons 

carrying out taxable transactions, to the exclusion of those 

carrying out only exempt transactions, in so far as that 

national measure may confer a financial advantage only on 

taxable persons carrying out taxable transactions. 


meaning that the derogation it contains does not apply to a 

provision of national law which amends legislation existing 

when that Directive entered into force, which is based on an 

approach which differs from that of the previous legislation 

and which laid down new procedures. In that regard, it is 

irrelevant whether the national legislature amended the 

previous national legislation on the basis of a correct or 

incorrect interpretation of Community law. The question 

whether such an amendment of a provision of national law 

also affects, with regard to the applicability of the second 

subparagraph of Article 17(6) of the Sixth Directive, another 

provision of national law depends on whether those provisions 

of national law are interdependent or autonomous, which is a 

matter for the national court to determine. 

[2009] ECR I-3251 

Case C-74/08 

23 April 2009 

Parat Automotive Cabrio Textiltetõket Gyártó Kft. – 

Adó-és Pénzügyi Ellenõrzési Hivatal Hatósági Fõosztály 

Észak-magyarországi Kihelyezett Hatósági Osztály 

1. Article 17(2) and (6) of the Sixth Directive [...] must be 

interpreted to the effect that it precludes national legislation 

which in the case of acquisition of goods subsidised by public 

funds, allow the deduction of related VAT only up to the limit 

of the part of the costs of that acquisition that are not 

subsidised. 

2. Article 17(2) of the Sixth Directive confers on taxable persons 

rights on which they may rely before a national court to 

contest national rules that are incompatible with that Article. 

[2009] ECR I-3459 

Case C-102/08 

4 June 2009 

SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. 

Objekt Offenbach KG – Finanzamt Düsseldorf-Süd 

1. The Member States must lay down an express provision in 

order to be able to rely on the option provided for in the 

fourth subparagraph of Article 4(5) of the Sixth Directive […], 

according to which specific activities of bodies governed by 

public law that are exempt under Article 13 or Article 28 of 

that Directive are considered as activities of public authorities. 


[…] must be interpreted as meaning that bodies governed by 

public law are to be considered taxable persons in respect of 

activities or transactions in which they engage as public 

authorities not only where their treatment as non-taxable 

persons under the first or fourth subparagraphs of that 

provision would lead to significant distortions of competition to 

the detriment of their private competitors, but also where it 

would lead to such distortions to their own detriment. 

[2009] ECR I-4629 


© 2012 IBFD 

Case C-572/07 

11 June 2009 

RLRE Tellmer Property sro – Finanèní øeditelství v Ústí nad 

Labem 

For the purposes of applying Article 13(B)(b) of the Sixth 

Directive [...], the letting of immovable property and the cleaning 

service of the common parts of the latter must, in circumstances 

such as those at issue in the main proceedings, be regarded as 

independent, mutually divisible operations, so that the said 

service does not fall within that provision. 

[2009] ECR I-4983 

Case C-566/07 

18 June 2009 

Stadeco BV – Staatssecretaris van Financiën ® 

1. Article 21(1)(c) of the Sixth Directive [...], as amended by 

Council Directive 91/680 [...] must be interpreted as meaning 

that turnover tax is due, in accordance with that provision, to 

the Member State to which the VAT mentioned on an invoice 

or other document serving as invoice relates, even if the 

transaction in question was not taxable in that Member State. 

It is for the national court to ascertain, taking into account all 

the relevant circumstances of the case, to which Member 

State the VAT mentioned on the invoice in question is due. In 

particular, the rate mentioned, the currency in which the 

amount to be paid is expressed, the language in which the 

invoice was drawn up, the content and context of the invoice 

at issue, the place of establishment of the issuer of that 

invoice and the beneficiary of the services performed, as well 

as their behaviour, can be relevant in that regard. 

2. The principle of fiscal neutrality does not generally preclude 

Member States from making the refund of VAT due in that 

Member State merely because it was erroneously mentioned 

on the invoice subject to the requirement that the taxable 

person have sent the beneficiary of the services performed a 

corrected invoice not mentioning that VAT, if the taxable 

person has not completely eliminated in sufficient time the 

risk of the loss of tax revenue. 

[2009] ECR I-5295 

Case C-7/08 

2 July 2009 

Har Vaessen Douane Service BV – Staatssecretaris van Financiën 

Article 27 of Regulation 918/83 [...], as amended by Regulation 

3357/91 [...], does not preclude grouped consignments of 

goods, with a combined intrinsic value which exceeds the value 

threshold laid down in Article 27, but which are individually of 

negligible value, from being admitted free of import duties, 

provided that each parcel of the grouped consignment is 

addressed individually to a consignee within the European 

Community. In that respect, the fact that the contractual partner 

of those consignees is itself established in the European 

Community is not relevant where the goods are dispatched 

directly from a third country to those consignees. 

[2009] ECR I-5581 

Editor's note: Article 27 of Regulation 918/83 provides that consignments 

made up of goods of negligible value dispatched direct from a third 

country to a consignee in the Community must be admitted free of import 

duties. In this context, "goods of negligible value" means goods the 

intrinsic value of which does not exceed a total of € 22 per consignment. 

As regards exemption from VAT on the final importation of certain goods, 

Article 22 of Directive 83/181 provides that Member States must exempt, 

on admission, goods of a total value not exceeding € 10 and that they may 

grant exemption for imported goods of a total value of more than € 10 but 

not exceeding € 22. However, Member States may exclude goods which 

have been imported on mail order from the compulsory exemption. 

Case C-377/08 

2 July 2009 

EGN BV – Filiale Italiana – Agenzia delle Entrate – Ufficio di 

Roma 2 

Article 17(3)(a) of the Sixth Directive [...], as amended by 

Council Directive 95/7 [...], must be interpreted as meaning that 

a supplier of telecommunications services, such as the one at 

issue in the main proceedings, which is established in the 

territory of a Member State, is entitled under that provision to 

deduct or obtain a refund in that Member State of input VAT on 

telecommunications services that have been supplied to an

undertaking having its principal place of business in another 

Member State, since such a supplier would have had that right if 

the services at issue had been supplied in the territory of the 

former Member State. 

[2009] ECR I-5685 

Editors' note: the issue was whether or not, for the purposes of Article 

17(3)(a) (Article 169(a) of Directive 2006/112), the phrase "carried out in 

another country" (or "transactions carried out outside the Member State in 

which that tax is due or paid") must be interpreted as meaning that the 

services must actually be rendered outside the country (Member State) 

where the service provider is established, regardless of the circumstance 

that, for VAT purposes, the services are deemed to be supplied at the place 

where the non-resident customer is established. 

Case C-483/08 

9 July 2009 

Régie communale autonome du stade Luc Varenne – 

Belgian State, SPF Finances 


2002/38 [...], must be interpreted as meaning that it does not 

preclude national legislation and administrative practice which 

fixes the starting point of the limitation period for an action for 

recovery of improperly deducted VAT as the day on which the 

taxable person lodged the VAT return in which he claimed for the 

first time a right to deduct. 

[2009] ECR I-121 

Case C-554/07 

16 July 2009 


1. By failing to lay down, in its national legislation, 

– a general requirement that economic activities in which 

bodies governed by public law engage otherwise than in 

their capacity as a public authority are to be subject to 

VAT; 

– either a general requirement that bodies governed by 

public law acting in their capacity as a public authority are 

to be subject to VAT where their treatment as non-taxable 

persons gives rise to significant distortions of competition 

or any criterion providing a framework for the exercise, in 

that connection, of the Minister for Finance's discretion, 

and 

– a general requirement that bodies governed by public law 

engaged in activities listed in Annex I to Directive 

2006/112 are to be subject to such tax, provided that 

those activities are not carried out on such a small scale as 

to be negligible, 

Ireland has failed to fulfil its obligations under Articles 2, 9 

and 13 of the Directive. 

2. [...] 

[2009] ECR I-128 

Case C-244/08 

16 July 2009 


1. As regards refunds of VAT to taxable persons resident in 

another Member State or in a third country but having a fixed 

establishment in the Member State concerned, the Italian Republic 

has failed to fulfil its obligations under Article 1 of the 

Eighth Directive [...] and Article 1 of the Thirteenth Directive 

[...]. 

2. [...] 

[2009] ECR I-130 

Editor’s note: Italy took the position that taxable persons resident abroad 

must apply for a refund of VAT under the Eighth or Thirteenth Directive, 

even if they had a fixed establishment in Italy. 

Case C-2/08 


Fallimento Olimpiclub Srl – Amministrazione dell'Economia e 

delle Finanze, Agenzia delle Entrate ® 

Community law precludes the application, in circumstances such 

as those of the case before the referring court, of a provision of 

1 

national law, such as Article 2909 of the Italian Civil Code , in a 

dispute concerning VAT and relating to a tax year for which no 

final judicial decision has yet been delivered, to the extent that it 

would prevent the national court seised of that dispute from 


© 2012 IBFD 

taking into consideration the rules of Community law concerning 

abusive practice in the field of VAT. 

[2009] ECR I-7501 

1 

Article 2909 of the Italian Civil Code (codice civile), entitled "Res 

judicata", provided as follows: 

"Findings made in judgments which have acquired the force of res 

judicata shall be binding in all respects on the parties, their lawful 

successors or assignees." 

That provision was interpreted as follows: 

"… where two sets of proceedings between the same parties are 

concerned with the same legal relationship, and one of those sets of 

proceedings has culminated in a judgment that has acquired the force 

of res judicata, the findings thus made concerning that legal situation 

or concerning the resolution of points of fact or of law on a 

fundamental issue common to both cases – and thus constituting the 

logical premiss underpinning the decision in the operative part – 

preclude that same issue of law, now settled, from being re-examined, 

even if the aims of the subsequent proceedings are different from 

those reflected in the subject-matter and form of order sought in the 

first." 

Case C-37/08 


RCI Europe – Commissioners for Her Majesty's Revenue and 

Customs 

Article 9(2)(a) of the Sixth Directive [...] must be interpreted as 

meaning that the place where services are supplied by an 

association whose business consists in organising the exchange 

between its members of their timeshare usage rights in holiday 

accommodation, in return for which that association receives 

from its members enrolment, annual subscription and exchange 

fees, is the place where the property in respect of which the 

member concerned holds timeshare usage rights is situated. 

[2009] ECR I-7533 

Case C-267/08 


SPÖ Landesorganisation Kärnten – Finanzamt Klagenfurt 

Article 4(1) and (2) of the Sixth Directive [...] is to be interpreted 

as meaning that external advertising activities carried out by a 

section of a Member State's political party is not to be regarded 

as an economic activity. 

[2009] ECR I-9781 

Case C-242/08 


Swiss Re Germany Holding GmbH – Finanzamt München für 

Körperschaften 

1. A transfer for consideration, by a company established in one 

Member State, to an insurance company established in a third 

State, of a portfolio of life reinsurance contracts, with the 

consequence that the transferee company assumes, with the 

consent of the insured persons, all the rights and obligations 

resulting from those contracts, does not constitute either a 

transaction falling under Article 9(2)(e), fifth indent, and 

Article 13(B)(a) of the Sixth Directive [...], or a transaction 

falling under a combination of Article 13(B)(d)(2) and (3) 

thereof. 

2. In the context of a transfer for consideration of a portfolio of 

195 life reinsurance contracts, the fact that it is not the 

transferee but the transferor who pays the consideration, in 

the present case the fixing of a negative value, for the 

acquisition of 18 of those contracts, does not affect the 

answer to the first question. 

3. Article 13(B)(c) of the Sixth Directive [...] must be interpreted 

as meaning that it does not apply to a transfer for 

consideration of a portfolio of life reinsurance contracts such 

as that at issue in the main proceedings. 

[2009] ECR I-10 099 

Case C-29/08 


AB SKF – Skatteverket ® 

1. Articles 2(1) and 4(1) and (2) of the Sixth Directive [...], as 

amended by Directive 95/7 [...], and Articles 2(1) and 9(1) of 

Directive 2006/112 [...] must be interpreted as meaning that, 

where a parent company disposes of all the shares in a 

wholly-owned subsidiary and of its remaining shareholding in 

a controlled company which was in the past wholly owned by 

it, and where it has supplied to those companies services that 

are subject to VAT, that disposal is an economic activity

coming within the scope of those Directives. However, in so 

far as the disposal of shares is equivalent to the transfer of a 

totality of assets or part thereof of an undertaking, within the 

meaning of Article 5(8) of the Sixth Directive, as amended by 

Directive 95/7, or the first paragraph of Article 19 of Directive 

2006/112, and where the Member State concerned has 

chosen to exercise the option provided for by those provisions, 

that transaction does not constitute an economic activity 

subject to VAT. 

2. A disposal of shares such as that at issue in the main 

proceedings must be exempted from VAT pursuant to both 

Article 13(B)(d)(5) of the Sixth Directive, as amended by 

Directive 95/7, and Article 135(1)(f) of Directive 2006/112. 

3. There is a right to deduct input VAT paid on services supplied 

for the purposes of a disposal of shares, under Article 17(1) 

and (2) of the Sixth Directive, as amended by Directive 95/7, 

and Article 168 of Directive 2006/112, if there is a direct and 

immediate link between the costs associated with the input 

services and the overall economic activities of the taxable 

person. It is for the referring court to take account of all the 

circumstances surrounding the transactions at issue in the 

main proceedings and to determine whether the costs 

incurred are likely to be incorporated in the price of the shares 

sold, or if they are among only the cost components of 

transactions within the scope of the taxable person's economic 

activities. 

4. The answers to the preceding questions are not affected by 

the fact that the disposal of shares is carried out by way of 

several successive transactions. 

[2009] ECR I-10 413 

Case C-174/08 


NCC Construction Danmark A/S – Skatteministeriet 


meaning that the sale, in the case of a building business, of 

buildings constructed on its own account cannot be classified 

as an "incidental real estate transaction" within the meaning 

of that provision, where that activity constitutes the direct, 

permanent and necessary extension of its business. In those 

circumstances, it is not necessary, in this case, to assess to 

what extent that sales activity, viewed separately, entails a 

use of goods and services on which VAT is payable. 

2. The principle of fiscal neutrality cannot preclude a building 

business, which is required to pay VAT on supplies relating to 

construction effected on its own account (self-supply), from 

being unable fully to deduct the VAT relating to the general 

costs incurred thereby, since the turnover from the sale of 

buildings thus constructed is exempt from VAT. 

[2009] ECR I-10 567 

Case C-246/08 




1) 

1. The action is dismissed; 

2. [...] 

[2009] ECR I-10 605 

1) 

The Commission had claimed that, by failing to levy VAT on legal advice 

services provided by public legal aid offices in return for part payment, 

while like services were subject to VAT when they are provided by 

private advisers, Finland had failed to fulfil its obligations under the 


Case C-154/08 




1. By considering that the services supplied to an Autonomous 

Community by land registrars acting as settlement agents in 

charge of a settlement office of a mortgage district ("oficina 

liquidadora de distrito hipotecario") are not subject to VAT, 

the Kingdom of Spain has failed to fulfil its obligations under 

Article 2 and Article 4(1) and (2) of the Sixth Directive. 

2. [...] 

[2009] ECR I-9735 


© 2012 IBFD 

Case C-461/08 


Don Bosco Onroerend Goed BV – Staatssecretaris van Financiën 

Article 13(B)(g) of the Sixth Directive [...], in conjunction with 

Article 4(3)(a) of the Directive must be interpreted as meaning 

that the exemption from VAT provided for in Article 13(B)(g) 

does not cover the supply of land still occupied by a dilapidated 

building that is to be demolished and replaced by a new building 

and whose demolition, paid for by the vendor, had already 

begun before the actual supply took place. For VAT purposes, 

such supply and such demolition form a single transaction, given 

that, taken as a whole, the aim of the transactions was not to 

supply the existing building and the land it stands on but land 

that has not been built on, regardless of how far demolition of 

the old building had progressed at the moment the land was 

actually supplied. 

[2009] ECR I-11 079 

Case C-433/08 


Yaesu Europe BV – Bundeszentralamt für Steuern 

"Signature" of an application for a refund of VAT, as referred to 

in the specimen form set out in Annex A to the Eighth Directive 

[...], is a Community law notion which must be interpreted 

uniformly to the effect that such a refund application need not 

necessarily be signed by the taxable person in person and that 

the signature of an agent may be sufficient for those purposes. 

[2009] ECR I-not yet officially published 

Case C-472/08 


Alstom Power Hydro – Valsts ieòçmumu dienests 

Article 18(4) of the Sixth Directive [...] is to be interpreted as not 

precluding legislation of a Member State, such as that at issue in 

the main proceedings, which lays down a limitation period of 

three years in which to make an application for the refund of 

excess VAT collected by, though not due to, the tax authority. 


Case C-118/08 


Transportes Urbanos y Servicios Generales SAL – 

Administración del Estado, 

European Union law precludes the application of a rule of a 

Member State under which an action for damages against the 

State, alleging a breach of that law by national legislation which 

has been established by a judgment of the Court of Justice of 

the European Communities given pursuant to Article 226 EC, can 

succeed only if the applicant has previously exhausted all 

domestic remedies for challenging the validity of a harmful 

administrative measure adopted on the basis of that legislation, 

when such a rule is not applicable to an action for damages 

against the State alleging breach of the Constitution by national 

legislation which has been established by the competent court. 


Case C-473/08 


Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz – 

Finanzamt Dresden I 

1. Article 13(A)(1)(j) of the Sixth Directive [...] must be 

interpreted as meaning that teaching work which a graduate 

engineer performs at an education institute established as a 

private-law association for participants in advanced training 

courses – culminating in an examination – who already have 

at least a university or higher technical college qualification as 

an architect or an engineer or who have an equivalent 

education can constitute ‘tuition … covering school or 

university education' within the meaning of that provision. 

Activities other than teaching in the strict sense can also 

constitute such tuition, provided that they are carried out, 

essentially, in the context of the transfer of knowledge and 

skills between a teacher and pupils or students and cover 

school or university education. It is for the referring court, if 

need be, to ascertain whether all the activities at issue in the

main proceedings are ‘tuition' covering ‘school or university 

education' within the meaning of that provision. 

2. Article 13A(1)(j) of that Directive must be interpreted as 

meaning that, in circumstances such as those at issue in the 

main proceedings, a person such as Mr Eulitz, a partner in the 

claimant in the main proceedings, who performs teaching 

work for training courses offered by another body, cannot be 

regarded as having given tuition ‘privately' within the meaning 

of that provision. 


Case C-88/09 


Graphic Procédé – Ministère du Budget, des Comptes publics et 

de la Fonction publique 


meaning that reprographics activities have the characteristics of a 

supply of goods to the extent that they are limited to mere 

reproduction of documents on materials, where the right to 

dispose of them has been transferred from the reprographer to 

the customer who ordered the copies of the original. 

Such activities must be classified however as a "supply of 

services", within the meaning of Article 6(1) of the Sixth Directive 

[...], where it is clear that they involve additional services liable, 

having regard to the importance of those services for the 

recipient, the time necessary to perform them, the processing 

required by the original documents and the proportion of the total 

cost that those services represent, to be predominant in relation 

to the supply of goods, such that they constitute an aim in 

themselves for the recipient thereof. 


Case C-3/09 

18 March 2010 

Erotic Center BVBA – Belgische Staat 

The concept of admissions to a cinema referred to in the first 

paragraph of Category 7 in Annex H to the Sixth Directive [...], as 

amended by Directive 2001/4 [...], must be interpreted as 

meaning that it does not cover the payment made by a customer 

so as to be able to watch on his own one or more films, or 

extracts from films, in private cubicles such as those in issue in 

the main proceedings. 


Case C-79/09 

25 March 2010 

European Commission – Kingdom of the Netherlands 

1) 

The action is dismissed. 


1) 

The Commission claimed that, by granting exemption from VAT for the 

provision of personnel in the socio-cultural, health and education 

sectors, and by treating public bodies as not being subject to VAT in 

respect of the provision of personnel to so-called Euregios and to other 

organizations for the promotion of labour mobility, the Netherlands has 

failed to fulfil its obligations under the VAT Directive. 

The Court of Justice concluded that the Commission had not shown or 

even attempted to show that the Netherlands had violated the VAT 

Directive. 


15 April 2010 

X Holding BV – Staatssecretaris van Financiën (C-538/08) and 

Oracle Nederland BV – Inspecteur van de Belastingdienst 

Utrecht-Gooi (C-33/09) 

1. Article 11(4) of the Second Directive [...] and Article 17(6) of 

the Sixth Directive [...] must be interpreted as not precluding 

the tax legislation of a Member State from excluding from 

deduction VAT which relates to categories of expenditure 

concerning, on the one hand, the provision of "private 

transport", "food", "drink", "accommodation" and 

"opportunities for recreation" to the members of staff of a 

taxable person and, on the other hand, the provision of 

"business gifts" or "other gifts". 


not precluding national legislation, enacted before the Sixth 

Directive entered into force, under which a taxable person 

may deduct VAT paid on the acquisition of certain goods and 

services used partly for private purposes and partly for 


© 2012 IBFD 

professional purposes not in full but only in proportion to their 

use for professional purposes. 


not precluding an amendment by a Member State, after the 

entry into force of that Directive, to an existing exclusion from 

the right of deduction, designed in principle to restrict the 

scope of that exclusion but in respect of which it cannot be 

ruled out that, in an individual case in a particular tax year, 

the scope of that exclusion might be extended by reason of 

the flat-rate nature of the amended scheme. 



22 April 2010 

X – Staatssecretaris van Financiën ® 

Fiscale eenheid Facet BV/Facet Trading BV – Staatssecretaris 


Articles 17(2) and (3) and 28b(A)(2) of the Sixth Directive [...], 

as amended by Directive 92/111 [...], must be interpreted as 

meaning that a taxable person coming within the situation 

referred to in the first subparagraph of Article 28b(A)(2) does 

not have the right immediately to deduct the input VAT charged 

on an intra-Community acquisition. 


Editor's note: the ECJ pointed out that the general regime for the 

deduction of tax, as set out in Article 17 of the Sixth Directive, is not 

intended to replace the specific regime referred to in the second 

subparagraph (correction of VAT on the intra-Community acquisition due 

under the safety net provision) of Article 28b(A)(2) of that Directive, which 

is based on the mechanism of reducing the taxable amount in order to 

make it possible to correct the double taxation. Furthermore, the granting 

of a right to deduct in such a case would risk undermining the 

effectiveness of the second and third (arrangement for intra-Community 

triangulation) subparagraphs of Article 28b(A)(2) of the Sixth Directive in 

view of the fact that the taxable person, having had the right to deduct in 

the Member State which issued the identification number, would no longer 

have any incentive to establish that the intra-Community acquisition in 

question had been taxed in the Member State of arrival of the dispatch or 

transport (Paras. 43 and 44). 

Case C-230/08 

29 April 2010 

Dansk Transport og Logistik – Skatteministeriet 

1-2. [...] 

3. Articles 2(2), 7 and 10(3) of the Sixth Directive [...], as 


meaning that goods seized by the local customs and tax 

authorities on their introduction into the territory of the 

Community and simultaneously or subsequently destroyed by 

those authorities, without having left their possession, must 

be regarded as not having been imported into the Community, 

with the result that the chargeable event for VAT on them 

does not occur and, consequently, that tax does not become 

chargeable. However, the second subparagraph of Article 

10(3) in conjunction with Article 16(1)(B) (c) of that Directive 

and Article 867a of Regulation No. 2454/93, as amended by 

Regulation No. 1662/1999, must be interpreted as meaning 

that, for goods which are seized by those authorities after 

their unlawful introduction into that territory, namely once 

they have gone beyond the area in which the first customs 

office inside that territory is situated, and are simultaneously 

or subsequently destroyed by those authorities, without 

having left their possession, the chargeable event for VAT 

occurs and that tax is chargeable, even if those goods are 

subsequently placed under a customs warehousing 

procedure. 

4. Articles 202, 215(1) and (3), and 217 of Regulation No. 

2913/92, as amended by Regulation No. 955/1999, and 

Articles 7(2) and 10(3) of the Sixth Directive [...], as 

amended by Directive 1999/85, must be interpreted as 

meaning that it is the authorities in the Member State situated 

at the external border of the Community at which the goods 

were unlawfully introduced into the customs territory of the 

Community which are competent to recover the customs debt 

and the VAT, even if those goods were then transported to 

another Member State where they were discovered then 

seized. [...]. 

[2010] ECR I-not yet officially published

Case C-94/09 

6 May 2010 

European Commission – French Republic 

1) 

The Commission's action is dismissed. 


1) 

The Commission had claimed that all supplies of funeral undertakers 

must be subject to a single rate. In France, only the transport of the 

body and of passengers in cars following the hearse or in cars of the 

clergy were subject to the reduced rate. All other supplies made by 

funeral undertakers, with the exception of funeral plaques, religious 

emblems, flowers, various types of printed matter and monumental 

marblework, were subject to the standard rate. 

Case C-311/09 

6 May 2010 

European Commission – Republic of Poland 

By charging VAT in the manner set out in Chapter 13, Paragraph 

1) 

35(1), and (3) to (5) of the Regulation of the Minister for 

Finance of 27 April 2004 on the application of certain provisions 

of the VAT Act, the Republic of Poland has failed to fulfil its 

obligations under Articles 73, 168 and 273 of Directive 2006/112 

[...]. 

[Unofficial translation] 


1) 

Under the Regulation, non-resident transport companies had to account 

for VAT on national passenger transport at the rate of 7% of a flat 

amount of PLZ 285 (EUR 70) per passenger. 

Case C-228/09 

20 May 2010 


1) 

The Commission's action is dismissed. 


1) 

The Commission had claimed that, by including the amount of the 

"op³ata rejestracyjna" (registration charge) in the taxable amount for 

VAT levied on the supply, intra-Community acquisition or importation of 

passenger cars, Poland had failed to fulfil its obligations under Articles 

78, 79, 83 and 86 of Directive 2006/112. 

The ECJ observed that imposition of the Polish tax was directly linked to 

the supply, intra-Community acquisition or importation of passenger 

cars and, in the case of a supply, payable by the supplier. The tax had 

the characteristics of a single-stage excise duty (as in Wisselink, Case 

93/88 and 94/88), not those of a registration tax (as in De Danske 

Bilimportører, Case C-98/05). 

Case C-237/09 

3 June 2010 

Nathalie De Fruytier – Belgian State ® 

Article 13(A)(1)(d) of the Sixth Directive [...], exempting 

"supplies of human organs, blood and milk" from VAT, must be 

interpreted as not applying to the activity of transporting, in a 

self-employed capacity, human organs and samples for hospitals 

and laboratories. 


Case C-262/08 

10 June 2010 

CopyGene A/S – Skatteministeriet 

1. The concept of activities "closely related" to "hospital and 

medical care" within the meaning of Article 13(A)(1)(b) of the 

Sixth Directive [...] is to be interpreted as meaning that it 

does not cover activities such as those at issue in the main 

proceedings consisting in the collection, transportation and 

analysis of umbilical cord blood and the storage of stem cells 

contained in it, where the medical care provided in a hospital 

environment to which those activities are merely potentially 

related has not been performed, commenced or yet 

envisaged. 

2. If the services of stem cell banks such as those at issue in the 

main proceedings are performed by professional medical 

personnel, where such stem cell banks, although authorised 

by the competent health authorities of a Member State, within 

the framework of Directive 2004/23 [...], to handle human 

tissue and cells, do not receive any support from the public 

social security scheme and where the payment for those 

services is not covered by that scheme, Article 13(A)(1)(b) of 

the Sixth Directive [...] does not preclude the national 

authorities from deciding that taxable persons such as 

CopyGene A/S are not "other duly recognised establishments 

of a similar nature" to "hospitals [and] centres for medical 


© 2012 IBFD 

care or diagnosis" within the meaning of Article 13(A)(1)(b) 

of the Sixth Directive [...]. However, neither can that 

provision be interpreted as requiring, as such, the competent 

authorities to refuse to treat a private stem cell bank as an 

establishment "duly recognised" for the purposes of the 

exemption in question. To the extent that it is necessary, it is 

for the referring court to determine whether the refusal of 

recognition for the purposes of the exemption provided for in 

Article 13(A)(1)(b) of the Sixth Directive [...] complies with 

European Union law and, in particular, with the principle of 

fiscal neutrality. 


Case C-58/09 

10 June 2010 

Leo-Libera GmbH – Finanzamt Buchholz in der Nordheide 

Article 135(1)(i) of Directive 2006/112 [...] must be interpreted 

as meaning that the exercise of the discretionary power of the 

Member States to fix conditions and limitations on the exemption 

from VAT provided for by that provision allows those States to 

exempt from that tax only certain forms of gambling. 


Case C-86/09 

10 June 2010 

Future Health Technologies Limited – The Commissioners 

for Her Majesty's Revenue and Customs 

1. Where activities consisting in the dispatch of a kit for 

collecting blood from the umbilical cord of newborn children 

and in the testing and processing of that blood and, where 

appropriate, in the storage of stem cells contained in it for 

possible future therapeutic use, are intended only to ensure 

that a particular resource will be available for medical 

treatment in the uncertain event that treatment becomes 

necessary but not, as such, to diagnose, treat or cure 

diseases or health disorders, such activities, whether taken 

together or separately, do not come within the concept of 

"hospital and medical care" in Article 132(1)(b) of Directive 

2006/112 [...], or within that of "the provision of medical 

care" in Article 132(1)(c) of that Directive. It would be 

otherwise, as regards the analysis of umbilical cord blood, 

only if such analysis were actually intended to enable a 

medical diagnosis to be made, which it is for the referring 

court, if need be, to determine. 

2. The concept of activities "closely related" to "hospital and 

medical care", within the meaning of Article 132(1)(b) of 

Directive 2006/112, is to be interpreted as not covering 

activities, such as those in question in the main proceedings, 

consisting in the dispatch of a kit for collecting blood from the 

umbilical cord of newborn children and in the testing and 

processing of that blood and, where appropriate, in the 

storage of stem cells contained in it for possible future 

therapeutic use to which those activities are merely 

potentially related and which has not been performed, 

commenced or yet envisaged. 


Case C-492/08 

17 June 2010 


1. In applying a reduced rate of VAT to the supply of services by 

avocats, avocats au Conseil d'État et à la Cour de cassation 

and avoués, for which they are paid in full or in part by the 

State under the legal aid scheme, the French Republic has 

failed to fulfil its obligations under Articles 96 and 98(2) of 

Directive 2006/112 [...]; 

2. [...] 


Case C-381/09 

7 July 2010 

Gennaro Curia – Ministero dell'Economia e delle Finanze, 

Agenzia delle Entrate 

Although exorbitant lending is a criminal offence under the 

national criminal code, it falls, despite the fact that it is unlawful, 

within the scope of the Sixth Directive [...]. Article 13(B)(d)(1) of

that Directive must be interpreted as meaning that a Member 

State cannot impose VAT on that activity when the corresponding 

lawful activity of money lending at rates of interest that are not 

excessive is exempt from VAT. 


Case C-582/08 

15 July 2010 

European Commission – United Kingdom of Great Britain 

and Northern Ireland 

1) 

The action is dismissed. 


1) 

By its application, the Commission had asked the ECJ for a declaration 

that, by denying taxable persons not established in the territory of the 

European Union the right to recover input VAT in respect of financial 

services and insurance transactions, the United Kingdom had failed to 

comply with its obligations under Articles 169 to 171 of Directive 

2006/112 and with Article 2(1) of the Thirteenth Directive 

Case C-368/09 

15 July 2010 

Pannon Gép Centrum Kft – APEH Központi Hivatal Hatósági 

Fõosztály Dél-dunántúli Kihelyezett Hatósági Osztály 

Articles 167, 178(a), 220(1) and 226 of Directive 2006/112 must 

be interpreted as precluding national legislation or practice 

whereby the national authorities deny to a taxable person the 

right to deduct from the VAT which he is liable to pay the VAT 

due or paid in respect of services supplied to him on the grounds 

that the initial invoice, in the possession of the taxable person 

when the deduction is made, contained an incorrect completion 

date for the supply of services and the numbering of the 

subsequently corrected invoice and the credit note cancelling the 

initial invoice were not sequential, if the material conditions 

governing deduction are satisfied and, before the tax authority 

concerned has made a decision, the taxable person has 

submitted to the tax authority a corrected invoice stating the 

correct date on which that supply of services was completed, 

even though the numbering of that invoice and the credit note 

cancelling the initial invoice are not sequential. 


Case C-40/09 

29 July 2010 

Astra Zeneca UK Ltd – Commissioners for Her Majesty's 



95/7 [...], must be interpreted as meaning that the provision of a 

retail voucher by a company, which acquired that voucher at a 

price including VAT, to its employees in exchange for their giving 

up part of their cash remuneration constitutes a supply of 

services effected for consideration within the meaning of that 

provision 


Case C-188/09 

29 July 2010 

Profaktor Kulesza, Frankowski, JóŸwiak, Or³owski sp. j. – 

Dyrektor Izby Skarbowej w Bia³ymstoku ® 

1. The common system of VAT, as defined in Article 2(1) and (2) 

of the First Directive [...] and in Articles 2, 10(1) and (2) and 

17(1) and (2) of the Sixth Directive [...], as amended by 

Directive 2004/7 [...], does not preclude a Member State from 

imposing a temporary restriction on the extent of the right of 

taxable persons who have not complied with a formal 

requirement to keep accounting records of their sales to 

deduct input tax paid, on condition that the sanction thus 

provided for complies with the principle of proportionality. 

2. Provisions such as those of Article 111(1) and (2) of the Law 

on the Tax on Goods and Services (ustawa o podatku od 

1) 

towarów i us³ug) of 11 March 2004 are not "special 

measures for derogation" intended to prevent certain types of 

tax evasion or avoidance within the meaning of Article 27(1) 

of the Sixth Directive, as amended by Directive 2004/7. 

3. Article 33 of the Sixth Directive [...], as amended by Directive 

2004/7, does not preclude the maintenance of provisions such 


© 2012 IBFD 

as those of Article 111(1) and (2) of the Law on the Tax on 

Goods and Services of 11 March 2004. 


1) 

Pursuant to Article 111(1) and (2) of the ustawa o podatku od towarów 

i us³ug: 

1. Taxable persons effecting sales to natural persons not engaged in 

economic activity … are required to keep records of turnover and 

the amount of tax due through the use of cash registers. 

2. Until such time as they use cash registers in order to keep a record 

of turnover and amounts of tax due, taxable persons failing to fulfil 

the obligation laid down in paragraph 1 shall forfeit the right to 

reduce the amount of tax due in an amount equivalent to 30% of 

the amount of input tax paid on the acquisition of goods and 

services. 

Case C-248/09 

29 July 2010 

Pakora Pluss SIA – Valsts ienemumu dienests 

1-2. [...] 

3. Article 4(10) of Regulation No. 2913/92, as amended by 

Regulation No. 82/97 must be interpreted as meaning that 

import duties do not include the VAT to be levied on the 

importation of goods. 

4. When goods are imported, the obligation to pay the VAT is 

imposed on the person or persons designated or accepted as 

being liable by the Member State into which the goods are 

imported. 


Case C-581/08 


EMI Group Ltd – The Commissioners for Her Majesty's 


1. A "sample", within the meaning of the second sentence of 

Article 5(6) of the Sixth Directive [...], is a specimen of a 

product which is intended to promote the sales of that 

product and which allows the characteristics and qualities of 

that product to be assessed without resulting in final 

consumption, other than where final consumption is inherent 

in such promotional transactions. That term cannot be 

limited, in a general way, by national legislation to specimens 

presented in a form which is not available for sale or to the 

first of a series of identical specimens given by a taxable 

person to the same recipient, unless that legislation allows 

account to be taken of the nature of the product represented 

and of the specific business context of each transaction in 

which those specimens are distributed. 

2. The concept of "gifts of small value", within the meaning of 

the second sentence of Article 5(6) of the Sixth Directive [...], 

must be interpreted as not precluding national legislation 

which fixes a monetary ceiling of the order of that established 

by the legislation at issue in the main proceedings, namely 

GBP 50, for gifts made to the same person in the course of a 

12-month period or forming part of a series or succession of 

gifts. 

3. The second sentence of Article 5(6) of the Sixth Directive [...] 

precludes national legislation which establishes a presumption 

that goods constituting "gifts of small value" within the 

meaning that provision, distributed by a taxable person to 

different individuals having the same employer, are to be 

treated as having been made to the same person. 

4. The tax status of the recipient of samples has no bearing on 

the answers given to the other questions. 


Case C-392/09 


Uszodaépítõ kft – APEH Központi Hivatal Hatósági Fõosztály 

Articles 167, 168 and 178 of Directive 2006/112 [...] must be 

interpreted as precluding the retroactive application of national 

legislation which, in the context of a reverse charge regime, 

makes the deduction of VAT relating to construction works 

conditional upon the amendment of invoices for those services 

and the submission of a supplementary, amending tax 

declaration, while the tax authority concerned has all the 

information necessary to establish that the taxable person is, as 

the recipient of the supply of services at issue, liable to VAT, and 

to ascertain the amount of tax deductible. 

[2010] ECR I-not yet officially published

Case C-395/09 


Oasis East sp. z o.o. – Minister Finansów 


95/7 [...], the provisions of which have, in essence, been 

reproduced in Article 176 of Directive 2006/112 [...], must be 

construed as not authorising the retention of national legislation, 

applicable when the Sixth Directive [...] entered into force in the 

Member State concerned, which excludes in general the right to 

deduct input VAT paid at the time of the purchase of imported 

services, the price of which is directly or indirectly paid to a 

person established in a State or territory classified as a "tax 

haven" by that national legislation. 




Loyalty Management UK Ltd – Commissioners for Her 

Majesty's Revenue and Customs 

Baxi Group Ltd – Commissioners for Her Majesty's Revenue and 

Customs 

In relation to a customer loyalty rewards scheme such as those at 

issue in the cases in the main proceedings, Articles 5, 6, 

11(A)(1)(a) and – in the version resulting from Article 28f(1) – 

17(2) of the Sixth Directive [...], as amended by Directive 95/7 

[...], must be interpreted as meaning that: 

– payments made by the operator of the scheme concerned to 

redeemers who supply loyalty rewards to customers must be 

regarded, in Case C-53/09, as being the consideration, paid by 

a third party, for a supply of goods to those customers or, as 

the case may be, a supply of services to them. It is, however, 

for the referring court to determine whether those payments 

also include the consideration for a supply of services 

corresponding to a separate service; and 

– payments made by the sponsor to the operator of the scheme 

concerned who supplies loyalty rewards to customers must be 

regarded, in Case C-55/09, as being, in part, the consideration, 

paid by a third party, for a supply of goods to those customers 

and, in part, the consideration for a supply of services made by 

the operator of that scheme for the benefit of that sponsor. 


1) 

LM (C-53/09) operated a customer loyalty rewards scheme. Under this 

scheme, customers earned points which they could redeem for loyalty 

rewards consisting of goods or services when they purchased significant 

quantities of goods or services from retailers participating in the 

scheme. There were four actors in this scheme: the sponsors, that is to 

say, the retailers seeking to encourage customers to buy more from 

them; the customers; the operator of the scheme concerned, namely 

LM; and the redeemers, that is to say, the companies which supplied 

loyalty rewards to customers in return for their points. The sponsors 

awarded points to customers for each purchase on the basis of the 

amount of money spent. When the customer accumulated a sufficient 

number of points, he might receive a loyalty reward in return for those 

points, either for no payment or at a reduced price. The loyalty rewards 

were obtained by the redeemers. Under this scheme, the sponsors paid 

to LM a specified sum of money in respect of each point issued. They 

also paid an annual fee for the marketing, development and promotion 

of the scheme in question. The redeemers received a fixed amount of 

money from LM for each point redeemed; this sum was described as a 

"service charge". 

2) 

Baxi (C-55/09) was part of a group of companies which manufactured 

boilers and other associated heating products. That group of companies 

set up a loyalty reward scheme for customers, in this case installers of 

boilers, in order to encourage them to purchase its products. Baxi acted 

as the sponsor in this scheme. Customers participating in the scheme 

received points when they purchased Baxi's products, which they could 

redeem for loyalty rewards (goods). Baxi subcontracted the operation of 

the loyalty rewards scheme at issue to @1. Under the general conditions 

of this scheme, customers have a contractual relationship with Baxi. 

@1's operation of the loyalty rewards scheme at issue covered, inter 

alia, its marketing to customers by means of catalogues and the 

Internet, the handling of applications for registration, management of 

customers' accounts, the choice, purchase and supply of the loyalty 

rewards, and the provision of a telephone helpline for customers. 

Case C-222/09 


Kronospan Mielec sp. z o.o. – Dyrektor Izby Skarbowej w 

Rzeszowie 

Services consisting of research and development work relating to 

the environment and technology, carried out by engineers 

established in one Member State on a contract basis for the 

benefit of a recipient established in another Member State, must 


© 2012 IBFD 

be classified as "services of engineers" within the meaning of 

Article 9(2)(e) of the Sixth Directive [...]. 


Case C-385/09 


Nidera Handelscompagnie BV – Valstybinë mokesèiø 

inspekcija prie Lietuvos Respublikos finansø ministerijos 

Directive 2006/112 [...] must be interpreted as precluding a 

taxable person for VAT purposes who meets the substantive 

conditions for the right of deduction, in accordance with the 

provisions of that Directive, and who identifies himself as a 

taxable person for VAT purposes within a reasonable period 

following the completion of transactions giving rise to that right 

of deduction, from being denied the possibility of exercising that 

right by national legislation which prohibits the deduction of VAT 

paid on the purchase of goods if the taxpayer was not identified 

as a taxable person for VAT purposes before using those goods 

in his taxable activity. 


Case C-97/09 


Ingrid Schmelz – Finanzamt Waldviertel 

1) 

1. Consideration of the questions has disclosed no factor of 

such a kind as to affect the validity, with regard to Article 49 

EC, of Articles 24(3) and 28i of the Sixth Directive [...], as 

amended by Directive 2006/18 [...], or of Article 283(1)(c) of 

Directive 2006/112 [...]. 

2. Articles 24 and 24a of the Sixth Directive, as amended by 

Directive 2006/18, and Articles 284 to 287 of Directive 

2006/112 must be interpreted as meaning that the term 

"annual turnover" refers to the turnover generated by an 

undertaking in one year in the Member State in which it is 

established. 


1) 

The main question was whether or not the exclusion of non-resident 

taxable persons from the exemption for small businesses infringes the 

principle of non-discrimination (Article 12 EC), the freedom of 

establishment (Article 43 EC et seq.), the freedom to provide services 

(Article 49 EC), or the principle of equal treatment. The ECJ declared 

that the provisions on the freedom of establishment require a 

permanent presence in terms of premises, staff and equipment, that 

the principle of non-discrimination does not apply independently and 

that the principle of equal treatment is part of the freedom to provide 

services. 

Case C-49/09 



By applying a reduced VAT rate of 7% to supplies, import and 

intra-Community acquisition of clothing and clothing accessories 

for babies and of children's footwear, the Republic of Poland has 

failed to fulfil its obligations under Article 98 of Directive 

2006/112 [...], in conjunction with Annex III thereto. 


Case C-175/09 


AXA UK PLC – Commissioners for Her Majesty's Revenue and 

Customs ® 

Article 13(B)(d)(3) of the Sixth Directive [...] is to be interpreted 

as meaning that the exemption from VAT provided for by that 

provision does not cover a supply of services which consist, in 

essence, in requesting a third party's bank to transfer to the 

service supplier's account, via the direct debit system, a sum due 

from that party to the service supplier's client, in sending to the 

client a statement of the sums received, in making contact with 

the third parties from whom the service supplier has not received 

payment and, finally, in giving instructions to the service 

supplier's bank to transfer the payments received, less the 

service supplier's remuneration, to the client's bank account. 


Case C-84/09 


X – Skatteverket 

1. The first paragraph of Article 20 and Article 138(1) of 

Directive 2006/112 [...] are to be interpreted as meaning that

the classification of a transaction as an intra-Community supply 

or acquisition cannot be made contingent on the observance of 

any time period during which the transport of the goods in 

question from the Member State of supply to the Member 

State of destination must be commenced or completed. In the 

specific case of the acquisition of a new means of transport 

within the meaning of Article 2(1)(b)(ii) of that Directive, the 

determination of the intra-Community nature of the transaction 

must be made through an overall assessment of all the 

objective circumstances and the purchaser's intentions, 

provided that it is supported by objective evidence which make 

it possible to identify the Member State in which final use of 

the goods concerned is envisaged. 

2. The assessment of whether a means of transport which is the 

subject-matter of an intra-Community acquisition is new within 

the meaning of Article 2(2)(b) of Directive 2006/112 must be 

made at the time of the supply of the goods in question by the 

vendor to the purchaser. 


Case C-156/09 


Verigen Transplantation Service International AG – 

Finanzamt Leverkusen ® 

Article 13(A)(1)(c) of the Sixth Directive [...], as amended by 

Directive 95/7 [...], must be interpreted as meaning that the 

removal of joint cartilage cells from cartilage material taken from 

a human being and the subsequent multiplication of those cells 

for reimplantation for therapeutic purposes constitute "provision 

of medical care" in accordance with that provision. 


Case C-276/09 


Everything Everywhere Ltd, formerly T-Mobile (UK) Ltd – 

Commissioners for Her Majesty's Revenue and Customs 

For the purposes of collecting VAT, the additional charges 

invoiced by a provider of telecommunications services to its 

customers, where the latter pay for those services not by Direct 

Debit or by Bankers' Automated Clearing System transfer but by 

credit card, debit card, cheque or cash over the counter at a bank 

or authorised payment agent acting on behalf of that service 

provider, do not constitute consideration for a supply of services 

distinct and independent from the principal supply of services 

consisting in the supply of telecommunications services. 


Case C-285/09 


R (criminal proceedings against –) 

In circumstances such as those at issue in the main proceedings, 

in which an intra-Community supply of goods has actually taken 

place, but when, at the time of that supply, the supplier concealed 

the identity of the true purchaser in order to enable the latter to 

evade payment of VAT, the Member State of departure of the 

intra-Community supply may, pursuant to its powers under the 

first part of the sentence in Article 28c(A) of the Sixth Directive 

[...] , as amended by Directive 2000/65 [...], refuse to allow an 

exemption in respect of that transaction. 


Case C-31/10 


Minerva Kulturreisen GmbH – Finanzamt Freital 

Article 26 of the Sixth Directive [...] is to be interpreted as not 

applying to the sale by a travel agent of opera tickets in isolation, 

without the provision of a travel service. 


Case C-270/09 


MacDonald Resorts Ltd – The Commissioners for Her Majesty's 

Revenue & Customs 

1. Supplies of services effected by an operator such as the 

applicant in the main proceedings under a scheme such as the 

‘Options Scheme' at issue in the main proceedings must be 


© 2012 IBFD 

classified at the time when the customer participating in such 

a scheme converts the rights he initially acquired into a 

service offered by that operator. 

Where those rights are converted into hotel accommodation 

or into a right to temporarily use a property, those supplies 

are supplies of services connected with immovable property 

within the meaning of Article 9(2)(a) of the Sixth Directive 

[...], as amended by Directive 2001/115 [...], which are 

performed at the place where the hotel or that property is 

situated. 

2. Under a scheme such as the ‘Options Scheme' at issue in the 

main proceedings, when the customer converts the rights he 

initially acquired into a right to temporarily use a property, 

the supply of services concerned constitutes the letting of 

immovable property within the meaning of Article 13(B)(b) of 

the Sixth Directive [...], as amended by Directive 2001/115 

(now Article 135(1)(l) of Directive 2006/112 [...]). However, 

that provision does not prevent Member States from 

excluding that supply from exemption. 


Case C-430/09 


Euro Tyre Holding BV – Staatssecretaris van Financiën 

When goods are the subject of two successive supplies between 

different taxable persons acting as such, but of a single 

intra-Community transport, the determination of the transaction 

to which that transport should be ascribed, namely the first or 

second supply – given that that transaction therefore falls within 

the concept of an intra-Community supply for the purposes of 

the first subparagraph of Article 28c(A)(a) of the Sixth Directive 

[...], as amended by Directive 96/95 [...], read in conjunction 

with Article 8(1)(a) and (b), the first subparagraph of Article 

28a(1)(a), and Article 28b(A)(1) of that Directive – must be 

conducted in the light of an overall assessment of all the 

circumstances of the case in order to establish which of those 

two supplies fulfils all the conditions relating to an 

intra-Community supply. 

In circumstances such as those at issue in the main proceedings, 

in which the first person acquiring the goods, having obtained 

the right to dispose of the goods as owner in the Member State 

of the first supply, expresses his intention to transport those 

goods to another Member State and presents his VAT 

identification number attributed by that other State, the 

intra-Community transport should be ascribed to the first supply, 

on condition that the right to dispose of the goods as owner has 

been transferred to the second person acquiring the goods in the 

Member State of destination of the intra-Community transport. It 

is for the referring court to establish whether that condition has 

been fulfilled in the case pending before it. 


Case C-103/09 


Weald Leasing Ltd – The Commissioners for Her Majesty's 

Revenue and Customs ® 

1. The tax advantage accruing from an undertaking's recourse 

to asset leasing transactions, such as those at issue in the 

main proceedings, instead of the outright purchase of those 

assets, does not constitute a tax advantage the grant of 

which would be contrary to the purpose of the relevant 

provisions of the Sixth Directive [...], as amended by Directive 

95/7 [...], and of the national legislation transposing it, 

provided that the contractual terms of those transactions, 

particularly those concerned with setting the level of rentals, 

correspond to arm's length terms and that the involvement of 

an intermediate third party company in those transactions is 

not such as to preclude the application of those provisions, a 

matter which it is for the national court to determine. The fact 

that the undertaking does not engage in leasing transactions 

in the context of its normal commercial operations is 

irrelevant in that regard. 

2. If certain contractual terms of the leasing transactions at 

issue in the main proceedings, and/or the intervention of an 

intermediate third party company in those transactions, 

constituted an abusive practice, those transactions must be

edefined so as to re-establish the situation that would have 

prevailed in the absence of the elements of those contractual 

terms which were abusive and/or in the absence of the 

intervention of that company. 


Case C-277/09 


RBS Deutschland Holdings GmbH – The Commissioners for 

Her Majesty's Revenue and Customs ® 

1. In circumstances such as those of the main proceedings, 

Article 17(3)(a) of the Sixth Directive [...] must be interpreted 

as meaning that a Member State cannot refuse to allow a 

taxable person to deduct input VAT paid on the acquisition of 

goods in that Member State, where those goods have been 

used for the purposes of leasing transactions carried out in 

another Member State, solely on the ground that the output 

transactions have not given rise to the payment of VAT in the 

second Member State. 

2. The principle of prohibiting abusive practices does not preclude 

the right to deduct VAT, recognised in Article 17(3)(a) of the 

Sixth Directive [...], in circumstances such as those of the main 

proceedings, in which a company established in one Member 

State elects to have its subsidiary, established in another 

Member State, carry out transactions for the leasing of goods 

to a third company established in the first Member State, in 

order to avoid a situation in which VAT is payable on the sums 

paid as consideration for those transactions, the transactions 

having been categorised in the first Member State as supplies 

of rental services carried out in the second Member State, and 

in that second Member State as supplies of goods carried out 

in the first Member State. 


Case C-433/09 


European Commission – Republic of Austria 

1. By including the Normverbrauchsabgabe in the taxable amount 

for the imposition of VAT on the supply of motor vehicles in 

Austria, Austria has failed to fulfil its obligations under Article 

78 of the VAT Directive. 

1) 

2. The remainder of the action is dismissed. 

Unoffical translation 


1) 

According to the Commission's complaint, Austria had also violated 

Article 79(1)(c) of the VAT Directive. 

Case C-438/09 


Bogus³aw Juliusz Dankowski – Dyrektor Izby Skarbowej w 

£odzi 

1. Articles 18(1)(a) and 22(3)(b) of the Sixth Directive [...], as 


meaning that a taxable person has the right to deduct VAT 

paid in respect of services supplied by another taxable person 

who is not registered for that tax, where the relevant invoices 

contain all the information required by Article 22(3)(b), in 

particular the information needed to identify the person who 

drew up those invoices and to ascertain the nature of the 

services provided. 


Directive 2006/18 must be interpreted as precluding national 

legislation which excludes the right to deduct VAT paid by a 

taxable person to another taxable person, who has provided 

services, where the latter has not registered for the purposes 

of that tax. 


Case C-116/10 


Pierre Feltgen, in his capacity as administrator in the 

bankruptcy of Bacino Charter Company SA, Bacino Charter 

Company SA – État du Grand-Duché de Luxembourg, 

Administration de l'enregistrement et des domaines 


91/680 [...], must be interpreted as meaning that the exemption 1) 

from VAT provided for by that provision does not apply to services 


© 2012 IBFD 

consisting of making a vessel available, for reward, with a crew, 

to natural persons for purposes of leisure travel on the high seas. 


1) 

Zero rate. 

Case C-489/09 

27 January 2011 

Vandoorne NV – Belgische Staat 

Articles 11(C)(1) and 27(1) and (5) of the Sixth Directive [...], as 

amended by Directive 2004/7 [...], must be interpreted as not 

precluding national legislation, such as that at issue in the main 

proceedings, which, by providing, for the purposes of simplifying 

the procedure for charging VAT and of combating tax evasion or 

avoidance in regard to manufactured tobacco, for the levying of 

that tax by means of tax labels, in a single charge and at source, 

from the manufacturer or importer of those products, excludes 

intermediate suppliers operating at a subsequent stage in the 

supply chain from the right to obtain reimbursement of VAT in 

the event of non-payment by the purchaser of the price for those 

products. 

[2011] ECR I-not yet officially published 

Case C-41/09 

3 March 2011 

European Commission – Kingdom of the Netherlands 

1. By applying a reduced rate of VAT to all supplies, imports, 

and intra-Community acquisitions of horses, the Kingdom of 

the Netherlands has failed to fulfil its obligations under Article 

12, read in conjunction with Annex H, of the Sixth Directive 

[...], as amended by Directive 2006/18 [...], and under 

Articles 96 to 99(1) of Directive 2006/112 [...], read in 

conjunction with Annex III thereto; 

2-3. [...] 


Case C-203/10 


Auto Nikolovi OOD – Direktsia Obzhalvane i upravlenie na 

izpalnenieto, Varna ® 

1. Article 314 of Directive 2006/112 [...] must be interpreted as 

meaning that the margin scheme is not applicable to supplies 

of goods such as spare parts for motor vehicles, which the 

taxable dealer himself imported into the European Union 

under the normal VAT scheme. 

2. The first subparagraph of Article 320(1) and Article 320(2) of 

Directive 2006/112 must be interpreted as meaning that they 

preclude a national provision which provides for the deferral, 

until the subsequent supply under the normal VAT scheme, of 

the right of the taxable dealer to deduct VAT paid on 

importation of goods other than works of art, collectors' items 

or antiques. 

3. Article 314, the first subparagraph of Article 320(1) and 

Article 320(2) of Directive 2006/112 have direct effect which 

authorises an individual to rely on them before a national 

court for the purposes of having national legislation which is 

incompatible with those provisions disapplied. 


Joined Cases C-497/09, C-499/09, C-501/09 and 

C-502/09 


Manfred Bog – Finanzamt Burgdorf (C-497/09) ® 

Cinemax X Entertainment GmbH & Co. KG, formerly 

Hans-Joachim Flebbe Filmtheater GmbH & Co.KG – Finanzamt 

Hamburg-Barmbek-Uhlenhorst (C-499/09) 

Lothar Lohmeyer – Finanzamt Minden (C-501/09) 

Fleischerei Nier GmbH & Co. KG – Finanzamt Detmold 

(C-502/09) 

1. Articles 5 and 6 of the Sixth Directive [...], as amended by 

Directive 92/111 [...], must be interpreted as meaning that: 

– the supply of food or meals freshly prepared for immediate 

consumption from snack stalls or mobile snack bars or in 

cinema foyers is a supply of goods within the meaning of 

Article 5 if a qualitative examination of the entire 

transaction shows that the elements of supply of services

preceding and accompanying the supply of the food are not 

predominant; 

– except in cases in which a party catering service does no 

more than deliver standard meals without any additional 

elements of supply of services, or in which other special 

circumstances show that the supply of the food represents 

the predominant element of a transaction, the activities of a 

party catering service are supplies of services within the 

meaning of Article 6. 

2. In cases of the supply of goods, the term "foodstuffs" in 

category 1 of Annex H to the Sixth Directive [...], as amended 

by Directive 92/111, must be interpreted as also covering food 

and meals which have been prepared for immediate 

consumption by boiling, grilling, roasting, baking or other 

means. 


Case C-540/09 


Skandinaviska Enskilda Banken AB Momsgrupp – Skatteverket 


as meaning that the exemption from VAT laid down therein covers 

services supplied by a credit institution, for consideration, in the 

form of an underwriting guarantee to a company wishing to issue 

shares, where under that guarantee the credit institution 

undertakes to acquire any shares which are not subscribed within 

the period for share subscription. 


Case C-441/09 

12 May 2011 

European Commission – Republic of Austria 

1. By applying a reduced rate of VAT to the supply, importation 

and intra-Community acquisition of horses, the Republic of 

Austria has failed to fulfil its obligations under Articles 96 and 

98 of Directive 2006/112 [...], read in conjunction with Annex 

III thereto. 

2-3. [...] 


Case C-453/09 


European Commission – Federal Republic of Germany 

1. By applying a reduced rate of VAT to the supply, importation 

and intra-Community acquisition of horses, the Federal 

Republic of Germany has failed to fulfil its obligations under 

Articles 96 and 98 of Directive 2006/112 [...], read in 

conjunction with Annex III thereto. 

2-3. [...] 


Case C-107/10 


Enel Maritsa Iztok 3 AD – Direktor 'Obzhalvane i upravlenie na 

izpalnenieto' NAP 

1. Article 183 of Directive 2006/112 [...], as amended by 

Directive 2006/138 [...], in conjunction with the principle of 

the protection of legitimate expectations, is to be interpreted 

as precluding national legislation which provides, with 

retrospective effect, for the extension of the period within 

which excess [input] VAT is to be refunded, in so far as that 

legislation deprives the taxable person of the right enjoyed 

before the entry into force of the legislation to obtain default 

interest on the sum to be refunded. 

2. Article 183 of Directive 2006/112, as amended by Directive 

2006/138, in the light of the principle of fiscal neutrality, is to 

be interpreted as precluding national legislation under which 

the normal period for refunding excess [input] VAT, at the 

expiry of which default interest is payable on the sum to be 

refunded, is extended where a tax investigation is instigated, 

the effect of the extension being that such interest is payable 

only from the date on which the investigation is completed, the 

excess having already been carried forward during the three 

tax periods following that in which it arose. On the other hand, 


© 2012 IBFD 

the fact that the normal period is 45 days is not contrary to 

that provision. 

3. Article 183 of Directive 2006/112, as amended by Directive 

2006/138, is to be interpreted as not precluding the refund of 

excess [input] VAT by way of set-off. 


Case C-285/10 

9 June 2011 

Campsa Estaciones de Servicio SA – Administración del 

Estado 

The Sixth Directive [...] must be interpreted as precluding a 

Member State from applying to transactions, such as those in the 

main proceedings, effected between connected parties having 

agreed a price which is patently lower than the open-market 

price, a rule for determining the taxable amount other than the 

general rule laid down in Article 11(A)(1)(a) of that Directive, by 

extending the scope of the rules for determining the taxable 

amount on the application of goods and services for private use 

by a taxable person, within the meaning of Articles 5(6) and 6(2) 

of that Directive, when the procedure provided for in Article 27 

of that Directive to obtain authorisation for such derogation from 

that general rule has not been followed by that Member State. 


Case C-351/10 

16 June 2011 

Laki DOOEL – Zollamt Linz Wels 

Article 555(1) and Article 558(1)(c) of Regulation 2454/93 [...], 

as amended by Regulation [...] 993/2001, must be interpreted 

as meaning that the irregularity in respect of the use of a vehicle 

imported into the European Union under the temporary 

importation procedure with total relief from import duties which 

is used for internal traffic must be regarded as occurring at the 

moment of crossing the border of the Member State in which the 

vehicle is used in breach of the national provisions in the field of 

transport, that is to say, without authorisation to unload given by 

the Member State of unloading, the authorities of that Member 

State being responsible for levying those duties. 


Case C-464/10 

14 July 2011 

Pierre Henfling, Raphaël Davin and Koenraad Tanghe, 

acting as administrators in the insolvency of Tiercé 

Franco-Belge SA – État belge ® 

Articles 6(4) and 13(B)(f) of the Sixth Directive [...] must be 

interpreted as meaning that, in so far as an economic operator 

acts in his own name, but on behalf of an undertaking carrying 

on a bet-taking business, in the collection of bets covered by the 

exemption from VAT under Article 13(B)(f), that latter 

undertaking is to be considered, in accordance with Article 6(4), 

to provide that operator with a supply of bets coming under that 

exemption. 


Case C-106/10 


Lidl & Companhia – Fazenda Pública 

A tax such as vehicle tax (imposto sobre veículos), at issue in the 

main proceedings, the chargeable event for which is linked 

directly to the supply of a vehicle falling within the ambit of that 

tax and which is paid by the supplier of that vehicle, is covered 

by the definition of "taxes, duties, levies and charges" for the 

purpose of point (a) of the first paragraph of Article 78 of 

Directive 2006/112 [...] and must, pursuant to that provision, be 

included in the taxable amount for VAT on the supply of that 

vehicle. 


Case C-274/10 


European Commission – Republic of Hungary 

1. – by requiring taxable persons whose tax declaration for a 

given tax period records an "excess" within the meaning of 

Article 183 of Directive 2006/112 [...] to carry forward

that excess or a part of it to the following tax year [read: 

tax period] where the taxable person has not paid the 

supplier the full amount for the purchase in question, and 

– because, as a result of that requirement, certain taxable 

persons whose tax declarations regularly record such an 

"excess" may be required more than once to carry forward 

the excess to the following tax year [read: tax period], 

the Republic of Hungary has failed to fulfil its obligations under 


2. [...] 


Case C-350/10 


Nordea Pankki Suomi Oyj 

Article 13(B)(d)(3) and (5) of the Sixth Directive [...] must be 

interpreted as meaning that the exemption from VAT under that 

provision does not cover electronic messaging services for 

financial institutions, such as those at issue in the main 




15 September 2011 

Jaros³aw S³aby – Minister Finansów (C-180/10) 

Emilian Kuæ and Halina Jeziorska-Kuæ – Dyrektor Izby 

Skarbowej w Warszawie (C-181/10) 

The supply of land designated for development must be regarded 

as subject to VAT under the national legislation of a Member State 

if that State has availed itself of the option provided for by Article 

12(1) of Directive 2006/112 [...], as amended by Directive 

2006/138 [...], irrespective of whether the transaction is carried 

out on a continuing basis or whether the person who effected the 

supply carries out an activity of a producer, a trader or a person 

supplying services, to the extent that that transaction does not 

constitute the mere exercise of the right of ownership by its 

holder. 

A natural person who carried out an agricultural activity on land 

that was reclassified, following a change to urban management 

plans which occurred for reasons beyond his control, as land 

designated for development must not be regarded as a taxable 

person for VAT for the purposes of Articles 9(1) and 12(1) of 

Directive 2006/112, as amended by Directive 2006/138, when he 

begins to sell that land if those sales fall within the scope of the 

management of the private property of that person. 

If, on the other hand, that person takes active steps, for the 

purpose of concluding those sales, to market property by 

mobilising resources similar to those deployed by a producer, a 

trader or a person supplying services within the meaning of the 

second subparagraph of Article 9(1) of Directive 2006/112, as 

amended by Directive 2006/138, that person must be regarded as 

carrying out an “economic activity” within the meaning of that 

article and must, therefore, be regarded as a taxable person for 


The fact that that person is a “flat-rate farmer” within the 

meaning of Article 295(1)(3) of Directive 2006/112, as amended 

by Directive 2006/138, is irrelevant in this respect. 


Case C-421/10 

6 October 2011 

Markus Stoppelkamp – Finanzamt Deggendorf ® 

Article 21(1)(b) of the Sixth Directive [...], as amended by 

Directive 2000/65 [...], must be interpreted as meaning that, in 

order for him to be considered a "taxable person who is not 

established within the territory of the country", it is sufficient that 

the taxable person should have established the seat of his 

economic activity outside that country. 


Case C-530/09 


Inter-Mark Group sp. z o.o. sp. komandytowa – Minister 

Finansów 

Directive 2006/112 [...] must be interpreted as meaning that a 

supply of services consisting of the design, temporary provision 


© 2012 IBFD 

and, where necessary, the transportation and assembly of a fair 

or exhibition stand for clients presenting their goods or services 

at fairs and exhibitions is liable to come within the scope of: 

1 

– Article 56(1)(b) of that Directive, in the case where that 

stand is designed or used for purposes of advertising; 

2 

– Article 52(a) of that Directive, in the case where that stand is 

designed and provided for a specific fair or exhibition on a 

cultural, artistic, sporting, scientific, educational, 

entertainment or similar theme, or where that stand 

corresponds to a model in respect of which the organiser of a 

specific fair or exhibition has prescribed the form, size, 

material composition or visual appearance; 

3 

– Article 56(1)(g) of that Directive, in the case where the 

temporary provision, for payment, of the constituent material 

elements of that stand constitutes a determining element of 

that supply. 


1 

Text until 1 January 2010: Advertising service supplied to taxable 

persons established in another Member State and to customers established 

outside the European Union. 

2 

Text until 1 January 2010: Cultural, artistic, sporting, scientific, 

educational, entertainment or similar activities, including the activities of 

the organizers of such activities. 

3 

Text until 1 January 2010: Hiring out movable tangible property, with the 

exception of means of transport, to taxable persons established in another 

Member State and to customers established outside the European Union. 

The ECJ also held that the mere fact that a fair or exhibition stand must, 

on an ad-hoc and temporary basis, be installed on immovable property, or 

inside such property, is insufficient to categorize the services at issue as 

being connected with immovable property, within the meaning of Article 

45 of Directive 2006/112 (text 2009) [Article 47 of the current VAT 

Directive]. 

Case C 93/10 


GFKL Financial Services AG – Finanzamt Essen-NordOst ® 

Articles 2(1) and 4 of the Sixth Directive [...] must be interpreted 

as meaning that an operator who, at his own risk, purchases 

defaulted debts at a price below their face value does not effect 

a supply of services for consideration within the meaning of 

Article 2(1) and does not carry out an economic activity falling 

within the scope of that Directive when the difference between 

the face value of those debts and their purchase price reflects 

the actual economic value of the debts at the time of their 

assignment. 


Case C-504/10 


Tanoarch s.r.o. – Daòové riadite¾stvo Slovenskej republiky 

1. A taxpayer may, in principle, claim a right of deduction of VAT 

paid or payable for the supply of a service, carried out for 

consideration, where the applicable national law permits the 

assignment of a share of the co-ownership of an invention 

which confers rights relating to the invention. 

2. It is for the referring court to establish, taking into account all 

the factual circumstances characterising the supply of the 

service in the case in the main proceedings, whether or not 

there has been an abuse of rights with regard to the right of 

deduction of input VAT. 



10 November 2011 

The Rank Group plc – Commissioners for Her Majesty's 

Revenue and Customs ® 

1. The principle of fiscal neutrality must be interpreted as 

meaning that a difference in treatment for the purposes of 

VAT of two supplies of services which are identical or similar 

from the point of view of the consumer and meet the same 

needs of the consumer is sufficient to establish an 

infringement of that principle. Such an infringement thus does 

not require in addition that the actual existence of 

competition between the services in question or distortion of 

competition because of such difference in treatment be 

established.

2. Where there is a difference in treatment of two games of 

chance as regards the granting of an exemption from VAT 

under Article 13(B)(f) of the Sixth Directive [...], the principle 

of fiscal neutrality must be interpreted as meaning that no 

account should be taken of the fact that those two games fall 

into different licensing categories and are subject to different 

legal regimes relating to control and regulation. 

3. In order to assess whether, in the light of the principle of fiscal 

neutrality, two types of slot machine are similar and require 

the same treatment for the purposes of VAT, it must be 

established whether the use of those types of machine is 

comparable from the point of view of the average consumer 

and meets the same needs of that consumer, and the matters 

to be taken into account in that connection are, inter alia, the 

minimum and maximum permitted stakes and prizes and the 

chances of winning. 


meaning that a taxable person cannot claim reimbursement of 

the VAT paid on certain supplies of services in reliance on a 

breach of that principle, where the tax authorities of the 

Member State concerned have, in practice, treated similar 

services as exempt supplies, although they were not exempt 

from VAT under the relevant national legislation. 


meaning that a Member State which has exercised its 

discretion under Article 13(B)(f) of the Sixth Directive [...] and 

has exempted from VAT the provision of all facilities for playing 

games of chance, while excluding from that exemption a 

category of machines which meet certain criteria, may not 

contest a claim for reimbursement of VAT based on the breach 

of that principle by arguing that it responded with due 

diligence to the development of a new type of machine not 

meeting those criteria. 


Case C-444/10 

10 November 2011 

Christel Schriever – Finanzamt Lüdenscheid ® 


meaning that there is a transfer of a totality of assets, or a part 

thereof, for the purposes of that provision, where the stock and 

fittings of a retail outlet are transferred concomitantly with the 

conclusion of a contract of lease, to the transferee, of the 

premises of that outlet for an indefinite period but terminable at 

short notice by either party, provided that the assets transferred 

are sufficient for the transferee to be able to carry on an 

independent economic activity on a lasting basis. 


Case C-427/10 

15 December 2011 

Banca Antoniana Popolare Veneta SpA, incorporante la 

Banca Nazionale dell'Agricoltura SpA – Ministero dell'Economia e 

delle Finanze, Agenzia delle Entrate 

The principle of effectiveness does not preclude national rules 

governing the recovery of sums paid but not due, under which the 

time-limits for a civil law action for recovery of sums paid but not 

due, brought by the recipient of services against the supplier, a 

taxable person for the purposes of VAT, are more generous than 

the specific time-limits for a fiscal law action for a tax refund, 

brought by the supplier against the tax authority, provided that it 

is possible for that taxable person effectively to claim reimbursement 

of the VAT from the tax authority. That condition is not 

satisfied where the application of such rules has the effect of 

totally depriving the taxable person of the right to obtain from the 

tax authority a refund of the VAT paid but not due, which the 

taxable person has himself had to pay back to the recipient of his 

services. 


Case C-624/10 



By providing in Title IV of Administrative Instruction No. 105 of 23 

June 2006 (3 A-9-06) for an administrative concession deviating 

from the VAT reverse charge mechanism and requiring suppliers 


© 2012 IBFD 

of goods or services established outside France to register in 

France and to appoint a tax representative and allowing them to 

deduct the VAT they have declared in the name and for the 

account of their customers, the French Republic has failed to 

fulfil its obligations under the VAT Directive, in particular Arts. 

168, 171, 193, 194, 204 and 214 thereof. 


Case C-499/10 


Vlaamse Oliemaatschappij NV – FOD Financiën 


2001/115 [...], must be interpreted as not authorising the 

Member States to provide that a warehouse-keeper other than a 

customs warehouse-keeper is jointly and severally liable for the 

VAT which is owing on a supply of goods made for valuable 

consideration, and released from the warehouse, by the owner 

of the goods who is liable for the tax on those goods, even 

where the warehouse-keeper acts in good faith or where no fault 

or negligence can be imputed to him. 

[2011] ECR I-not yet officially published


© 2012 IBFD

Taxable persons 

(Article 9 of Directive 2006/112) 

Index of Topics – 1 


181/78 

229/78 

12-06-1979 Ketelhandel P. van Paassen 

Denkavit Dienstbetoon 

© 2012 IBFD 

Concept of taxable person 1 

C-23/98 27-01-2000 Heerma Supply by partner to partnership 18 

C-210/04 23-03-2006 FCE Bank plc Fixed establishments 35 

C-355/06 18-10-2007 Van der Steen Director/sole shareholder 42 

C-162/07 22-05-2008 Ampliscientifica Group registration 44 

C-180/10 15-09-2011 S³aby Disposal of building land 58 

C-181/10 15-09-2011 Kuæ Disposal of building land 58 

Economic activities 



89/81 01-04-1982 Hong Kong Trade Development Council Services free of charge 1 

268/83 14-02-1985 Rompelman Start of economic activities – Purchase option 3 

102/86 08-03-1988 Apple and Pear Development Council Annual charge imposed on apple and pear 

growers 

C-60/90 20-06-1991 Polysar Holding company – Holding of shares 8 

C-16/93 03-03-1994 Tolsma Services free of charge S Organ player 10 

C-110/94 29-02-1996 Intercommunale voor Zeewaterontzilting 

INZO 

Profitability study 11 

C-155/94 20-06-1996 Wellcome Trust Purchase/sale of shares 12 

C-80/95 06-02-1997 Harnas & Helm Holding of bonds 13 

C-23/98 27-01-2000 Heerma Supply by partner to partnership 18 

C-110/98 

through 

C-147/98 

21-03-2000 Gabalfrisa Conditional deduction 18 

C-102/00 12-07-2001 Welthgrove Holding company 23 

C-305/01 26-06-2003 MKG-Kraftfahrzeuge-Factoring Exploitation of property S Factoring – Debt 

collection 

C-255/02 21-02-2006 Halifax Abuse of rights – Economic activities without 

economic objective 

C-8/03 21-10-2004 Banque Bruxelles Lambert SA (BBL) Open-ended investment company (SICAV) 30 

C-32/03 03-03-2005 I/S Fini H End of business activities 31 

C-223/03 21-02-2006 University of Huddersfield Economic activities without economic 

objective 

C-267/08 06-10-2009 SPÖ Landesorganisation Kärnten External advertising – Political party 49 


C-180/10 15-09-2011 S³aby Disposal of building land 58 

C-181/10 15-09-2011 Kuæ Disposal of building land 58 

Illegal activities 



294/82 28-02-1984 Senta Einberger Importation of drugs 2 

269/86 05-07-1988 Mol Supply of drugs and amphetamines 5 

289/86 05-07-1988 Happy Family Supply of narcotic drugs and drugs derived 

from hemp 

C-343/89 06-12-1990 Witzemann Importation of counterfeit currency 8 


C-283/95 11-06-1998 Karlheinz Fischer Illegal casino 16 

C-3/97 28-05-1998 Goodwin and Unstead Supply of counterfeit perfumes 16 

C-158/98 29-06-1999 Coffeeshop "Siberië" Renting out a space for the sale of drugs 18 

4 

26 

34 

35 

5

Illegal activities 




C-455/98 29-06-2000 Kaupo Salumets Smuggling of ethyl alcohol 19 

C-381/09 07-07-2010 Gennaro Curia Exorbitant lending activities 52 

Activities as public authorities 



235/85 26-03-1987 Commission – Netherlands Public notaries and bailiffs 4 

231/87 17-10-1989 Comune di Carpaneto Piacentino Criteria for activities as public authority 7 

C-129/88 17-10-1989 Comune di Rivergaro Criteria for activities as public authority 7 

C-4/89 15-05-1990 Comune di Carpaneto Piacentino Criteria for activities as public authority 7 

C-202/90 25-07-1991 Ayuntamiento de Sevilla Tax collectors 8 

C-247/95 06-02-1997 Marktgemeinde Welden Exempt activities supplied as public authority 13 

C-276/97 12-09-2000 Commission – France Toll 19 

C-358/97 12-09-2000 Commission – Ireland Toll 19 

C-359/97 12-09-2000 Commission – United Kingdom Toll 19 

C-408/97 12-09-2000 Commission – Netherlands Toll 19 

C-260/98 12-09-2000 Commission – Greece Toll 19 

C-446/98 14-12-2000 Câmara Municipal do Porto Letting of parking space 20 

C-284/04 26-06-2007 T-Mobile, 3G Mobile, Mobilkom, 

Master-talk, ONE, Hutchison, Tele.ring, 

TRA 

C-369/04 26-06-2007 Hutchison,MM02, Orange, T-Mobile, 

Vodafone 

© 2012 IBFD 

Issue of UMTS licences 40 

Issue of UMTS licences 41 

C-430/04 08-06-2006 Feuerbestattungsverein Halle eV Distortion of competition 37 

C-442/05 03-04-2008 Torgau-Westelbien Supply of water – Household connection 43 

C-408/06 13-12-2007 Franz Götz Milk quota sales points 42 

C-288/07 16-09-2008 Isle of Wight Public bodies – Distortions of competition 45 

C-456/07 21-05-2008 Karol Mihal Bailiffs 44 

C-554/07 16-07-2009 Commission – Ireland Public bodies 49 

C-102/08 04-06-2009 Salix Exempt transactions 48 

C-154/08 12-11-2009 Commission – Spain Land registrars 50 


Supplies of goods and services 

(Articles 14 and 24 of Directive 2006/112) 


139/84 14-05-1985 Van Dijk's Boekhuis Production of goods 3 

73/85 08-07-1986 Hans-Dieter and Ute Kerrutt Bauherrenmodell 4 

C-320/88 08-02-1990 Safe Transfer of economic ownership 7 

C-468/93 28-03-1996 Gemeente Emmen Concept of building land 12 

C-215/94 29-02-1996 Jürgen Mohr Discontinuing milk production 12 

C-231/94 02-05-1996 Faaborg-Gelting Linien Restaurant transactions on board ferries 12 

C-384/95 18-12-1997 Landboden-Agrardienste Non-harvesting 15 

C-172/96 14-07-1998 The First National Bank of Chicago Foreign-exchange transactions 16 

C-498/99 17-09-2002 Town & County Factors Transactions binding in honour 25 

C-77/01 29-04-2004 Empresa de Desenvolvimento Consortium 28 

C-442/01 26-06-2003 KapHag Renditefonds Contribution in cash to partnership 26 

C-497/01 27-11-2003 Zita Modes Totality of assets 28 

C-354/03 12-01-2006 Optigen Economic activities – Carousel fraud – 

Innocent party 

34

Supplies of goods and services 

(Articles 14 and 24 of Directive 2006/112) 



C-355/03 12-01-2006 Fulcrum Electronics Economic activities – Carousel fraud – 


C-412/03 20-01-2005 Hotel Scandic Gåsabäck AB Transactions below the cost price 30 

C-435/03 14-07-2005 BAT, Newman Theft from tax warehouse 32 

C-465/03 26-05-2005 Kretztechnik Issue of shares 32 

C-484/03 12-01-2006 Bond House Systems Economic activities – Carousel fraud – 


C-41/04 27-10-2005 Levob Verzekeringen, OV Bank Goods or services – Customized software 33 

C-63/04 15-12-2005 Centralan Property 999-year lease followed by transfer of 

freehold 


C-233/05 01-06-2006 Dressuurstal Jespers Production of goods – Training of horses 37 

C-425/06 21-02-2008 Part Service Abuse of law – Split-up of contracts 43 



C-88/09 11-02-2010 Graphic Procédé Supply of goods or services – Reprography 51 

C-40/09 29-07-2010 Astra Zeneca Vouchers used as wages in kind 53 

C-581/08 30-09-2010 EMI Group Samples – Gifts of low value 53 

C-53/09 07-10-2010 Loyalty Management Customer-loyalty-reward scheme 54 

C-55/09 07-10-2010 Baxi Customer-loyalty-reward scheme 54 


payment 

C-497/09 10-03-2011 Manfred Bog Food and drink 56 

C-499/09 10-03-2011 Cinemax X Entertainment Food and drink 56 

C-501/09 10-03-2011 Lothar Lohmeyer Food and drink 56 

C-502/09 10-03-2011 Fleischerei Nier Food and drink 56 

C-93/10 27-10-2011 GFKL Financial Services Transferred debts 58 

C-444/10 10-11-2011 Christel Schriever Transfer of business – Lease of premises 59 


Franco-Belge 

Deemed supplies of goods and services 

(Articles 16 - 18 and 25 - 28 of Directive 2006/112) 

© 2012 IBFD 

Commissionnaire – Betting office 57 



C-193/91 25-05-1993 Gerhard Mohsche Private use of business assets 9 

C-230/94 26-09-1996 Renate Enkler Camper S Private use 12 

C-258/95 16-10-1997 Julius Fillibeck Free transport of employees 15 

C-48/97 27-04-1999 Kuwait Petroleum Free goods in exchange for vouchers 17 

C-415/98 08-03-2001 Laszlo Bakcsi Private and business assets 21 

C-322/99 

C-323/99 




C-412/03 20-01-2005 Hotel Scandic Gåsabäck AB Transactions below the cost price 30 

C-434/03 14-07-2005 P. Charles Use for business and private purposes 32 

C-174/08 29-10-2009 NCC Construction Danmark Deduction – Incidental immovable property 

transactions – Construction on own account 

Imports 



15/81 05-05-1982 Gaston Schul Importation from another Member State 1 

34 

34 

33 

55 

50

Imports 




249/84 03-10-1985 Venceslas Profant Importation from another Member State 3 

C-181/97 28-01-1999 Van der Kooy Importation from Antilles 17 

C-213/99 07-12-2000 De Andrade Time limits expired 20 


C-248/09 29-07-2010 Pakora Pluss Importation of goods – Customs value 53 

Place of supply or importation 

(Articles 31-39, 43-59 and 61 of Directive 2006/112) 


51/88 15-03-1989 Knut Hamann Means of transport S Ocean-going yachts 6 

C-68/92 17-11-1993 Commission – France Advertising services 10 

C-69/92 17-11-1993 Commission – Luxembourg Advertising services 10 

C-73/92 17-11-1993 Commission – Spain Advertising services 10 

C-327/94 26-09-1996 Jürgen Dudda Sound engineering 12 

C-167/95 06-03-1997 Linthorst Veterinarians 13 

C-116/96 06-11-1997 Reisebüro Binder International transport of passengers 15 

C-145/96 16-09-1997 Bernd von Hoffmann Arbitration 14 

C-429/97 25-01-2001 Commission – France Subcontracting 21 

C-371/99 11-07-2002 Liberexim Non-discharge of customs documents 25 

C-108/00 15-03-2001 Syndicat des Producteurs Indépendants 

(SPI) 

© 2012 IBFD 

Advertising services S Indirect supply 22 

C-438/01 05-06-2003 Design Concept – Flanders Expo Advertising services 26 

C-68/03 27-05-2004 D. Lipjes Intermediary services 29 

C-452/03 12-05-2005 RAL Gaming machine services 31 

C-58/04 15-09-2005 Antje Köhler Part of Community passenger transport 32 

C-245/04 06-04-2006 EMAG Handel Chain transactions 35 


C-114/05 09-03-2006 Gillan Beach All-in service at exhibition 35 

C-166/05 07-09-2006 Heger Rudi Fishing rights 38 

C-401/06 06-12-2007 Commission – Germany Executor of will 42 

C-291/07 06-11-2008 Kollektivavtalsstiftelsen TRR 

Trygghetsrådet 

Reverse charge mechanism – Customer with 

mixed activities 

C-1/08 19-02-2009 Athesia Druck Advertising services – Effective use and 

enjoyment 

C-37/08 03-09-2009 RCI Europe Exchange of timeshare usage rights in holiday 

accommodation 


C-242/08 22-10-2009 Swiss Re Germany Holding Transfer of portfolio of life insurance contracts 49 

C-222/09 07-10-2010 Kronospan Mielec Investigation/measurement of CO 2 emissions 54 


accommodation 

C-530/09 27-10-2011 Inter-Mark Provision of exhibition stand 58 

C-351/10 16-06-2011 Laki Unauthorized transport – Place of importation 57 

Fixed establishments 



168/84 04-07-1985 Günther Berkholz Gaming machines on board ferries 3 

C-231/94 02-05-1996 Faaborg-Gelting Linien Restaurant transactions on board ferries 12 

C-190/95 17-07-1997 ARO Lease Lease of cars 14 

C-260/95 20-02-1997 DFDS Travel agent 13 

46 

47 

49 

55

Fixed establishments 




C-390/96 07-05-1998 Lease Plan Luxembourg Lease of cars S Interest 16 

C-210/04 23-03-2006 FCE Bank plc Supplies between head office and fixed 

establishments 

Time of chargeability 

(Articles 62-67 of Directive 2006/112) 


111/75 20-05-1976 Impresa Costruzioni Comm. Quirino 

Mazzalai 

© 2012 IBFD 

Issue of invoice or payment after supply of 

services 

C-10/92 20-10-1993 Maurizio Balocchi Advance payment of VAT before the end of 

the tax period 

C-144/94 26-10-1995 Italittica Time of receipt of the price 11 

C-85/97 19-11-1998 Société Financière d'lnvestissements 

(SFI) 

Limitation period for assessment 17 

C-419/02 21-02-2006 BUPA Hospitals Advance payments relating to unspecified 

goods 


accommodation 

Taxable amount – Consideration 



126/78 12-06-1979 Nederlandse Spoorwegen Cash-on-delivery ("Rembours") 1 

154/80 05-02-1981 Coöperatieve Aardappelenbewaarplaats Storage charge 1 

222/81 01-07-1982 B.A.Z. Bausystem Interest awarded by judicial decision 2 

324/82 10-04-1984 Commission – Belgium Catalogue price on importation 2 

16/84 10-07-1985 Commission – Netherlands Trading-in 3 

17/84 10-07-1985 Commission – Ireland Trading-in 3 

47/84 21-05-1985 Gaston Schul Importation from another Member State 3 

391/85 04-02-1988 Commission – Belgium Saloon and estate cars 4 

138/86 

139/86 



Special measure 5 

230/87 23-11-1988 Naturally Yours Inducement 6 

C-165/88 05-12-1989 ORO and Concerto Second-hand goods 7 

93/88 

94/88 

13-07-1989 Wisselink Tax on passenger cars 7 

C-131/91 09-07-1992 'K' Line Air Service, Eulaerts Minimum basis 9 

C-281/91 27-10-1993 Muys en de Winter Granting of credit 10 

C-18/92 25-05-1993 Chaussures Bally Credit cards 9 

C-33/93 02-06-1994 Empire Stores Articles free of charge 11 

C-38/93 05-05-1994 Glawe Spiel- und Unterhaltungsgeräte Gaming machines 10 

C-166/94 08-02-1996 Pezzullo Molini Pastifici Mangimifici Interest from time of temporary importation 11 

C-330/95 03-07-1997 Goldsmiths Refund in case of non-payment in barter 14 

C-63/96 29-05-1997 Werner Skripalle Special measure S Connected persons 13 

C-85/97 19-11-1998 Société Financière d'lnvestissements 

(SFI) 

Benefits in kind – Provision of a car to 

employees S Foreign VAT included in taxable 

amount 

C-34/99 15-05-2001 Primback Interest-free credit 22 

C-380/99 03-07-2001 Bertelsmann AG Bonus in kind S Delivery costs 23 

C-404/99 29-03-2001 Commission – France Service charge 22 

C-174/00 21-03-2002 Kennemer Golf & Country Club Membership fees 24 

C-184/00 22-11-2001 Office des produits wallons ASBL Subsidies 24 

C-353/00 13-06-2002 Keeping Newcastle Warm Subsidies 24 

35 

1 

10 

35 

55 

17

Taxable amount – Consideration 




C-381/01 15-07-2004 Commission – Italy Subsidies – Dried fodder 30 

C-495/01 15-07-2004 Commission – Finland Subsidies – Dried fodder 30 

C-144/02 15-07-2004 Commission – Germany Subsidies – Dried fodder 30 

C-463/02 15-07-2004 Commission – Sweden Subsidies – Dried fodder 30 

C-491/04 23-02-2006 Dollond and Aitchison Services included in the customs value 35 

C-72/05 14-09-2006 Wollny Full cost for privately used dwelling 38 

C-98/05 01-06-2006 De Danske Bilimportører Registration duty 36 

C-277/05 18-07-2007 Société thermale d'Eugénie-Les-Bains Non-repaid deposits relating to cancelled 

transactions 


C-228/09 20-05-2010 Commission – Poland Car registration charge 52 

C-248/09 29-07-2010 Pakora Pluss Importation of goods – Customs value 53 

C-311/09 06-05-2010 Commission – Poland Flat-rate taxation of national transport 52 

C-53/09 07-10-2010 Loyalty Management Customer-loyalty-reward scheme – Third-party 

payment 

C-55/09 07-10-2010 Baxi Customer-loyalty-reward scheme – Third-party 

payment 

C-433/09 22-12-2010 Commission – Austria Normverbrauchsabgabe 56 

C-106/10 28-07-2011 Lidl Vehicle tax 57 

C-285/10 09-06-2011 Campsa Estaciones de Servicio Connected parties 57 

Discounts, coupons and vouchers 



C-126/88 27-03-1990 Boots Company Price discounts and rebates 7 

C-288/94 24-10-1996 Argos Distributors Discount vouchers 12 

C-317/94 24-10-1996 Elida Gibbs Money-off and cash-back coupons 13 

C-48/97 27-04-1999 Kuwait Petroleum Price discounts S Goods in exchange for 

vouchers 

C-427/98 15-10-2002 Commission – Germany Price reduction coupons 25 

C-86/99 29-05-2001 Freemans Time of discount 22 

C-398/99 16-01-2003 Yorkshire Co-operatives Redemption of coupons 25 

C-40/09 29-07-2010 Astra Zeneca Vouchers used as wages in kind 53 

Tax rates 



415/85 21-06-1988 Commission – Ireland Zero rate 4 

416/85 21-06-1988 Commission – United Kingdom Zero rate 5 

203/87 21-02-1989 Commission – Italy Zero rate S Victims of earthquake 6 

C-101/91 19-01-1993 Commission – Italy Zero rate S Victims of earthquake 9 

C-276/98 08-03-2001 Commission – Portugal Reduced rates S Alternative energy, - 

agricultural tools [...] 

C-481/98 03-05-2001 Commission – France Different rates on medicinal products 22 

C-83/99 18-01-2001 Commission – Spain Reduced rates S Toll 21 

C-384/01 08-05-2003 Commission – France Reduced rates S Standing charges S Gas and 

electricity 

C-109/02 23-10-2003 Commission – Germany Reduced rates S Soloists 27 

C-305/03 09-02-2006 Commission – United Kingdom Reduced rates – Auctioneers 34 


C-251/05 06-07-2006 Talacre Beach Caravan Sales Composite supply partly zero rated 38 

© 2012 IBFD 

41 

54 

54 

17 

21 

26

Tax rates 




C-442/05 03-04-2008 Torgau-Westelbien Reduced rate – Supply of water – Household 

connection 

C-462/05 12-06-2008 Commission – Portugal Reduced rate – Toll 45 

C-309/06 10-04-2008 Marks & Spencer Zero rate 43 

C-492/08 17-06-2010 Commission – France Reduced rate – Services of lawyers 52 

C-3/09 18-03-2010 Erotic Center Reduced rate – Private film sceening 51 

C-41/09 03-03-2011 Commission – Netherlands Reduced rate – Racehorses 56 

C-49/09 28-10-2010 Commission – Poland Reduced rate – Clothing for babies, footware 54 

C-94/09 06-05-2010 Commission – France Funeral services 52 

C-497/09 10-03-2011 Manfred Bog Food and drink 56 

C-499/09 10-03-2011 Cinemax X Entertainment Food and drink 56 

C-501/09 10-03-2011 Lothar Lohmeyer Food and drink 56 

C-502/09 10-03-2011 Fleischerei Nier Food and drink 56 

C-441/09 12-05-2011 Commission – Austria Reduced rate – Live animals (racehorses) 57 

C-453/09 12-05-2011 Commission – Germany Reduced rate – Live animals (racehorses) 57 

Exemptions – Medical care 

(Articles 132(1)(b) – (e), 133 and 134 of Directive 2006/112) 


353/85 23-02-1988 Commission – United Kingdom Spectacles supplied by doctors 4 

122/87 24-05-1988 Commission – Italy Veterinarians 4 

C-384/98 14-09-2000 D. Genetic affinity 20 

C-76/99 11-01-2001 Commission – France Fixed allowance for transport of samples 20 

C-45/01 06-11-2003 Christoph Dornier Stiftung Psychotherapeutic treatment 27 

C-212/01 20-11-2003 Margarete Unterpertinger Health report for disability pension 27 

C-307/01 20-11-2003 Peter L. d'Ambrumenil Medical examinations and reports 27 

C-443/04 27-04-2006 H.A. Solleveld Psychotherapy 36 

C-444/04 27-04-2006 J.E. van den Hout-van Eijnsbergen Physiotherapy 36 

C-106/05 08-06-2006 L.u.P. Laboratory tests 37 


C-401/05 14-12-2006 VDP Dental Laboratory Dental prostheses 39 

C-262/08 10-06-2010 CopyGene Stem cell bank 52 


C-86/09 10-06-2010 Future Health Technologies Stem cell bank 52 

C-237/09 3-6--2010 Nathalie De Fruytier Transport of human organs 52 

C-156/09 18-11-2010 Verigen Transplantation Cell replication 55 

Exemptions – Cost-sharing associations 

(Article 132(1)(f) of Directive 2006/112) 


348/87 15-06-1989 SUFA Outsourcing of activities 6 

C-8/01 20-11-2003 Assurandør-Societet Damage assessment services 27 

C-407/07 11-12-2008 Stichting Centraal Begeleidingsorgaan 

voor de Intercollegiale Toetsing 

Exemptions – Welfare 

(Articles 132(1)(g) and (h), 133 and 134 of Directive 2006/112) 

© 2012 IBFD 

Supplies to individual members only 46 


C-453/93 11-08-1995 Bulthuis-Griffioen Public bodies/organizations – Day care centre 11 

C-216/97 07-09-1999 Gregg and Gregg Recognized institutions – Old peoples' home 18 

43

Exemptions – Welfare 


(Articles 132(1)(g) and (h), 133 and 134 of Directive 2006/112) 


C-141/00 10-09-2002 Ambulanter Pflegedienst Kügler Home-care – Domestic help 25 

C-498/03 26-05-2005 Kingscrest, Montecello Private profit-making residential home 32 

C-415/04 09-02-2006 Stichting Kinderopvang Enschede Intermediary services relating to childcare 34 


Exemptions – Education 

(Articles 132(1)(i) and (j), 133 and 134 of Directive 2006/112) 


C-287/00 20-06-2002 Commission – Germany Research by universities for consideration 25 

C-434/05 14-06-2007 Horizon College Hiring-out of teachers 40 

C-445/05 14-06-2007 Werner Haderer Private tuition 40 

C-473/08 28-01-2010 Ingenieurbüro Eulitz Teaching on courses offered by third parties 50 


Exemptions – Sport 

(Articles 132(1)(m), 133 and 134 of Directive 2006/112) 


C-124/96 07-05-1998 Commission – Spain Maximum membership fee 16 

C-150/99 18-01-2001 Stockholm Lindöpark Golf 21 

C-253/07 16-10-2008 Canterbury Hockey Club Sport 45 

Exemptions – Financial services and insurance transactions 

(Article 135(1)(a) – (g) of Directive 2006/112) 


8/81 19-01-1982 Ursula Becker Exempt negotiation of credit 1 

255/81 10-06-1982 R.A. Grendel Exempt negotiation of credit 2 

70/83 22-02-1984 Gerda Kloppenburg Exempt negotiation of credit 2 

207/87 14-07-1987 Gerd Weissgerber Exempt negotiation of credit 5 

C-281/91 27-10-1993 Muys en de Winter Granting of credit 10 

C-2/95 05-06-1997 Sparekassernes Datacenter Data handling 13 

C-349/96 25-02-1999 Card Protection Plan Travel insurance 17 

C-240/99 08-03-2001 Försäkringsaktiebolaget Skandia (publ) Business activities of insurance company 22 

C-235/00 13-12-2001 CSC Financial Services Transactions in securities S Information 24 

C-8/01 20-11-2003 Assurandør-Societet Assessment services – Umbrella organizations 27 

C-305/01 26-06-2003 MKG-Kraftfahrzeuge-Factoring Factoring – Debt collection 26 

C-472/03 03-03-2005 Arthur Andersen Insurance transactions – Backoffice activities 31 

C-169/04 04-05-2006 Abbey National, Inscape Investments Concept of special investment funds – 

Management of those funds 

C-363/05 28-06-2007 Morgan Fleming Claverhouse – 

Association of Investment Trust 

Companies 

© 2012 IBFD 

Special investment funds 41 

C-453/05 21-06-2007 Volker Ludwig Negotiation of credit 40 

C-455/05 19-04-2007 Velvet & Steel Obligation to renovate property 40 

C-13/06 07-12-2006 Commission – Greece Vehicle-breakdown service 39 

C-124/07 03-04-2008 J.C.M. Beheer BV Insurance agent acting on behalf of another 

agent 

C-231/07 14-05-2008 Ladbroke Financial services – Betting agent 44 

C-232/07 14-05-2008 Derby Financial services – Betting agent 44 



C-175/09 28-10-2010 AXA UK Collection of fees for dental plan 54 

36 

43


Exemptions – Financial services and insurance transactions 

(Article 135(1)(a) – (g) of Directive 2006/112) 



payment 

C-381/09 07-07-2010 Gennaro Curia Exorbitant lending activities 52 

C-540/09 10-03-2011 Skandinaviska Enskilda Banken Underwriting guarantee 57 

C-350/10 28-07-2011 Nordea Pankki Suomi Swift network 58 

Exemptions – Gambling 

(Article 135(1)(i) of Directive 2006/112) 


C-283/95 11-06-1998 Karlheinz Fischer Illegal casino 16 

C-453/02 17-02-2005 Edith Linneweber Gambling 30 

C-462/02 17-02-2005 Savvas Akritidis Card games 30 

C-89/05 13-07-2006 United Utilities Betting – Call centre services 38 

C-58/09 10-06-2010 Leo-Libera Gaming machines 52 

C-259/10 10-11-2011 The Rank Group Comparator supplies 58 

C-260/10 10-11-2011 The Rank Group Gambling 58 


Franco-Belge 

Exemptions – Immovable property 

(Article 135(1)(j), (k) and (l) and 135(2) of Directive 2006/112) 

© 2012 IBFD 

Commissionnaire – Betting office 57 


C-173/88 13-07-1989 Morten Henriksen Premises and sites for parking vehicles 7 

C-186/89 04-12-1990 van Tiem Building right ("opstal") 8 


C-63/92 15-12-1993 Lubbock Fine Surrender of lease 10 

C-468/93 28-03-1996 Gemeente Emmen Building land 12 

C-346/95 12-02-1998 Elisabeth Blasi Short-term accommodation 15 

C-60/96 03-07-1997 Commission – France Letting of movable property 14 

C-136/97 29-04-1999 Norbury Developments Supply of building land 17 

C-358/97 12-09-2000 Commission – Ireland Toll 19 

C-381/97 03-12-1998 Belgocodex Abolition of option for taxation 17 

C-12/98 03-02-2000 Miguel Amengual Far Letting for dwelling purposes 18 

C-396/98 08-06-2000 Schloßstraße Abolition of option – Legitimate expectations 19 

C-409/98 09-10-2001 Mirror Inducement paid by landlord to future tenant 23 

C-108/99 09-10-2001 Cantor Inducement paid by tenant to future tenant 23 

C-150/99 18-01-2001 Stockholm Lindöpark Letting of immovable property S Golf 21 

C-326/99 04-10-2001 Goed Wonen Rights in rem: supply of goods S Letting 23 

C-315/00 16-01-2003 Rudolf Maierhofer Prefabricated buildings 25 

C-275/01 12-06-2003 Sinclair Collis Vending machines 26 

C-487/01 29-04-2004 Gemeente Leusden New conditions for option for taxation 29 

C-7/02 29-04-2004 Holin Groep New conditions for option for taxation 29 

C-428/02 03-03-2005 Fonden Marselisborg Immovable property S Boat sites – Vessels 31 


C-284/03 18-11-2004 Temco Europe Letting of immovable property 30 

C-184/04 30-03-2006 Uudenkaupungin kaupunki Option for taxation 35 

C-246/04 12-01-2006 Waldburg Option for taxation of letting of immovable 

property 

C-174/06 25-10-2007 CO.GE.P Concession of immovable property 42 

C-451/06 06-12-2007 Gabriele Walderdorff Fishing rights in the form of a lease 42 


55 

34

Exemptions – Immovable property 


(Article 135(1)(j), (k) and (l) and 135(2) of Directive 2006/112) 


C-461/08 19-11-2009 Don Bosco Supply of partly demolished building 50 


accommodation 

Exemptions – Disposal of goods for which input VAT was non-deductible 



C-45/95 25-06-1997 Commission – Italy Goods used for exempt purposes 14 

C-18/05 06-07-2006 Salus Goods used for exempt purposes 38 

C-155/05 06-07-2006 Villa Maria Beatrice Hospital Goods used for exempt purposes 38 


Exemptions – Miscellaneous exemptions 



107/84 11-07-1985 Commission – Germany Transport of mail 3 

C-35/90 17-10-1991 Commission – Spain Professional services 8 

C-149/97 12-11-1998 Institute of the Motor Industry Trade-union organization 17 

C-267/99 11-10-2001 Urbing (Adam) Management agent S Liberal profession 23 

C-144/00 03-04-2003 Matthias Hoffmann Cultural services S Soloists 26 

C-169/00 07-03-2002 Commission – Finland Supply of works of art by creator 24 

C-174/00 21-03-2002 Kennemer Golf & Country Club Profit making 24 

C-267/00 21-03-2002 Zoological Society of London Voluntary management 24 

C-280/04 08-12-2005 Jyske Finans Sale of business assets 33 

C-357/07 23-04-2009 TNT Post UK Postal services 47 

C-102/08 04-06-2009 Salix Public authorities – Exempt transactions 48 

Exempt imports 



257/86 21-06-1988 Commission – Italy Importation of free samples 5 

C-414/97 16-09-1999 Commission – Spain Importation and intra-Community acquisition 

of military goods 

C-169/00 07-03-2002 Commission – Finland Importation of works of art 24 

C-7/08 02-07-2009 Har Vaessen Importation of low-value consignments 48 

Zero rates 

(Articles 138, 139 and 146-165 of Directive 2006/112) 


168/84 04-07-1985 Günther Berkholz Gaming machine on board sea vessels 3 

C-185/89 26-06-1990 Velker Provisioning of sea-going vessels 8 


C-331/94 23-05-1996 Commission – Greece Circular cruises 12 

C-408/95 11-11-1997 Eurotunnel Tax-free sales 15 

C-36/99 13-07-2000 Idéal Tourisme Transport of passengers by bus or aircraft 19 

C-382/02 16-09-2004 Cimber Air National routes 30 

C-181/04 

to 

C-183/04 

14-09-2006 Elmeka Chartering of vessels – Transport of fuel for 

sea vessels 

C-409/04 27-09-2007 Teleos etc Intra-Community supplies of goods – False 

evidence 

© 2012 IBFD 

55 

18 

38 

41

Zero rates 


(Articles 138, 139 and 146-165 of Directive 2006/112) 


C-146/05 27-09-2007 Albert Collée Initially concealed intra-Community supplies 41 

C-184/05 27-09-2007 Twoh International Burden of proof 41 


C-97/06 18-10-2007 Navicon Chartering of sea vessels 42 

C-271/06 21-02-2008 Netto Supermarkt Forged evidence 43 

C-309/06 10-04-2008 Marks & Spencer Transitional zero rate 43 

C-84/09 18-11-2010 X Export within certain period 54 

C-285/09 07-12-2010 R (criminal proceedings against –) Fraudulent transaction 55 

C-430/09 16-12-2010 Euro Tyre Holding Triangulation – Attribution of transport 55 

C-116/10 22-12-2010 Feltgen, Bacino Rental of vessel with crew 56 

Deduction of input tax 



51/76 01-02-1977 Verbond van Nederlandse Ondernemingen 

© 2012 IBFD 

Capital goods 1 

165/86 08-03-1988 Leesportefeuille "Intiem" Delivery to employees 4 

50/87 21-09-1988 Commission – France Restrictions 6 

123/87 14-07-1988 Léa Jorion Invoicing requirements 5 

330/87 14-07-1988 SA d'Etude et de Gestion Immob. (EGI) Invoicing requirements 5 

C-342/87 13-12-1989 Genius Holding VAT mentioned on invoice 7 

50/88 27-06-1989 Heinz Kühne Private use 6 

C-97/90 11-07-1991 Lennartz Adjustment – Business purposes 8 

C-333/91 22-06-1993 Sofitam (Satam) Share dividends 9 

C-291/92 04-10-1995 Dieter Armbrecht Private assets S Business assets 11 

C-4/94 06-04-1995 BLP Taxable use in next phase 11 

C-230/94 26-09-1996 Renate Enkler Economic activities S Camper S Private use 12 

C-306/94 11-07-1996 Régie Dauphinoise Interest on treasury placements 12 

C-37/95 15-01-1998 Ghent Coal Terminal Investment goods 15 

C-85/95 05-12-1996 John Reisdorf Loss of original invoices 13 

C-258/95 16-10-1997 Julius Fillibeck Free transport of employees 15 

C-43/96 18-06-1998 Commission – France Private use 16 

C-305/97 05-10-1999 Royscot Leasing Business purposes S Stand-still 18 

C-98/98 08-06-2000 Midland Bank Direct relationship with taxable supply 18 

C-338/98 08-11-2001 Commission – Netherlands Business use of employee's private car 24 

C-396/98 08-06-2000 Schloßstraße Changed legislation – Legitimate expectations 19 

C-400/98 08-06-2000 Brigitte Breitsohl Planned economic activities 19 

C-408/98 22-02-2001 Abbey National Transfer of totality of goods 21 

C-142/99 14-11-2000 Floridienne, Berginvest Holding company S Dividend and interest 20 

C-177/99 19-09-2000 Ampafrance Special measure 20 

C-181/99 19-09-2000 Sanofi Synthélabo Special measure 20 

C-345/99 14-06-2001 Commission – France Cars exclusively used for driving instruction 22 

C-409/99 08-01-2002 Metropol Treuhand – Michael Stadler Standstill 24 

C-16/00 27-09-2001 Cibo Participations Holding company 23 

C-40/00 14-06-2001 Commission – France Reintroduction of exclusion 23 

C-269/00 08-05-2003 Wolfgang Seeling Business premises S Private dwelling 26 

C-17/01 29-04-2004 Walter Sudholz Special measure 28 

C-77/01 29-04-2004 Empresa de Desenvolvimento Holding company – Loans – Sale of shares 28 

C-155/01 11-09-2003 Cookies World Expenditures relating to supplies abroad 26 

C-185/01 06-02-2003 Auto Lease Holland BV Supply of fuel – Recipient 26





C-487/01 29-04-2004 Gemeente Leusden Changed legislation – Legitimate expectations 29 

C-7/02 29-04-2004 Holin Groep Changed legislation – Legitimate expectations 29 

C-90/02 01-04-2004 Gerhard Bockemühl Invoice requirements 28 

C-137/02 29-04-2004 Faxworld Transfer of totality of assets 29 

C-152/02 29-04-2004 Terra Baubedarf Time of deduction 29 

C-255/02 21-02-2006 Halifax Abuse of rights – Manipulation of pro rata 34 

C-376/02 26-04-2005 Goed Wonen Changed legislation – Legitimate expectations 

– Legal certainty 

C-25/03 21-04-2005 HE (Hans U. Hundt-Eßwein) Home office S Marital community 31 

C-32/03 03-03-2005 I/S Fini H. Expenses after the end of business activities 31 

C-33/03 10-03-2005 Commission – United Kingdom Business use of employee’s private car 31 

C-204/03 06-10-2005 Commission – Spain Pro rata – Subsidies 32 

C-243/03 06-10-2005 Commission – France Capital goods financed by subsidies 33 


C-354/03 12-01-2006 Optigen Carousel fraud – "Innocent" party 34 

C-355/03 12-01-2006 Fulcrum Electronics Carousel fraud – "Innocent" party 34 

C-434/03 14-07-2005 P. Charles Use for private and business purposes 32 

C-465/03 26-05-2005 Kretztechnik Issue of shares 32 

C-484/03 12-01-2006 Bond House Systems Carousel fraud – "Innocent" party 34 

C-536/03 26-05-2005 António Jorge Pro rata – Transactions not yet performed 32 

C-184/04 30-03-2006 Uudenkaupungin kaupunki Adjustment of input tax 35 

C-439/04 06-07-2006 Axel Kittel Carousel fraud – Knowledge of fraud 37 

C-440/04 06-07-2006 Recolta Recycling Carousel fraud – Knowledge of fraud 37 

C-228/05 14-09-2006 Stradasfalti Limitation of deductions on cyclical grounds 38 


C-435/05 08-02-2007 Investrand Services obtained prior to registration 39 

C-368/06 18-12-2007 Cedilac Deductions – Transition to immediate 

deduction 

C-437/06 13-03-2008 Securenta Taxable and non-taxable activities 43 

C-95/07 08-05-2008 Ecotrade Time limit 44 

C-96/07 08-05-2008 Ecotrade Time limit 44 

C-98/07 06-03-2008 Nordania, BG Factoring Pro rata – Capital goods – Leased goods 43 

C-371/07 11-12-2008 Danfoss and AstraZeneca VAT on business meals 46 

C-414/07 22-12-2008 Magoora Deductions – Exclusions – Car expenses 46 

C-488/07 18-12-2008 Royal Bank of Scotland Rounding up pro-rata percentage 46 

C-515/07 12-02-2009 Vereniging Noordelijke Land- en Tuinbouw 

Organisatie 

© 2012 IBFD 

Allocation of all goods and services 47 

C-10/08 19-03-2009 Commission – Finland Vehicle registration tax 47 

C-460/07 23-04-2009 Sandra Puffer Preferential treatment of residential property 

for taxable persons – Unintended amendment 

of standstill provision 


C-74/08 23-04-2009 Parat Subsidized investments 48 


C-377/08 02-07-2009 EGN Telecommunications services supplied to nonresident 

businesses 

C-174/08 29-10-2009 NCC Construction Danmark Incidental immovable property transactions – 

Construction on own account 

C-118/08 26-01-2010 Transportes Urbanos Refund application period – Action for 

damages 

C-536/08 22-04-2010 X VAT due on safety net acquisition 51 

C-538/08 15-04-2010 X Holding Exclusions from deduction – Passenger cars 51 

31 

42 

48 

48 

50 

50





C-539/08 22-04-2010 Facet VAT due on safety net acquisition 51 

C-33/09 15-04-2010 Oracle Deduction – Fringe benefits for staff 51 

C-103/09 22-12-2010 Weald Leasing Leasing through connected party 55 

C-188/09 29-07-2010 Profaktor Deduction – Administrative obligations 53 

C-277/09 22-12-2010 RBS Deutschland Abuse of law – Cross-border rental of vehicles 56 

C-368/09 15-07-2010 Pannon Gép Deficient invoices 53 

C-392/09 30-09-2010 Uszodaepito Retrospective effect of invoicing requirements 53 

C-395/09 30-09-2010 Oasis East Supplier in “tax haven” 54 

C-385/09 21-10-2010 Nidera Registration within reasonable period 54 

C-438/09 22-12-2010 Dankowski Invoice from non-registered business 56 

C-203/10 03-03-2011 Auto Nikolovi Used tyres and rims 56 

C-504/10 27-10-2011 Tanoarch Deduction – Patent for excessive consideration 58 



party 

Refund of input tax 



C-287/91 03-06-1992 Commission – Italy Time limits Eighth Directive 9 

C-302/93 26-09-1996 Debouche Refund of VAT to non-resident traders 12 

C-286/94 18-12-1997 Garage Molenheide Proportionality S Guarantees 15 

C-16/95 14-12-1995 Commission – Spain Time limits Eighth Directive 11 

C-340/95 18-12-1997 Peter Schepens Proportionality S Guarantees 15 

C-401/95 18-12-1997 Rik Decan-Business Research & 

Development NV (BRD) 

© 2012 IBFD 

Proportionality S Guarantees 15 

C-47/96 18-12-1997 Sanders BVBA Proportionality S Guarantees 15 

C-361/96 11-06-1998 Grandes Sources d'Eaux Minérales 

Françaises 

Refund to non-resident traders S Duplicate 

invoices 

C-136/99 13-07-2000 Société Monte Dei Paschi Di Siena Refund to non-resident traders 19 

C-62/00 11-07-2002 Marks & Spencer Retroactive curtailing limitation period for 

refund of unduly paid VAT 

C-78/00 25-10-2001 Commission – Italy Refund by way of government bonds 23 

C-35/05 15-03-2007 Reemtsma VAT legally not due 39 

C-90/05 19-01-2006 Commission – Luxembourg Time limits Eighth Directive 34 


C-335/05 07-06-2007 Øízení Letového Provozu Reciprocity – Most-favoured-nation clause 40 

C-73/06 28-06-2007 Planzer Place of establishment 41 

C-309/06 10-04-2008 Marks & Spencer Unjust enrichment 43 

C-25/07 10-07-2008 Alicja Sosnowska Refund of excess input tax 45 



C-377/08 02-07-2009 EGN Telecommunications services supplied to nonresident 

businesses 

C-433/08 03-12-2009 Yaesu Europe Signature of refund application 50 

C-483/08 09-07-2009 Luc Varenne Refund application period 49 

C-472/08 21-01-2010 Alstom Power Hydro Refund application period (3 years) 50 

C-582/08 15-07-2010 Commission – Uinted Kingdom Refunds to non-EU financial institutions 53 

C-489/09 27-01-2011 Vandoorne Banderol system – VAT paid by manufacturer 

and reclaimed by wholesaler 

C-107/10 12-05-2011 Enel Maritsa Iztok 3 Interest 57 

C-274/10 28-07-2011 Commission – Hungary Carry-forward of excess input VAT 57 

59 

16 

25 

48 

56

Refund of input tax 




C-427/10 15-12-2011 Banca Antoniana Popolare Veneta Refund to customer – Time limit and 

procedure 

Adjustment of input tax 



C-97/90 11-07-1991 Lennartz Deduction – Adjustment – Business purposes 8 

C-322/99 

C-323/99 



© 2012 IBFD 


C-378/02 02-06-2005 Waterschap Zeeuws Vlaanderen Purchase as public authority S Business use 32 

C-172/03 03-03-2005 Wolfgang Heiser Adjustment of input tax S State aid 31 

C-63/04 15-12-2005 Centralan Property Adjustment – Disposal by means of two 

transactions 

C-184/04 30-03-2006 Uudenkaupungin kaupunki Adjustment – Delayed option 35 

Liability to pay VAT 



C-384/04 11-05-2006 Federation of Technological Industries Joint and several liability 36 


C-484/06 10-07-2008 Ahold Rounding of amounts of VAT 45 


C-302/07 05-03-2009 Wetherspoon Rounding of amounts of VAT 47 


C-2/08 03-09-2009 Olimpiclub Abuse of law – Res judicata 49 

C-248/09 29-07-2010 Pakora Pluss Importation of goods – Importer 53 

C-421/10 06-10-2011 Markus Stoppelkamp Reverse charge mechanism – Place of 

establishment 

C-499/10 21-12-2011 Vlaamse Oliemaatschappij Missing goods – Liability of warehouse keeper 59 



party 

Invoices 



C-217/94 24-10-1996 Eismann Alto Adige Accompanying documents 13 

C-141/96 17-09-1997 Bernhard Langhorst Credit note serving as an invoice 14 

C-454/98 19-09-2000 Schmeink & Cofreth, M. Strobel Adjustment of improper invoicing 20 

C-78/02 

C-79/02 

C-80/02 

06-11-2003 Maria Karageorgou 

Katina Petrova 

Loukas Vlachos 

VAT mentioned on an invoice 27 

C-90/02 01-04-2004 Gerhard Bockemühl Deduction of reverse-charged VAT 28 



C-368/09 15-07-2010 Pannon Gép Deficient invoices 53 

C-392/09 30-09-2010 Uszodaepito Retrospective effect of invoicing requirements 53 

Small undertakings 



C-128/05 28-09-2006 Commission – Austria Flat-rate taxation – Passenger transport 38 

59 

33 

58 

59

Small undertakings 




C-97/09 26-10-2010 Ingrid Schmelz Discrimination 54 

Flat-rate farmers 



3/86 28-06-1988 Commission – Italy Flat-rate deduction 5 

C-321/02 15-07-2004 Detlev Harbs Long-term letting of assets 30 

C-43/04 26-05-2005 Stadt Sundern Granting of hunting licences 32 

Travel agents 



C-74/91 27-10-1992 Commission – Germany Taxable margin 9 

C-163/91 12-11-1992 Van Ginkel Holiday accommodation 9 

C-260/95 20-02-1997 DFDS Fixed establishment 13 

C-308/96 

C-94/97 

22-10-1998 Madgett and Baldwin (Howden Court 

Hotel) 

© 2012 IBFD 

Transport of guests/excursions 16 

C-149/01 19-06-2003 First Choice Holidays Taxable margin 26 

C-291/03 06-10-2005 MyTravel Value of packages – In-house services 33 

C-200/04 13-10-2005 Internationale Sprach- und Studienreisen 

GmbH (iSt) 

Language and study trips 33 

C-31/10 09-12-2010 Minerva Sale of opera tickets 55 

Second-hand goods 



C-320/02 01-04-2004 Förvaltnings AB Stenholmen Live animals 28 

C-280/04 08-12-2005 Jyske Finans Sale of business assets 33 

C-203/10 03-03-2011 Auto Nikolovi Used goods – Used tyres and rims 56 

Second-hand goods 

(Article 32 of the former Sixth Directive) 


16/84 10-07-1985 Commission – Netherlands Taxable amount S Trading-in 3 

17/84 10-07-1985 Commission – Ireland Taxable amount S Trading-in 3 

C-165/88 05-12-1989 ORO and Concerto Taxable amount S Second-hand goods 7 

Special measures 



5/84 13-02-1985 Direct Cosmetics Amendment of special measure 2 

138/86 

139/86 



Taxable amount 5 

C-62/93 06-07-1995 BP Supergas Petroleum sector – Exempt transport and 

storage – Right to deduct 

C-63/96 29-05-1997 Werner Skripalle Connected persons 13 

C-177/99 19-09-2000 Ampafrance Deduction of input tax – Accommodation, food 20 

C-181/99 19-09-2000 Sanofi Synthélabo Deduction of input tax – Accommodation, food 20 

C-17/01 29-04-2004 Walter Sudholz Deduction of input tax – Limitations 28 

C-494/04 15-06-2006 Heintz van Landewyck Missing excise stamps – Date of notification 37 

11

Special measures 




C-489/09 27-01-2011 Vandoorne Banderol system – VAT paid by manufacturer 

and reclaimed by wholesaler 

Charges characterized as turnover tax 



9/70 

20/70 

23/70 

06-10-1970 

21-10-1970 

21-10-1970 

Franz Grad 

Transports Lesage 

Erich Haselhorst 

© 2012 IBFD 

Concurrence of VAT with specific taxes 1 

295/84 27-11-1985 Rousseau Wilmot S.A. Non-fiscal charge levied on companies 3 

252/86 03-03-1988 Gabriel Bergandi Charge on gaming machines 4 

317/86 15-03-1989 Philippe Lambert Charge on gaming machines 6 

48/87 15-03-1989 Marie-Thérèse Charbonelle Charge on gaming machines 6 

49/87 15-03-1989 Willot Sarl Charge on gaming machines 6 

285/87 15-03-1989 Etablissements Dico Charge on gaming machines 6 

363/87 

to 

367/87 

15-03-1989 Sofel, Jean-Pierre Auber and Pellerey 

Display 

Charge on gaming machines 6 

65/88 15-03-1989 Louis Garcia Charge on gaming machines 6 

78/88 

79/88 

80/88 

93/88 

94/88 

15-03-1989 Sofel, Pellerey Display and Jean 

Mentreau 

Charge on gaming machines 6 

13-07-1989 Wisselink Special tax on cars 7 

C-109/90 19-03-1991 Giant NV Tax on performances and entertainment 8 

C-200/90 31-03-1992 Dansk Denkavit Levy charged on the difference between sales 

and purchases 

C-347/90 07-05-1992 Aldo Bozzi Contribution payable by lawyers 9 

C-208/91 16-12-1992 Raymond Beaulande Stamp duty on building land 9 

C-234/91 01-12-1993 Commission – Denmark Contribution to support the labour market 10 

C-347/95 17-09-1997 UCAL Levy on specific goods 14 

C-370/95 

C-371/95 

C-372/95 

26-06-1997 Careda 

Femara 

Facomare 

Characteristics of VAT 14 

C-28/96 17-09-1997 Fricarnes Levy on specific goods 14 

C-130/96 17-09-1997 Solisnor-Estaleiros Navais Stamp duty levied on works contracts 14 

C-318/96 19-02-1998 SPAR Kammerumlage 16 

C-338/97 08-06-1999 Erna Pelzl Tourist tax 17 

C-344/97 08-06-1999 Wiener Städtische Allgemeine Versicherung 

Tourist tax 17 

C-390/97 08-06-1999 STUAG Bau-Aktiengesellschaft Tourist tax 17 

C-437/97 09-03-2000 Evangelischer Krankenhausverein 

Ikera Warenhandelsgesellschaft 

Tax on beverages and ice cream 18 

C-101/00 19-09-2002 Antti Siilin, Tulliasiamies Tax on vehicles 25 

C-308/01 29-04-2004 Gil Insurance Tax on insurance premium 29 

C-475/03 03-10-2006 Banca Popolare di Cremona IRAP 39 

C-290/05 05-10-2006 Ákos Nádasdi Charges characterized as turnover tax 39 

C-290/05 

C-333/05 

05-10-2006 Ilona Németh and Ákos Nádasdi Vehicle registration tax 39 

C-283/06 11-10-2007 Kögáz Local business tax 42 

C-312/06 11-10-2007 Garancia Biztosító Local business tax 42 

C-426/07 17-07-2008 Dariusz Krawczyñski Registration tax on passenger cars 45 

C-151/08 27-11-2008 N.N. Renta Stamp duty on immovable property 46 

C-156/08 27-11-2008 Monika Vollkommer Real property transfer tax on building land 46 

56 

8

Charges characterized as turnover tax 




C-119/08 05-02-2009 Mechel Nemunas Levy on turnover for road maintenance 47 

Failure to transpose Community Law 


8/81 19-01-1982 Ursula Becker Exempt negotiation of credit 1 

255/81 10-06-1982 R.A. Grendel Exempt negotiation of credit 2 

70/83 22-02-1984 Gerda Kloppenburg Exempt negotiation of credit 2 

207/87 14-07-1987 Gerd Weissgerber Exempt negotiation of credit 5 

353/87 02-02-1989 Commission – Italy Transposition of Tenth Directive 6 

Miscellaneous 


42/83 10-07-1984 Dansk Denkavit Accounting periods S Periods for payment 2 

283/84 23-01-1986 Trans Tirreno Express National transport via third territory 3 

127/86 06-07-1988 Yves Ledoux Use of vehicle in another Member State 5 

T-36/00 07-02-2001 Elder Access to the minutes of the VAT Committee 21 

C-395/02 03-03-2004 Transport Services Assessment of VAT – Correction of zero rate 28 

C-172/03 03-03-2005 Wolfgang Heiser Non-adjustment of input tax S State aid 31 

C-249/05 15-06-2006 Commission S Finland Appointment of tax representative 37 

C-168/06 06-03-2007 Ceramika Parady¿ Penalties – Competence of the ECJ 39 

T-29/07 14-05-2008 Lactalis Annulment of Art. 411 of Directive 2006/112 44 

C-186/07 16-04-2008 Club Náutico Effect of ECJ case law on IGIC (Canary Island) 44 

C-502/07 15-01-2009 K-1 Additional tax liability – Administrative penalty 46 

C-118/08 26-01-2010 Transportes Urbanos Refund application period – Action for 

damages 

© 2012 IBFD 

50


© 2012 IBFD

Preliminary Questions: 

3G Mobile Telecommunications GmbH .......... 40 

Abbey National plc ....................... 21, 36 

Abemij BV .................................. 7 

Adam, Christiane – (Urbing) .................. 23 

AGM Associates Ltd (Teleos) .................. 41 

Ahold NV, Fiscale eenheid Koninklijke – ......... 45 

Akritidis, Savvas – .......................... 30 

Aktiebolaget NN ............................ 39 

Alstom Power Hydro ........................ 50 

Ambrumenil, Peter d'– ....................... 27 

Ambulanter Pflegedienst Kügler GmbH ......... 25 

Amengual Far, Miguel – ...................... 18 

Ampafrance SA ............................. 20 

Amplifin SpA ............................... 44 

Ampliscientifica Srl .......................... 44 

Andersen & Co. Accountants c.s., Arthur – ....... 31 

Andrade, José Teodoro de – ................... 20 

Apple and Pear Development Council ............4 

Argos Distributors Limited .................... 12 

Armbrecht, Dieter – ......................... 11 

ARO Lease BV .............................. 14 

Arthur Andersen & Co. Accountants c.s. ......... 31 

Association of Investment Trust Companies, The – 41 

Assurandør-Societetet ....................... 27 

AstraZeneca A/S ........................ 46, 53 

Athesia Druck .............................. 47 

Athinon-Ygeia, Diagnostiko & Therapeftiko 

Kentro – ................................. 33 

Auber, Jean-Pierre – ......................... 6 

Auto Lease Holland BV ....................... 26 

Auto Nikolovi OOD .......................... 56 

AXA UK PLC ............................... 54 

Ayuntamiento de Sevilla ...................... 8 

Bacino Charter Company SA .................. 56 

Bakcsi, Laszlo – ............................ 21 

Baldwin, R.M. – /T.P. Madgett, 

(Howden Court Hotel) ...................... 16 

Bally, Chaussures – SA ........................9 

Balocchi, Maurizio – ......................... 10 

Banca Antoniana Popolare Veneta SpA .......... 59 

Banca Popolare di Cremona ................... 39 

Banque Bruxelles Lambert SA (BBL) ............ 30 

BAT (British American Tobacco International Ltd) . 32 

Baxi Group Ltd ............................. 54 

BAZ Bausystem AG ........................... 2 

BBL (Banque Bruxelles Lambert SA) ............ 30 

Beaulande, Raymond – .......................9 

Becker, Ursula – .............................1 

Belgocodex SA ............................. 17 

Bergandi, Gabriel – .......................... 4 

Berginvest SA ............................. 20 

Berkholz, Günther – .......................... 3 

Bertelsmann AG ............................ 23 

BG Factoring A/S ........................... 43 

Binder GmbH, Reisebüro – .................... 15 

Blasi, Elisabeth – ........................... 15 

BLP Group Plc .............................. 11 

Bockemühl, Gerhard – ....................... 28 

Bog, Manfred – ............................ 56 

Bond House Systems Ltd ..................... 34 

Boots Company .............................7 

Bozzi, Aldo – ................................ 9 

BP Supergas Anonimos Eteria Geniki Emporiki .... 11 

Brandenstein, Klaus – ....................... 22 

Breitsohl, Brigitte – ......................... 19 

British American Tobacco International Ltd (BAT) . 32 

Bulk GSM Ltd (Teleos) ....................... 41 

Bulthuis-Griffioen ........................... 11 

BUPA Hospitals Ltd, Goldsborough Developments 

Ltd ................................ 35 

Câmara Municipal do Porto ................... 20 

Campsa Estaciones de Servicio SA .............. 57 

Canterbury Hockey Club ..................... 45 

Alphabetical index – 1 

© 2012 IBFD 

Cantor Fitzgerald International ................ 23 

Card Protection Plan (CPP) ................... 17 

Careda ................................... 14 

Carpaneto Piacentino, Comune di – ........... 7, 7 

Casa di cura privata Salus SpA ................ 38 

Cedilac SA ................................. 42 

Centralan Property .......................... 33 

Ceramika Parady¿ .......................... 39 

Charbonelle, Marie-Thérèse – ..................6 

Charles, P. – and T.S. Charles-Tijmens .......... 32 

Chaussures Bally SA .......................... 9 

Cibo Participations SA ....................... 23 

Cimber Air A/S ............................. 30 

Cinemax X Entertainment GmbH & Co. KG ....... 56 

Club Náutico de Gran Canaria ................. 44 

Coffeeshop "Siberië", VOF – .................. 18 

CO.GE.P. Srl ............................... 42 

Collée, Albert – ............................. 41 

Concerto BV ................................ 7 

Consumer Electronics Insurance Co. Ltd ......... 29 

Cookies World Vertriebsgesellschaft ............ 26 

Coöperatieve Aardappelenbewaarplaats ......... 1 

CopyGene A/S ............................. 52 

County Wide Property Investments Ltd, Halifax plc, 

Leeds Permanent Development Services Ltd .... 34 

CPP (Card Protection Plan) ................... 17 

CSC Financial Services Ltd .................... 24 

Curia, Gennaro – ........................... 52 

D. ........................................ 20 

Danfoss A/S ............................... 46 

Dankowski, Bogus³aw Juliusz – ................ 56 

Dansk Denkavit A.p.S. ........................2 

Dansk Denkavit A.p.S. & Poulsen Trading ......... 8 

Dansk Transport og Logistik .................. 51 

Danske Bilimportører, De – ................... 36 

Debouche, E. – ............................. 12 

Denkavit Dienstbetoon BV ..................... 1 

Derby SA and Tiercé Ladbroke SA .............. 44 

Design Concept SA .......................... 26 

DFDS A/S ................................. 13 

Diagnostiko & Therapeftiko Kentro Athinon-Ygeia . 33 

Dijk's Boekhuis BV, Van – ..................... 3 

Direct Cosmetics Ltd ....................... 2, 5 

Direct Vision Rentals Ltd ..................... 29 

Dispute Resolution Services Ltd ............... 27 

Dollond and Aitchison ....................... 35 

Don Bosco Onroerend Goed BV ................ 50 

Dornier, Christoph – Stiftung für Klinische 

Psychologie .............................. 27 

Dressuurstal Jespers, VOF – .................. 37 

Druck, Athesia – ............................ 47 

Decan, Rik – , Business Research & Development 

NV (BRD) ........................... 15 

Dudda, Jürgen – ............................ 12 

DVD Components Ltd (Teleos) ................. 41 

Earthshine Ltd (Teleos) ...................... 41 

Ecotrade SpA .............................. 44 

EDM (Empresa de Desenvolvimento Mineiro) ..... 28 

EGI (SA d'Etude et de Gestion Immob.) .......... 5 

EGN BV – Filiale Italiana ..................... 48 

Einberger, Senta – ........................... 2 

Eismann Alto Adige Srl ....................... 13 

EKW (Evangelischer Krankenhausverein Wien) ... 18 

Elder ..................................... 21 

Elmeka NE ................................. 38 

ELPA (Commission – Greece) .................. 39 

EMAG Handel Eder OHG ...................... 35 

EMI Group Ltd ............................. 53 

Emmen, Gemeente – ........................ 12 

Empire Stores Limited ....................... 11 

Empresa de Desenvolvimento Mineiro (EDM) ..... 28 

Enel Maritsa Iztok 3 AD ...................... 57 

Enkler, Renate – ............................ 12 

E-ON IS Hungary kft ........................ 42 

E-ON DÉDÁSZ rt ............................ 42

Erotic Center BVBA ......................... 51 

ERSTE Bank Hungary rt ...................... 42 

Etablissements Dico .......................... 6 

Etude et de Gestion Immob. (EGI), SA d' – ....... 5 

Eulaerts NV ................................ 9 

Eulitz, Ingenieurbüro – GbR (Thomas und 

Marion Eulitz) ............................ 50 

Eurodental Sàrl ............................ 39 

Eurotunnel SA ............................. 15 

Euro Tyre Holding BV ........................ 55 

Evangelischer Krankenhausverein Wien ......... 18 

Everything Everywhere ...................... 55 

Faaborg-Gelting Linien ...................... 12 

Facet Trading BV/Fiscale eenheid Facet BV ...... 51 

Facomare ................................. 14 

Fallimento Olimpiclub Srl .................... 49 

Faxworld Vorgründungsgesellschaft ........... 29 

FCE Bank plc .............................. 35 

Federation of Technological Industries ......... 36 

Feltgen, Pierre – ........................... 56 

Femara ................................... 14 

Ferrovia del Renon ........................... 1 

Feuerbestattungsverein Halle eV .............. 37 

Fillibeck Söhne GmbH & Co KG, Julius – ......... 15 

Fini H, I/S – ............................... 31 

First Choice Holidays plc ..................... 26 

First National Bank of Chicago, The – ........... 16 

Fischer, Karlheinz – ........................ 16 

Fischer, Hans-Georg – ....................... 22 

Flanders Expo SA ........................... 26 

Fleischerei Nier GmbH & Co. KG ............... 56 

Floridienne SA ............................. 20 

Fonden Marselisborg Lystbådehavn ............ 31 

Fonecomp Ltd (Teleos) ...................... 41 

Försäkringsaktiebolaget Skandia (publ) ......... 22 

Freemans plc .............................. 22 

Fricarnes SA ............................... 14 

Fruytier, Nathalie De – ...................... 52 

FTI (Federation of Technological Industries) ..... 36 

Fulcrum Electronics Ltd ...................... 34 

Future Health Technologies Limited ............ 52 

Gabalfrisa ................................. 18 

Garage Molenheide BVBA .................... 15 

Garcia, Louis – .............................. 6 

Gemeente Emmen .......................... 12 

Gemeente Leusden ......................... 29 

Genius Holding BV ........................... 7 

GFKL Financial Services AG ................... 58 

Ghent Coal Terminal NV ..................... 15 

Giant NV ................................... 8 

Gibbs Ltd, Elida – ........................... 13 

Gil Insurance .............................. 29 

Gillan Beach Ltd ............................ 35 

Ginkel, Beheersmaatschappij Van – ............. 9 

Glawe Spiel- und Unterhaltungsgeräte ......... 10 

Goed Wonen, Stichting – .................. 23, 31 

Goldsborough Developments Ltd, BUPA 

Hospitals Ltd ............................. 35 

Goldsmiths ................................ 14 

Goodwin, John Charles – ..................... 16 

Götz, Franz – .............................. 42 

Grad, Franz – ............................... 1 

Grandes Sources d'Eaux Minérales Françaises .... 16 

Graphic Procédé ............................ 51 

Gregg, Jenifer – and Mervyn Gregg ............ 18 

Grendel, R.A. – .............................. 2 

Haderer, Werner – ......................... 40 

Halifax plc, Leeds Permanent Development Services 

Ltd, County Wide Property Investments Ltd 34 

Halle eV, Feuerbestattungsverein – ............ 37 

Hamann, Knut – ............................. 6 

Happy Family ............................... 5 

Harbs, Detlev – ............................ 30 

Harnas & Helm CV .......................... 13 

Hart Nibbrig en Greeve BV .................... 7 

Har Vaessen ............................... 48 


© 2012 IBFD 

Haselhorst, Erich – ........................... 1 

HE (Hans U. Hundt-Eßwein) .................. 31 

Heerma, J. – en Maatschap ................... 18 

Heger Rudi GmbH .......................... 38 

Heiser, Wolfgang – ......................... 31 

Henfling, Pierre –, Raphaël Davin en Koenraad 

Tanghe, curatoren van Tiercé Franco-Belge SA .. 57 

Henriksen, Avokat Morten – ................... 7 

Hoffmann, Bernd von – ...................... 14 

Hoffmann, Matthias – ....................... 26 

Holin Groep BV cs .......................... 29 

Homecare Insurance Ltd ..................... 29 

Hong Kong Trade Development Council ......... 1 

Horizon College ............................ 40 

Hotel Scandic Gåsabäck AB ................... 30 

Hout-van Eijnsbergen, J. E. van den – .......... 36 

Howden Court Hotel ........................ 16 

Huddersfield, University of – Higher Education 

Corporation .............................. 35 

Hundt-Eßwein, Hans U. – (HE) ................ 31 

Hutchison 3G Austria GmbH .................. 40 

Hutchison 3G UK Ltd ........................ 41 

Idéal Tourisme SA .......................... 19 

Ikera Warenhandelsgesellschaft mbH .......... 18 

Impresa Costruzioni Comm. Quirino Mazzalai ..... 1 

Inscape Investment Fund .................... 36 

Institute of the Motor Industry ................ 17 

Intercommunale voor Zeewaterontzilting INZO .. 11 

Inter-Mark Group sp. z o.o. sp. komandytowa .... 58 

Internationale Sprach- und 

Studienreisen GmbH (iSt) ................... 33 

Intiem, Leesportefeuille – ..................... 4 

Investrand ................................ 39 

INZO (Intercommunale voor Zeewaterontzilting) . 11 

Isle of Wight Council ........................ 

ISt (internationale Sprach- und Studien- 

45 

reisen GmbH) ............................ 33 

Italittica SpA .............................. 11 

J.C.M. Beheer BV ........................... 43 

Jespers, VOF Dressuurstal – .................. 37 

Jeunhomme, Léa Jorion – ..................... 5 

Jong, Pieter de – ............................ 9 

da 

Jorge L , António – ......................... 32 

Jorion, Léa – ................................ 5 

Jyske Finans ............................... 33 

K-1 sp. z o.o. .............................. 46 

K Line Air Service Europe BV ................... 9 

KapHag Renditefonds ....................... 26 

Karageorgou, Maria – ....................... 27 

Keeping Newcastle Warm Limited ............. 24 

Kennemer Golf & Country Club ................ 24 

Kerrutt, Hans-Dieter and Ute – ................. 4 

Ketelhandel P. van Paassen BV ................. 1 

Kinderopvang Enschede, Stichting – ............ 34 

Kingscrest Associates Ltd and Montecello Ltd .... 32 

Kittel, Axel – .............................. 37 

Kloppenburg, Gerda – ........................ 2 

KÖGÁZ rt ................................. 42 

Köhler, Antje – ............................ 32 

Kollektivavtalsstiftelsen TRR Trygghetsrådet .... 46 

Kooy, A.J. van der – ......................... 17 

Krawczyñski, Dariusz – ...................... 45 

Kretztechnik AG ............................ 32 

Kronospan Mielec sp. z o.o. ................... 54 

Kuæ, Emilian – and Halina Jeziorska-Kuæ ........ 58 

Kügler GmbH, Ambulanter Pflegedienst – ....... 25 

Kühne, Dr. Heinz – ........................... 6 

Kuwait Petroleum (GB) Ltd ................... 

Lactalis Gestion Lait SNC and Lactalis 

17 

Investissements SNC ...................... 44 

Ladbroke SA and Derby SA, Tiercé – ............ 44 

Laki DOOEL ............................... 57 

Lambert, Philippe – .......................... 6 

Landboden-Agrardienste GmbH & Co. KG ....... 15 

Landewyck, Heintz van – ..................... 37 

Lange, Wilfried – ............................ 9

Langhorst, Bernhard – ....................... 14 

Laughtons Photographs Ltd .................... 5 

Lease Plan Luxembourg SA ................... 16 

Ledoux, Yves – ..............................5 

Leeds Permanent Development Services Ltd, Halifax 

plc, County Wide Property Investments Ltd .... 34 

Leesportefeuille "Intiem" CV ................... 4 

Lennartz, Hansgeorg – ........................8 

Leo-Libera GmbH ........................... 52 

Leusden, Gemeente – ....................... 29 

Levob Verzekeringen, OV Bank ................ 33 

Liberexim BV .............................. 25 

Libratech Ltd (Teleos) ....................... 41 

Lidl & Companhia ........................... 57 

Linneweber, Edith – ......................... 30 

Linthorst, M.J.M. – .......................... 13 

Lipjes, D. – ................................ 29 

Lohmeyer, Lothar– ......................... 56 

Loyalty Management UK Ltd .................. 54 

Lubbock Fine and Company ................... 10 

Luc Varenne, Régie communale autonome du 

stade – .................................. 49 

Ludwig, Volker – ........................... 40 

L.u.P. ..................................... 37 

MacDonald Resorts Ltd ...................... 55 

Madgett, T.P. – /R.M. Baldwin 

(Howden Court Hotel) ...................... 16 

Magoora .................................. 46 

Maierhofer, Rudolf – ........................ 25 

Marks & Spencer plc ...................... 25, 43 

Master-talk Austria Telekom Service GmbH & Co. . 40 

Mechel Nemunas ........................... 47 

Mentreau, Jean – ............................ 6 

Metropol Treuhand Wirtschaftstreuhand GmbH ... 24 

Midland Bank .............................. 18 

Mid-Suffolk District Council (Isle of Wight) ...... 45 

Mihal, Karol – .............................. 44 

Minerva Kulturreisen GmbH .................. 55 

Mirror Group plc ............................ 23 

MKG-Kraftfahrzeuge-Factoring ................ 26 

MM02 plc ................................. 41 

Mobilkom Austria AG ........................ 40 

Mohr, Jürgen – ............................. 12 

Mohsche, Gerhard – .......................... 9 

Mol, W.J.R. – ................................ 5 

Molenheide BVBA, Garage – .................. 15 

Montecello Ltd and Kingscrest Associates Ltd .... 32 

Monte Dei Paschi Di Siena, Société – ........... 19 

Morgan Fleming Claverhouse Investment 

Trust plc, JP – ............................ 41 

Muys' en de Winter's Bouw- en Aannemingsbedrijf 10 

MyTravel .................................. 33 

Nádasdi, Ákos – ............................ 39 

Naturally Yours Cosmetics Limited .............. 6 

Navicon SA ................................ 42 

NCC Construction Danmark A/S ............... 50 

Nederlandse Spoorwegen, NV – ................ 1 

Németh, Ilona – ............................ 39 

Nemunas, Mechel – ......................... 47 

Netto Supermarkt .......................... 43 

New Communications Ltd (Teleos) ............. 41 

Newman Shipping & Agency Company NV ....... 32 

Nidera Handelscompagnie BV ................. 54 

Norbury Developments Ltd ................... 17 

Nordania Finans A/S ........................ 43 

Nordea Pankki Suomi Oyj .................... 58 

Oasis East sp. z o.o. ......................... 54 

Objekt Kirchberg, Vermietungsgesellschaft – Sarl . 30 

Office des produits wallons ASBL .............. 24 

Olimpiclub Sr, Fallimento – ................... 49 

ONE GmbH ................................ 40 

Optigen Ltd ................................ 34 

Oracle Nederland BV ........................ 51 

Orange 3G Ltd ............................. 41 

ORO Amsterdam Beheer BV .................... 7 

OTP Bank rt ............................... 42 


© 2012 IBFD 

OTP Garancia Biztosító rt ..................... 42 

OV Bank, Levob Verzekeringen ................ 33 

Paassen, Ketelhandel P. van – ..................1 

Pakora Pluss SIA ........................... 53 

Pannon Gép Centrum Kft ..................... 53 

Parat Automotive Cabrio Textiltetõket Gyártó Kft. 48 

Part Service ............................... 43 

Pellerey Display .............................6 

Pelzl, Erna – ............................... 17 

Pensionsversicherungsanstalt der Arbeiter ...... 27 

Petrova, Katina – ........................... 27 

Pezzullo Molini Pastifici Mangimifici SpA ........ 11 

Phones International Ltd (Teleos) .............. 41 

Pinnacle Insurance plc ....................... 29 

Planzer Luxembourg Sàrl ..................... 41 

Polysar ....................................8 

Poulsen Trading & Dansk Denkavit A.p.S. ......... 8 

Pouwels, K.G.P. – (Linthorst) ................. 13 

Primback Ltd .............................. 22 

Profaktor Kulesza, Frankowski, JóŸwiak, 

Or³owski sp. j. ............................ 53 

Profant, Venceslas – .......................... 3 

Puffer, Sandra – ............................ 48 

Quest Trading Company Ltd (Teleos) ........... 41 

R (criminal proceedings against –) . . . . . . . . . . . . . . . . 55 

RAL (Channel Islands, Machines, Services) ...... 31 

Rank Group plc, The – ....................... 58 

Rapid Marketing Services Ltd (Teleos) .......... 41 

RBS Deutschland Holdings GmbH .............. 56 

RBS Group plc .............................. 46 

RCI Europe ................................ 49 

Recolta Recycling ........................... 37 

Reemtsma Cigarettenfabriken GmbH ........... 39 

Régie communale autonome du stade Luc Varenne 49 

Régie Dauphinoise-Cabinet A. Forest Sarl ....... 12 

Reisdorf, John – ............................ 13 

Reisebüro Binder GmbH ...................... 15 

Renta SA, N.N. – ............................ 46 

Rivergaro, Comune di – ....................... 7 

Øízení Letového Provozu ÈR, s.p. .............. 40 

Rompelman, D.A. – .......................... 3 

Rousseau Wilmot S.A. ........................3 

Royal Bank of Scotland Deutschland Holdings GmbH56 

Royal Bank of Scotland Group plc .............. 46 

Royscot Leasing ............................ 18 

Safe, Shipping and Forwarding Enterprise – ....... 7 

Salix Grundstücks-Vermietungsgesellschaft mbH 

& Co. Objekt Offenbach KG .................. 48 

Salumets, Kaupo – .......................... 19 

Salus, Casa di cura privata – SpA .............. 38 

Sanders BVBA .............................. 15 

Sanofi Synthélabo .......................... 20 

Satam (Sofitam) SA .......................... 9 

Scandic Gåsabäck, Hotel – .................... 30 

Schepens, Peter – ........................... 15 

Scheres, J. – (Linthorst) ...................... 13 

Schloßstraße GbR, Grundstückgemeinschaft – .... 19 

Schmeink & Cofreth AG & Co. KG .............. 20 

Schmelz, Ingrid – .......................... 54 

Schneider Electric Hungária rt ................. 42 

Schriever, Christel – ......................... 59 

Schul Douane-expediteur BV, Gaston – ........ 1, 3 

SDC (Sparekassernes Datacenter) .............. 13 

Securenta Göttinger Immobilienanlagen und 

Vermögensmanagement AG ................. 43 

Seeling, Wolfgang – ......................... 26 

SFI (Société Financière d'lnvestissements) ...... 17 

Siberië, VOF Coffeeshop – .................... 18 

Siilin, Antti – ............................... 25 

Sinclair Collis Ltd ........................... 26 

Skandia, Försäkringsaktiebolaget – ............ 22 

Skandinaviska Enskilda Banken AB Momsgrupp ... 57 

SKF, AB – ................................. 49 

Skripalle, Werner – ......................... 13 

S³aby, Jaros³aw – .......................... 58 

Société Financière d'lnvestissements (SFI) ...... 17

Société Monte Dei Paschi Di Siena ............. 19 

Société thermale d'Eugénie-Les-Bains .......... 41 

Sofel Sarl .................................. 6 

Sofitam (Satam) ............................ 9 

Solisnor-Estaleiros Navais .................... 14 

Solleveld, H.A. – ........................... 36 

Sosnowska, Alicja – ......................... 45 

South Tyneside Metropolitan Borough 

Council (Isle of Wight) ..................... 45 

SPAR Österreichische Warenhandels AG ........ 16 

Sparekassernes Datacenter (SDC) ............. 13 

SPI (Syndicat des Producteurs Indépendants) ... 22 

SPÖ Landesorganisation Kärnten .............. 49 

Stadeco BV ................................ 48 

Stadler, Michael – .......................... 24 

Stadt Sundern ............................. 32 

Stardex (UK) Ltd (Teleos) .................... 41 

Steen, J.A. van der – ........................ 42 

Stenholmen, Förvaltnings AB – ................ 28 

Stichting Centraal Begeleidingsorgaan voor de 

Intercollegiale Toetsing .................... 46 

Stockholm Lindöpark ........................ 21 

Stoppelkamp, Markus – ...................... 58 

Stradasfalti Srl ............................. 38 

Strobel, M. – ............................... 20 

STUAG Bau-Aktiengesellschaft ................ 17 

Sudholz, Walter – .......................... 28 

SUFA, Stichting Uitvoering Financiële Acties – ..... 6 

Sundern, Stadt – ........................... 32 

Swiss Re Germany Holding GmbH ............. 49 

Syndicat des Producteurs Indépendants (SPI) ... 22 

Synectiv Ltd (Teleos) ........................ 41 

Taksatorringen ............................. 27 

Talacre Beach Caravan Sales .................. 38 

Tanoarch s.r.o. ............................. 58 

Teleos PLC ................................ 41 

Tele.ring Telekom Service GmbH .............. 40 

Tellmer Property, RLRE – .................... 48 

Temco Europe SA ........................... 30 

Terra Baubedarf-Handel GmbH ................ 29 

TESCO Áruházak rt .......................... 42 

Tiem, W.M. van – ............................ 8 

Tiercé Franco-Belge SA (Pierre Henfling, Raphaël 

Davin and Koenraad Tanghe, administrators) ... 57 

Tiercé Ladbroke SA and Derby SA .............. 44 

T-Mobile Austria GmbH ...................... 40 

T-Mobile (UK) Ltd .......................... 41 

TNT Post UK Ltd ............................ 47 

Tolsma ................................... 10 

Torgau-Westelbien, Zweckverband zur Trinkwasserversorgung 

und Abwasserbeseitigung – . 43 

Town & County Factors Ltd ................... 25 

TRA 3G Mobilfunk GmbH ..................... 40 

Transportes Urbanos ........................ 50 

Transports Lesage & Cie ...................... 1 

Transport Service NV ........................ 28 

Trans Tirreno Express ........................ 3 

TRR, Kollektivavtalsstiftelsen – Trygghetsrådet .. 46 

Tulliasiamies .............................. 25 

Turn- und Sportunion Waldburg ............... 34 

Twoh International ......................... 41 

UCAL ..................................... 14 

UK Consumer Electronics Ltd ................. 29 

Unique Distribution Ltd (Teleos) ............... 41 

United Utilities plc .......................... 38 

Unstead, Edward Thomas – ................... 16 

Unterpertinger, Margarete – .................. 27 

Urbing (Christiane Adam) .................... 23 

Uszodaépítõ kft ............................ 53 

Uudenkaupungin kaupunki ................... 35 

Vaessen, Har – ............................ 48 

Vandoorne NV ............................. 56 

VDP Dental Laboratory NV ................... 39 

Varenne, Régie communale autonome du 

stade Luc – .............................. 49 

Velker International Oil Company ............... 8 


© 2012 IBFD 

Velvet & Steel Immobilien und Handels GmbH ... 40 

Verbond van Nederlandse Ondernemingen (VNO) .. 1 

Vereniging Noordelijke Land- en Tuinbouw 

Organisatie (VNLTO) ....................... 47 

Verigen Transplantation Service International AG . 55 

Vermietungsgesellschaft Objekt Kirchberg SARL .. 30 

Villa Maria Beatrice Hospital Srl (VMB) .......... 38 

Vlaamse Oliemaatschappij NV ................. 59 

Vlachos, Loukas – .......................... 27 

VMB (Villa Maria Beatrice Hospital) ............ 38 

VNLTO (Vereniging Noordelijke Land- en Tuinbouw 

Organisatie) ............................. 47 

VNO (Verbond van Nederlandse Ondernemingen) .. 1 

Vodafone Group Services Ltd ................. 41 

Vodafone Magyarország Mobil Távközlési rt ..... 42 

Vollkommer, Monika – ...................... 46 

Waldburg, Turn- und Sportunion – ............. 34 

Walderdorff, Gabriele ....................... 42 

Waterschap Zeeuws Vlaanderen (WZV) ......... 32 

Weald Leasing Ltd .......................... 55 

Weissgerber, Gerd – ......................... 5 

Welden, Marktgemeinde – ................... 13 

Wellcome Trust ............................ 12 

Welthgrove BV ............................. 23 

West Berkshire District Council (Isle of Wight) ... 45 

Wetherspoon .............................. 47 

Wiener Städtische Allgemeine Versicherung ..... 17 

Wight, Isle of – Council ...................... 45 

Willot Sarl – ................................ 6 

Wisselink en Co BV .......................... 7 

Witzemann, M. – ............................ 8 

Wollny, Hausgemeinschaft Jörg und Stefanie – ... 38 

WZV (Waterschap Zeeuws Vlaanderen) ......... 32 

X ..................................... 51, 54 

X Holding BV .............................. 51 

Yaesu Europe BV ........................... 50 

Ygeia, Diagnostiko & Therapeftiko 

Kentro Athinon- – ......................... 33 

Yorkshire Co-operatives ..................... 25 

Zita Modes Sàrl ............................ 28 

Zoological Society of London .................. 24 

Zweckverband zur Trinkwasserversorgung und 

Abwasserbeseitigung Torgau-Westelbien ...... 43

Infringement proceedings by the European 

Commission against: 

Austria .............................. 38, 56, 57 

Belgium................................... 2, 4 

Denmark ................................... 10 

Finland .........................24, 30, 37, 47, 50 

France ........ 6, 10, 14, 16, 19, 20, 21, 22, 22, 22, 23, 

..............................26, 33, 52, 52, 59 

Germany ................. 3, 9, 25, 25, 27, 30, 42, 57 

Greece .............................. 12, 19, 39 

Hungary ................................... 57 

Ireland ............................. 3, 4, 19, 49 

Italy .......... 4, 5, 5, 6, 6, 9, 9, 14, 23, 30, 45, 46, 49 

Luxembourg ............................. 10, 34 

Netherlands.....................3, 4, 19, 24, 51, 56 

Poland .............................. 52, 52, 54 

Portugal ................................ 21, 45 

Spain .................. 8, 10, 11, 16, 18, 21, 32, 50 

Sweden.................................... 30 

United Kingdom ..................4, 5, 19, 31, 34, 53 


© 2012 IBFD

European Court of Justice VAT cases 2011-2 - empcom.gov.in

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