European Court of Justice VAT cases 2006-3 - empcom.gov.in

International VAT Monitor 

European Court of Justice 

VAT cases 

2006-3 

1970 – 31 December 2006

European Court of Justice – VAT Cases 

2006-3 

(31 December 2006) 

This publication sets out the judgments of the European Court of Justice (ECJ) in VAT cases. In 

principle, only cases relating to the Second, Sixth, Eighth and Thirteenth Directives and Directive 

2006/112 are included, even if they relate to: 

– articles that have been withdrawn, such as Article 32 of the Sixth Directive, 

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

– taxes characterized as turnover taxes within the meaning of Article 33 of the Sixth Directive and 

Article 401 of Directive 2006/112, and 

– failure of Member States to implement Community legislation on time. 

Therefore, not included are cases exclusively relating to: 

– the Community’s Own Resources, 

– Article 90 (previously 95) of the EC Treaty, 

– the Community Customs Code (Regulation (EEC) No. 2913/92), and 

– Directives 69/169/EEC, 83/181/EEC, 83/182/EEC, 83/183/EEC and 85/362/EEC. 

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". 

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 on 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 Sixth Directive/Directive 

2006/112. 

The 'Alphabetical Index' presents the parties involved in decided cases in an alphabetical order. 

Walter van der Corput, Editor 

Head of the IBFD’s VAT Knowledge Group and Editor of the International VAT Monitor 

IBFD – PO Box 20237 – 1000 HE Amsterdam 

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

© 2007 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 

© 2006 IBFD 

Concurrence of VAT with specific taxes 1 

Time of supply 1 

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

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

('Rembours') 

181/78 

229/78 

06-12-1979 Ketelhandel P. van Paassen 

Denkavit Dienstbetoon 

Taxable person 1 

154/80 02-05-1981 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 04-01-1982 Hong Kong Trade Development Council Services free of charge 1 

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

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

294/82 24-02-1984 Senta Einberger Illegal activities S Importation of drugs 2 

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

importation 

42/83 07-10-1984 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 2 

5/84 02-01-1986 Direct Cosmetics Amendment of 'special measure' 2 

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

17/84 07-10-1985 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 07-11-1985 Commission – Germany Exemption S Transport of mail 3 

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

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

249/84 10-03-1985 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 07-08-1986 Hans-Dieter and Ute Kerrutt Bauherrenmodell 3 

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 02-04-1988 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 4 

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

deduction 

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

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

138/86 

139/86 

07-12-1988 Direct Cosmetics 

Laughtons Photographs 

Taxable amount S 'Special measure' 5 

165/86 03-08-1988 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 07-05-1988 Mol Supply of drugs and amphetamines 5 

289/86 07-05-1988 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 5 

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 The '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 12-01-1990 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 


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 

07-01-1990 Wisselink Charges characterized as turnover tax 6 

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 12-05-1989 ORO and Concerto Taxable amount S Second-hand goods 4 

C-173/88 07-01-1990 Morten Henriksen Exemption S Premises and sites for parking 

vehicles 

C-320/88 02-08-1990 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 7 

C-186/89 12-04-1990 van Tiem Economic activities S Building right ('opstal') 7 

C-343/89 12-06-1990 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 07-11-1991 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 05-07-1992 Aldo Bozzi Charges characterized as turnover tax 8 

C-20/91 05-06-1992 P. de Jong House on private land – Private use of house 8 

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

C-163/91 11-12-1992 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 12-01-1993 Commission – Denmark Charges characterized as turnover tax 10 

C-281/91 27-10-1993 Muys en de Winter Taxable amount S Exemption S Interest 9 

C-287/91 06-03-1992 Commission – Italy Refund of VAT S Time-limits Eighth Directive 8 

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 9 

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 

6



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

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

C-291/92 10-04-1995 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 06-02-1994 Empire Stores Taxable amount S Articles free of charge 10 

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

C-62/93 07-06-1995 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 08-11-1995 Bulthuis-Griffioen Exemption S Public bodies / organizations 11 

C-468/93 28-03-1996 Gemeente Emmen 'Building land' 11 

C-4/94 04-06-1995 BLP Deduction S Taxable use in next phase 10 

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

INZO 


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 02-08-1996 Pezzullo Molini Pastifici Mangimifici Interest from time of temporary importation 11 

C-215/94 29-02-1996 Jürgen Mohr Services S Discontinuing milk production 11 

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 05-02-1996 Faaborg-Gelting Linien Fixed establishment S Restaurant transactions 11 

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 07-11-1996 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 11 

C-2/95 06-05-1997 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 13 

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

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

C-167/95 03-06-1997 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 02-06-1997 Marktgemeinde Welden Activities as 'public authority' S Exemption 13 

C-258/95 16-10-1997 Julius Fillibeck Deduction S Free transport of employees 14 

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

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

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


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-408/95 11-01-1997 Eurotunnel Tax-free sales 14 

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 


10 

12 

12 

12



C-60/96 07-03-1997 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 11-06-1997 Reisebüro Binder Place of supply S International transport of 

passengers 

C-124/96 05-07-1998 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 15 

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

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

Françaises 


Refund to non-resident traders S Duplicate 

invoice 

C-390/96 05-07-1998 Lease Plan Luxembourg Fixed establishment S Lease of cars S Interest 15 

C-3/97 28-05-1998 Goodwin and Unstead Supply of counterfeit perfumes 15 

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

exchange of 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 11-12-1998 Institute of the Motor Industry Exemption S Trade-union organization 16 

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

C-216/97 09-07-1999 Gregg and Gregg Exemption S Recognized institutions 17 

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

C-305/97 10-05-1999 Royscot Leasing Deduction S Business purposes S Stand-still 17 

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

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

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

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

C-381/97 12-03-1998 Belgocodex Exemption S Abolition of option for taxation 16 

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

C-408/97 09-12-2000 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 17 

C-429/97 25-01-2001 Commission – France Place of supply S Subcontracting 20 

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

Ikera Warenhandelsgesellschaft 


C-12/98 02-03-2000 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 06-08-2000 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 17 

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

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

tools [...] 

C-338/98 11-08-2001 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 19 

C-396/98 06-08-2000 Schloßstraße Deduction S Changed legislation 18 

C-400/98 06-08-2000 Brigitte Breitsohl Deduction S Planned economic activities 18 

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

14 

15 

16 

17 

16 

18 

18 

21 

23



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

C-415/98 03-08-2001 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 19 

C-455/98 29-06-2000 Kaupo Salumets Smuggling of ethyl alcohol 18 

C-481/98 05-03-2001 Commission – France Different rates on medicinal products 21 

C-34/99 15-05-2001 Primback Taxable amount S Interest-free credit 21 

C-36/99 07-01-2001 Idéal Tourisme Transport of passengers by bus or aircraft 18 

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 20 

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

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

C-136/99 07-01-2001 Société Monte Dei Paschi Di Siena Refund to non-resident traders 18 

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 19 

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

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

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

company 

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

C-322/99 

C-323/99 

17-05-2001 Hans-Georg Fischer 

Klaus Brandenstein 


Withdrawal from business S Components 22 

C-326/99 10-04-2001 Goed Wonen Rights in rem: supply of goods S Letting 22 

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

instruction 

C-371/99 07-11-2002 Liberexim Importation S Non-discharge of documents 24 

C-380/99 07-03-2001 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 21 

C-409/99 01-08-2002 Metropol Treuhand – Michael Stadler Deduction S Standstill 23 

C-498/99 19-09-2002 Town & County Factors Competition – Debts binding in honour only 25 

C-16/00 27-09-2001 Cibo Participations Deduction S Holding company 22 

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

C-40/00 14-06-2001 Commission – France Deduction S Reintroduction of exclusion 22 

C-62/00 07-11-2002 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 07-12-2001 Welthgrove Economic activities S Holding company 22 

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

(SPI) 

Advertising services S Indirect supply 21 

C-141/00 09-10-2002 Ambulanter Pflegedienst Kügler Exemption S Home-care 24 

C-144/00 04-03-2003 Matthias Hoffmann Exemption S Cultural Services S Soloists 25 

C-169/00 03-07-2002 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 23 

C-235/00 12-01-2002 CSC Financial Services Exemption S Transactions in securities S 

Information 

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

21 

20 

20 

20 

20 

21 

22 

22 

24 

23



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

dwelling 

C-287/00 20-06-2002 Commission – Germany Exemption – Research by universities 24 

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

C-353/00 06-01-2003 Keeping Newcastle Warm Taxable amount S Subsidies 24 

C-8/01 20-11-2003 Assurandør-Societet Exemption S Assessment services 26 

C-17/01 29-04-2004 Walter Sudholz Special measure 27 

C-45/01 11-06-2003 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 09-11-2003 Cookies World Expenditures relating to supplies abroad 26 

C-185/01 02-06-2003 Auto Lease Holland BV Supply of fuel – Recipient 25 

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

C-275/01 06-12-2003 Sinclair Collis Immovable property S Vending machines 25 

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 28 

C-381/01 15-07-2004 Commission – Italy Taxable amount S Subsidies S Dried fodder 29 

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

electricity 

C-438/01 06-05-2003 Design Concept – Flanders Expo Advertising services 25 

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 28 

C-495/01 15-07-2004 Commission – Finland Taxable amount S Subsidies S Dried fodder 29 

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

C-7/02 29-04-2004 Holin Groep Changed legislation – Legitimate expectations 28 

C-78/02, 

C-79/02, 

C-80/02 

11-06-2003 Maria Karageorgou 

Katina Petrova 

Loukas Vlachos 


VAT mentioned on an invoice 26 

C-90/02 01-04-2004 Gerhard Bockemühl Deduction S Invoice requirements 27 

C-109/02 23-10-2003 Commission – Germany Reduced rate S Soloists 26 

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 29 

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 27 

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 27 

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 –



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 30 

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 

C-269/03 09-09-2004 Objekt Kirchberg Option for taxation – Non-retroactive approval 29 

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

C-291/03 06-10-2005 My Travel Travel agents – Value of packages 32 

C-305/03 09-02-2006 Commission – UK Reduced Rates – Auctioneers 33 

C-354/03 12-01-2006 Optigen Deduction – Carousel fraud 33 

C-355/03 12-01-2006 Fulcrum Electronics Deduction – Carousel fraud 33 

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 31 

C-472/03 03-03-2005 Arthur Andersen Exemption – Insurance transactions 30 

C-475/03 03-10-2006 Banca Popolare di Cremona Charges characterized as turnover tax - IRAP 38 

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 31 

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 32 

C-43/04 26-05-2005 Stadt Sundern Flat-rate scheme for farmers – Hunting licence 31 

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) 


Travel agents – Language and study trips 32 

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 Opinion T-Mobile Activities as 'public authority' S UMTS 

frequencies 

C-369/04 Opinion Hutchinson, MM02, Orange, T-Mobile, 

Vodafone 

Activities as 'public authority' S UMTS 

frequencies 

C-384/04 11-05-2006 Federation of Technological Industries Joint and several liability 35 

C-394/04 

C-395/04 

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

telephones, TV sets and accommodation 

C-409/04 pending Teleos etc Zero-rating – Intra-Community supplies of 

goods 

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 

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

34 

32 

32 

33 

31 

33 

35 

37 

35 

33 

33 

33 

34 

36



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 – Pychotherapy 35 

C-444/04 27-04-2006 J.E. van den Hout-van Eijnsbergen Exemption – Medical care – Physiotherapist 35 

C-491/04 23-02-2006 Dollond and Aitchison Import value – Services included in the price 34 

C-494/04 15-06-2006 Heintz van Landewyck Special measure – Date of notification 36 

C-18/05 06-07-2006 Salus Exemption – Goods used for exempt purposes 37 

C-35/05 Opinion Reemtsma Refund of VAT – VAT legally not due 

C-42/05 pending Ring Occasions – Fortis Bank Deductions – Transaction contract void 

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 37 

C-90/05 19-01-2006 Commission – Luxembourg Refund of VAT S Time-limits Eighth Directive 33 

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 36 

C-111/05 Opinion Aktiebolaget NN Goods or services – Installation of cable 

C-114/05 09-03-2006 Gillan Beach Place of supply – All-in service at exhibition 34 

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

C-146/05 pending 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 37 

C-166/05 07-09-2006 Heger Rudi Place of supply – Fishing rights 37 

C-184/05 pending Twoh International Zero-rate – Burden of proof 

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 36 

C-240/05 07-12-2006 Eurodental Exports exempt or zero rated? 38 

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

C-251/05 06-07-2006 Talacre Beach Caravan Sales Composite supply partly zero rated 37 

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

transactions 

C-333/05 05-10-2006 Ilona Németh Charges characterized as turnover tax 38 

C-335/05 pending Rizeni Letoveho Provozu Refund of VAT – Reciprocity 

C-363/05 pending J.P. Morgan Fleming Claverhouse – 

Association of Investment Trust Companies 


Exemption – Special investment funds 

C-401/05 14-12-2006 VDP Dental Laboratory Exemption – Dental prostheses 38 

C-434/05 pending Horizon College Exemption – Hiring out of teachers 

C-435/05 pending Investrand Deduction – Services obtained prior to 

registration 

C-442/05 pending Torgau-Westelbien Supply of water – Household connection 

C-445/05 pending Werner Haderer Exemption – Private tuition 

C-453/05 pending Volker Ludwig Exemption – Negotiation of credit 

C-455/05 pending Velvet & Steel Exemption – Credit transactions 

C-462/05 pending Commission – Portugal Reduced rate – Toll 

C-13/06 07-12-2006 Commission – Greece Exemption – Vehicle-breakdown service 38 

C-73/06 pending Planzer Refund – Place of establishment 

C-97/06 pending Navicon Zero rate – Chartering of sea vessels 

C-118/06 pending Diagram APS Charges characterized as turnover tax – IRAP 

C-132/66 pending Commission – Italy Graveyard amnesty 

C-164/06 pending Nissan Charges characterized as turnover tax – IRAP 

C-165/06 pending Leasys Charges characterized as turnover tax – IRAP 

C-168/06 pending Ceramika Parady – Dyrektor Izby 

Skarbowej 

Penalties as percentage of unpaid/overclaimed 

VAT 

C-174/06 pending CO.GE.P Exemption – Concession to use immovable 

property 

C-271/06 pending Netto Supermarkt Zero rating – Conditions 

37



C-283/06 pending Kögáz Charges characterized as turnover tax – Local 

business tax 

C-309/06 pending Marks & Spencer Zero rate – Unjust enrichment 

C-312/06 pending Garancia Biztosító Charges characterized as turnover tax – Local 

business tax 

C-355/06 pending van der Steen Director/sole shareholder 

C-368/06 pending Cedilac 

C-386/06 pending Bakemark Italia Deduction of input tax 

C-401/06 pending Commission – Germany Place of supply – Services of executor 

C-408/06 pending Franz Götz Milk quota sales points 

C-425/06 pending Part Service Abuse of law – Split-up of contracts 

C-437/06 pending Securenta Deductions – Taxable and non-taxable activities 

C-447/06 pending Vodafone, Innomed Local business tax 

C-451/06 pending Gabriele Walderdorff Fishing rights in the form of a lease 

© 2006 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 Council 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 Council Directive of 9 December 

1969, 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/EEC) 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 


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 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 154/80 


Cooperative Vereniging 'Cooperatieve 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 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 

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. The Kingdom of Belgium is ordered to pay the costs. 

[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 has not offered sufficient evidence that it was not a 

genuine simplification measure or that it may 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 Directive 67/228 [...] and Article 5(5)(a) of 

Directive 77/388 [...], 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 

Case 16/84 

10 July 1985 


the Netherlands 

1) 

1. The application is dismissed. 

2. The Commission is ordered to pay the costs. 

[1985] ECR 2355 

1) 

The Commissions 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 has failed to fulfil its obligations under the EEC Treaty. In 

particular, the Commission complained that the Kingdom of the Netherlands 

has 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 

provides 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. The Commission is ordered to pay the costs. 

[1985] ECR 2375 

1) 

The Commission 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 has 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. The Federal Republic of Germany is ordered to pay the costs. 

[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 Directive 77/388/EEC [...] 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 Directive 77/388/EEC [...]; 

2. The Kingdom of the Netherlands is ordered to pay the costs. 

[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. The Kingdom of Belgium is ordered to pay the costs. 

[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 Directive 77/388/EEC [...]; 

2. The United Kingdom is ordered to pay the costs. 

[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. 

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. The Italian Republic is ordered to pay the costs. 

[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 Directive 77/388 [...] and has 

therefore failed to fulfil its obligations under the EEC Treaty; 

1) 

2. For the rest , the application is dismissed; 

3. The parties are ordered to bear their own costs. 

[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 has not been established. 

Case 416/85 

21 June 1988 

Commission of the European Communities – United 

Kingdom of Great Britain and Northern Ireland 

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 Directive 77/388 

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

EEC Treaty; 

1) 

2. For the rest , the application is dismissed; 

3. The United Kingdom is ordered to pay the costs. 

[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 has not 

been established. 

Case 257/86 

21 June 1988 

Commission of the European Communities – Italian Republic 

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 Directive 77/388 [...]. 


[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 [...]; 


[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 

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. The French Republic is ordered to pay the costs. 

[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; 


[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 [...]; 


[1989] ECR 371 

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 business 

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 


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 im-

movable 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 non-taxable 

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 nontaxable 

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 

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 


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 


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 

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. The Kingdom of Spain is ordered to pay the costs. 

[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 

P. 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 

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

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 


Republic 

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 [...]. 


[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; 


[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 

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 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 

1. Article 6(2)(a) of the Sixth Directive [...] must be interpreted 

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 

Article 11(A)(1)(a) of the Sixth Directive must be interpreted 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 VAT 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 



Republic 

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; 


[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. The Grand Duchy of Luxembourg is ordered to pay the costs. 

[1993] ECR I-5907 

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; 


[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. Each of the parties are ordered to bear its own costs. 

[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 Directive 77/388, 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 

Article 2(1) of the Sixth Directive [...], must be interpreted as 

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 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 [...]. 

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 Directive 

77/388 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 Directive 77/388 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 [...]; 


[1995] ECR I-4883 



Case C-166/94 


Pezzullo Molini Pastifici Mangimifici SpA S Minstero delle 

Finanze 

1. [...] 

2. Directive 77/388/EEC [...], 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 


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 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 No. 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 


2. The Hellenic Republic is ordered to pay the costs. 

[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 

Article 19(2) of the Sixth Directive [...], must be interpreted as 

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 

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 

Article 11(A)(1)(a) of the Sixth Directive [...], must be interpreted 

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/EEC [...], 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 

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 

Article 26(2) of the Sixth Directive [...], is to be interpreted as 

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 


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 


Republic 

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. The parties are ordered to bear their own costs. 

[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 


Republic 

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; 


[1997] ECR I-3827 

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 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 self-employed 

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 business. 

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 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 

interveners: 

S International Duty Free Confederation, 

S Airport Operators Association Limited, 

S Cie Maritime Bretagne Angleterre Irlande and 

S Passenger Shipping Association Limited 

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/EEC [...] and Article 28 of Directive 

92/12/EEC [...], 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 and others 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 proceedings. 

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 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 Directive 77/388. 

[1998] ECR I-1 



Case C-346/95 


Elisabeth Blasi S Finanzamt München I 

Article 13(B)(b)(1) of 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) 

[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 



3. The United Kingdom of Great Britain and Northern Ireland are 

ordered to bear its own costs. 

[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 79/1072/EEC [...], 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 timelimit 

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 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 


Republic 

1) 

1. The application is dismissed; 

2. The Commission of the European Communities is ordered to 

pay the costs; 

3. The United Kingdom of Great Britain and Northern Ireland is 


[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 is 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 


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 net result of 



the transactions 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 inhouse 

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/EEC [...]. 

[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 categories 

of assistance listed in the annex to First Directive 

73/239/EEC 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/EEC of 

10 December 1984. 

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 

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 

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 

Article 2 of Directive 77/388/EEC [...] is to be interpreted as 

meaning that in the circumstances of the main action renting out 

a space for the sale of narcotic drugs falls within the scope of 

that Directive. 

[1999] ECR I-3971 

Case C-216/97 


Jennifer Gregg and Mervyn Gregg S Commissioners of 


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/EEC [...], 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; 


[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 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 

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 

and 

Ikera Warenhandelsgesellschaft mbH. S Oberösterreichische 

Landesregierung 

1. Article 33 of the Sixth Directive [...], as amended by Directive 

91/680/EEC [...], 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 Administración Estatal de la 

Agencia 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 

Article 17 of the Sixth Directive [...] must be interpreted as 

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 

Sixth Directive [...], Directive 92/12/EEC [...], Directive 

92/83/EEC [...] and Regulation (EEC) No. 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/EC [...], 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 

Case C-276/97 



Republic 

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 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 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 (EEC, 

Euratom) No. 1553/89 [...] and Regulation (EEC, Euratom) 

No. 1552/89 [...]; 

2. The French Republic is ordered to bear the costs. 

[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 

(EEC, Euratom) No. 1553/89 [...] and Regulation (EEC, 

Euratom) No. 1552/89 [...]. 

2. Ireland is ordered to bear the costs. 

[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 (EEC, 

Euratom) No. 1553/89 [...] and Regulation (EEC, Euratom) 

No. 1552/89 [...]; 


ordered to bear the costs. 

[2000] ECR I-6355 



Case C-408/97 




1) 



bear the costs. 

[2000] ECR I-6417 

1) 

The Commission claimed that VAT should have been charged on tolls 

collected for the use of roads. 

Case C-260/98 



Republic 

1) 



bear the costs. 

[2000] ECR I-6537 

1) 

The Commission 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/EEC 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. 

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. 

[2000] ECR I-7013

Case C-142/99 


Floridienne SA, Berginvest SA S Belgian State 

Article 19 of the Sixth Directive [...] is to be interpreted as 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 (EEC) No. 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 

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 No. 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 Directive 77/388, 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 



Republic 

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 [...]; 


[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 Directive 77/388, 

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 Directive 77/388, 

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/EC; 


[2001] ECR I-445 

Case C-429/97 



Republic 

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; 

2. The remainder of the application is dismissed; 


[2001] ECR I-637

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. The costs are reserved. 

[2001] ECR II-607 

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/EEC [...]; 

1) 

2. The remainder of the action is dismissed; 

3. The Portuguese Republic is ordered to pay the costs. 

[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 second-hand 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 


Republic 

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 

[...]; 


[2001] ECR I-2667 

Case C-481/98 

3 May 2001 


Republic 

1) 

1. The action is dismissed; 

2. The Commission of the European Community is ordered to 


3. The Republic of Finland is ordered to bear its own costs. 

[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 

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 value-added-tax-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 


Republic 

1) 

– The application is dismissed; 

– The Commission of the European Communities is ordered to 


– The United Kingdom of Great Britain and Northern Ireland is 


[2001] ECR I-4493 

1) 

The Commission 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 has failed to fulfil 

its obligations under Article 17(2) of the Sixth Directive. 

Case C-40/00 

14 June 2001 


Republic 

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/EC 

[...]. 


[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 'sup-

ply 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 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 

Directive 77/388, 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/EEC [...], 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/EC [...]; 


[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/EC [...], 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. The Kingdom of the Netherlands is ordered to pay the costs; 



[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 


[...] 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

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. The Republic of Finland is ordered to pay the costs. 

[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 Directive 77/388 is to be interpreted as 

meaning that an organisation may be categorised as 

'non-profit-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 Directive 77/388 is 

to be interpreted in the same way. 

3. Article 2(1) of Directive 77/388 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 Londen 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 


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 



[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 within the 

meaning of Article 7(3) of the Sixth Directive [...], as amended 

by Council Directive 92/111/EEC [...], 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 

out-patient care service to persons in a state of physical or 

economic dependence amounts to the supply of services 

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

ules 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 'value added tax on car tax', does not constitute 

'VAT' within the meaning of the Sixth Directive [...], in 

the version of Council Directive 92/111/EEC [...], and is compatible 

with Article 33 of that Directive. 

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 Council Directive 95/7/EC [...]; 

S The Federal Republic of Germany is ordered to pay the costs. 

S The United Kingdom of Great Britain and Northern Ireland is 


[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 

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 

Directive 77/388. 

[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 


Republic 

1) 



pay the costs. 

[2003] ECR I-4395 

1) 

The Commission 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 has infringed Article 

12(3)(b) of the Sixth Directive. 

However, it has advanced no argument to the effect that the standing 

charge must be considered as a services, 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 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 

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

eturn 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 

Article 26(2) of the Sixth Directive [...] must be interpreted as 

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 Direc- 



tive [...], as amended by Directive 1999/49/EC [...]; 


[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 erroneous-ly 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 

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/EC [...], 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 Council Directive 91/680/EEC 

[...] and by Council Directive 92/111/EEC [...], 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 Council 

Directive 94/5/EC [...], 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 

Case C-17/01 

29 April 2004 

Walter Sudholz – Finanzamt Sulingen 

1. Consideration of the procedure prior to the adoption of Coun- 

1) 

cil Decision 2000/186/EC 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/EC 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 require-

ments of Article 27(1) of the Sixth Directive, as amended by 

Directive 95/7/EC [...] 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 Directive 77/388/EEC, 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 ser- 



vices '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 

1) 

main 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 

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 adjust-

ment 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 which has been established for the sole purpose of 

forming a company limited by shares is entitled to deduct VAT 

paid on goods and services procured by it, if, at a later stage and 

in accordance with its statutory aim, its sole transaction consists 

of the transfer by formal act for consideration of the procured 

goods and services to the subsequently founded limited company, 

and if, in the Member State concerned, the transfer of a 

totality of assets is not deemed to be a supply of goods or services 

under Articles 5(8) and 6(5) of the Sixth Directive [...], as 

amended by Directive 95/7/EC [...]. 

[Unofficial translation] 

[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 Sixth Directive [...], as amended by Directive 

91/680/EEC [...], 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. The Italian Republic is ordered to bear its own costs; 



3. The Republic of Finland and the Kingdom of Sweden are 

ordered to bear their own costs. 

[2004] ECR I-6845 

1) 

The Commission claimed that, by failing to levy VAT on aid paid under 

Council Regulation (EC) No. 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) 




3. The Federal Republic of Germany and the Kingdom of Sweden 

are ordered to bear their own costs. 

[2004] ECR I-6889 

1) 


Council Regulation (EC) No. 603/95, the Republic of Finland had failed 

to fulfil its obligations under Article 11 of the Sixth Directive […]. 

Case C-144/02 

15 July 2004 



1) 




3. The Republic of Finland and the Kingdom of Sweden are 

ordered to bear their own costs. 

[2004] ECR I-6985 

1) 


Council Regulation (EC) No. 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 flat-rate 

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) 




3. The Republic of Finland is ordered to bear its own costs. 

[2004] ECR I-7335 

1) 


Council Regulation (EC) No. 603/95, the Kingdom of Sweden had failed 

to fulfil its obligations under Article 11 of the Sixth Directive […]. 

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

Case C-382/02 


Cimber Air A/S – Skatteministeriet 

1. Article 15(6), (7) and (9) of the Sixth Council 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 VAT. 

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/EEC 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 business. 

[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/EEC [...], 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/EC [...], 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. The United Kingdom of Great Britain and Northern Ireland are 

ordered to pay the costs. 

[2005] ECR I-1865 

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/EEC [...], 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 co-ownership. 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 Council Directive 95/7/EC [...]. 

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 

Case C-378/02 

2 June 2005 

Waterschap Zeeuws Vlaanderen – Staatssecretaris van 


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 


Article 6(2) and Article 17(2) and (6) of the Sixth Directive [...], 

as amended by Directive 95/7/EC [...], 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 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 

Sixth Directive [...], as amended by Directive 92/111/EEC [...]. 

[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/EC [...]; 


[2005] ECR I-8389 

Case C-243/03 



Republic 

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/EC 

[...]; 

2. The Republic of France is ordered to pay the costs; 

3. The Kingdom of Spain is ordered to pay its own costs. 

[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 



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 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 pur-

chaser 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 in-patients 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 value added tax. 

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/EC […] 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 Council 

Directive 95/7/EC [...], 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 

12 January 2006 

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/EC [...], 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 value 

added tax 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 

non-profit-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. 


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 

country, the Grand-Duchy of Luxembourg has failed to fulfil 

its obligations under Article 7(4) of the Eighth Directive [...]; 

2. The Grand-Duchy of Luxembourg is ordered to pay the costs. 

[2006] ECR I-14* 

Case C-305/03 

9 February 2006 



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 Council Directive 1999/49/EC […];


ordered to pay the costs. 


Case C-415/04 


Stichting Kinderopvang Enschede – Staatssecretaris van 


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 pro- 

1) 

ceedings ; 

– 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. 


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/EC [...], 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 purpose of those 

1) 

provisions . Second, it must also be apparent from a number 

of objective factors that the essential aim of the transactions 

2) 

concerned is to obtain a tax 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. 


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/EC [...]. 


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/EC [...], 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. 


Case C-491/04 


Dollond & Aitchison Ltd – Commissioners of Customs & 

Excise 

1. Article 29 of Council Regulation (EEC) No. 2913/92 of 12 

October 1992 establishing the Community Customs Code 

must be interpreted as meaning that, in circumstances such 

1) 

as those 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 

2) 

Customs Code 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. 


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 

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. 

2) 

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. 


Case C-210/04 


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. 


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 


Uudenkaupungin kaupunki 

1. Article 20 of the Sixth Directive [...], must be interpreted as 

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 

non-taxable 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. 


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/EC […]. 

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-not yet officially published 




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. 


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 the 

1) 

administrative management of the funds , if, viewed broadly, 

they form a distinct whole, and are specific to, and essential 

2) 

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/EEC of 20 

December 1985 on the coordination of laws, regulations and 

administrative provisions relating to undertakings for collec- 

3) 

tive investment in transferable securities (UCITS) , are not 

covered by that concept. 


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 

1. Article 21(3) of the Sixth Council Directive [...], as amended

y Council Directives 2000/65/EC [...] and 2001/115/EC [...], 

is to be interpreted as allowing a Member State to enact 

1) 

legislation, 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 value 

added tax 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. 

2. Article 22(8) of the Sixth Directive [...], as amended by Directives 

2000/65 and 2001/115, is to be interpreted as not allowing 

a Member State to enact either legislation, such as that in 

1) 

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 value added tax 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 

value added tax, a requirement to provide security for the 

payment of that tax which is due. 


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 received 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). 



Case C-233/05 


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 

Council Directive 94/76/EC […], 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. 


Case C-430/04 


Feuerbestattungsverein Halle eV – Finanzamt Eisleben 

Joined party: Lutherstadt 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. 


Case C-106/05 


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. 


Case C-494/04 


Heintz van Landewyck SARL – Staatssecretaris van Financiën 

1. Neither Directive 92/12/EEC [...] 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 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 attribut-

able 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. 


Case C-249/05 




1. By imposing an obligation to appoint a tax representative on 

taxable persons not established in the country who carry out 

taxable transactions in Finland and are established in another 

Member State or in the territory of a third country with which 

a convention has been concluded concerning mutual assistance, 

the scope of which corresponds to the scope laid down 

in Directive 76/308/EEC [...] and in Regulation (EC) No. 

1798/2003 [...], the Republic of Finland has failed to fulfil its 

obligations under Articles 21 and 22 of the Sixth Directive [...] 

and Articles 28 EC and 49 EC. 

2. The Republic of Finland is ordered to pay the costs. 



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/EC [...], 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 the 

1) 

right to deduct . 


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). 



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 ques- 

1) 

tion was not deductible . 



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 "... to 

the extent ..." must be interpreted differently from the word "... when 

..." in Article 13(B)(c). 



Case C-251/05 


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/EEC [...], 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. 


Case C-89/05 


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. 


Case C-166/05 

7 September 2006 

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 […]. 


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 Council Directive 

92/111/EEC of 14 December 1992, 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-not yet officially published 

1) 

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 

Council Directive 95/7/EC [...], 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-not yet officially published

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. 


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 [...]; 

2. The action as to the remainder is dismissed; 

3. The Republic of Austria is ordered to pay the costs. 


Case C-475/03 

3 October 2006 

Banca popolare di Cremona Soc. coop. arl – Agenzia 

Entrate Ufficio Cremona 

Article 33 of the Sixth Directive [...], as amended by Directive 

91/680/EEC [...], must be interpreted as meaning that it does 

not preclude the maintenance of a charge to tax with the charac- 

1) 

teristics of the tax at issue in the main proceedings . 


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 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. 




5 October 2006 

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. 


Case C-240/05 

7 December 2006 

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 Council Directives 91/680/EEC and 

92/111/EEC, 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. 


Case C-13/06 



Republic 

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. The Hellenic Republic is ordered to pay the costs. 


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/EC [...], 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-not yet officially published

Taxable persons 

Index of Topics – 1 

(Article 4 Sixth Directive - Article 9 Directive 2006/112) 

Case Date Parties involved Key word(s) 

181/78 

229/78 

12-06-1979 Ketelhandel P. van Paassen 

Denkavit Dienstbetoon 


Concept of 'taxable person' 

C-210/04 23-03-2006 FCE Bank plc Fixed establishments 

Economic activities 



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

268/83 14-02-1985 Rompelman Start of economic activities – Purchase option 

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 

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

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

INZO 

Profitability study 

C-155/94 20-06-1996 Wellcome Trust Purchase/sale of shares 

C-80/95 06-02-1997 Harnas & Helm Holding of bonds 

C-23/98 27-01-2000 Heerma Supply by partner to partnership 

C-110/98 

through 

C-147/98 

21-03-2000 Gabalfrisa Conditional deduction 

C-102/00 12-07-2001 Welthgrove Holding company 

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) 

C-32/03 03-03-2005 I/S Fini H End of business activities 

C-223/03 21-02-2006 University of Huddersfield Economic activities without economic objective 

Illegal activities 



294/82 28-02-1984 Senta Einberger Importation of drugs 

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

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 

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

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

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

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

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

Activities as public authorities 



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

231/87 17-10-1989 Comune di Carpaneto Piacentino Criteria for activities as public authority 

C-129/88 17-10-1989 Comune di Rivergaro Criteria for activities as public authority 

C-4/89 15-05-1990 Comune di Carpaneto Piacentino Criteria for activities as public authority 

C-202/90 25-07-1991 Ayuntamiento de Sevilla Tax collectors 

C-247/95 06-02-1997 Marktgemeinde Welden Exempt activities supplied as public authority

Activities as public authorities 




C-276/97 12-09-2000 Commission – France Toll 

C-358/97 12-09-2000 Commission – Ireland Toll 

C-359/97 12-09-2000 Commission – United Kingdom Toll 

C-408/97 12-09-2000 Commission – Netherlands Toll 

C-260/98 12-09-2000 Commission – Greece Toll 

C-446/98 14-12-2000 Câmara Municipal do Porto Letting of parking space 

C-430/04 08-06-2006 Feuerbestattungsverein Halle eV Distortion of competition 

Supplies of goods and services 

(Articles 5 and 6 Sixth Directive - Articles 14 and 24 Directive 2006/112) 


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

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

C-320/88 08-02-1990 Safe Transfer of economic ownership 

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

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

C-468/93 28-03-1996 Gemeente Emmen Concept of building land 

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

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

C-231/94 02-05-1996 Faaborg-Gelting Linien Restaurant transactions on board ferries 

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

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

C-415/98 08-03-2001 Laszlo Bakcsi Private and business assets 

C-322/99 

C-323/99 




Withdrawal from business S Components 

C-498/99 19-09-2002 Town & County Factors Transactions binding in honour 

C-77/01 29-04-2004 Empresa de Desenvolvimento Consortium 

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

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

C-354/03 12-01-2006 Optigen Economic activities – Carousel fraud – Innocent party 

C-355/03 12-01-2006 Fulcrum Electronics Economic activities – Carousel fraud – Innocent party 

C-412/03 20-01-2005 Hotel Scandic Gåsabäck AB Transactions below the cost price 

C-434/03 14-07-2005 Charles Use for business and private purposes 

C-435/03 14-07-2005 BAT, Newman Theft from tax warehouse 

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

C-484/03 12-01-2006 Bond House Systems Economic activities – Carousel fraud – Innocent party 

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

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 

Imports 



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

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

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

C-213/99 07-12-2000 de Andrade Time-limits expired 

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

Place of supply 


(Articles 8 and 9 Sixth Directive - Articles 31-39 and 43-59 Directive 2006/112) 


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

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

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

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

C-327/94 26-09-1996 Jürgen Dudda Sound engineering 

C-167/95 06-03-1997 Linthorst Veterinarians 

C-116/96 06-11-1997 Reisebüro Binder International transport of passengers 

C-145/96 16-09-1997 Bernd von Hoffmann Member of arbitration tribunal 

C-429/97 25-01-2001 Commission – France Subcontracting 

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

(SPI) 


Advertising services S Indirect supply 

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

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

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

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

C-114/05 09-03-2006 Gillan Beach All-in service at exhibition 

C-245/04 06-04-2006 EMAG Handel Chain transactions 

C-166/05 07-09-2006 Heger Rudi Fishing rights 

Fixed establishments 



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

C-231/94 02-05-1996 Faaborg-Gelting Linien Restaurant transactions on board ferries 

C-190/95 17-07-1997 ARO Lease Lease of cars 

C-260/95 20-02-1997 DFDS Travel agent 

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

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

establishments 

Time of chargeability 

(Article 10 Sixth Directive - Articles 62-67 Directive 2006/112) 


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

Mazzalai 

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 

C-85/97 19-11-1998 Société Financière d'lnvestissements 

(SFI) 

Limitation period for assessment 

C-419/02 21-02-2006 BUPA Hospitals Advance payments relating to unspecified goods 

Taxable amount 



126/78 12-06-1979 Nederlandse Spoorwegen Cash-on-delivery ('Rembours') 

154/80 05-02-1981 Coöperatieve Aardappelenbewaarplaats Storage charge 

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

324/82 10-04-1984 Commission – Belgium Catalogue price on importation 

16/84 10-07-1985 Commission – Netherlands Trading-in 

17/84 10-07-1985 Commission – Ireland Trading-in





47/84 21-05-1985 Gaston Schul Imports from another Member State 

391/85 04-02-1988 Commission – Belgium Saloon and estate cars 

138/86 

139/86 




Special measure 

230/87 23-11-1988 Naturally Yours Inducement 

C-165/88 05-12-1989 ORO and Concerto Second-hand goods 

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

C-281/91 27-10-1993 Muys en de Winter Granting of credit 

C-18/92 25-05-1993 Chaussures Bally Credit cards 

C-33/93 02-06-1994 Empire Stores Articles free of charge 

C-38/93 05-05-1994 Glawe Spiel- und Unterhaltungsgeräte Gaming machines 

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

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

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

C-85/97 19-11-1998 Société Financière d'lnvestissements 

(SFI) 

C-34/99 15-05-2001 Primback Interest-free credit 

Benefits in kind – Provision of a car to employees S 

Foreign VAT included in taxable amount 

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

C-404/99 29-03-2001 Commission – France Service charge 

C-174/00 21-03-2002 Kennemer Golf & Country Club Membership fees 

C-184/00 22-11-2001 Office des produits wallons ASBL Subsidies 

C-353/00 13-06-2002 Keeping Newcastle Warm Subsidies 

C-381/01 15-07-2004 Commission – Italy Subsidies – Dried Fodder 

C-495/01 15-07-2004 Commission – Finland Subsidies – Dried Fodder 

C-144/02 15-07-2004 Commission – Germany Subsidies – Dried Fodder 

C-463/02 15-07-2004 Commission – Sweden Subsidies – Dried Fodder 

C-491/04 23-02-2006 Dollond and Aitchison Services included in the customs value 

C-98/05 01-06-2006 De Danske Bilimportører Registration duty 

C-72/05 14-09-2006 Wollny Full cost for privately used dwelling 

Discounts, coupons and vouchers 



C-126/88 27-03-1990 Boots Company Price discounts and rebates 

C-288/94 24-10-1996 Argos Distributors Discount vouchers 

C-317/94 24-10-1996 Elida Gibbs Money-off and Cash-back coupons 

C-48/97 27-04-1999 Kuwait Petroleum Price discounts S Goods in exchange of vouchers 

C-427/98 15-10-2002 Commission – Germany Price reduction coupons 

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

C-398/99 16-01-2003 Yorkshire Co-operatives Redemption of coupons 

Tax rates 



415/85 21-06-1988 Commission – Ireland Zero rate 

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

203/87 21-02-1989 Commission – Italy Zero rate S Victims of earthquake 

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

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

[...]

Tax rates 




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

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

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 

C-305/03 09-02-2006 Commission – UK Reduced rates – Auctioneers 

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

Exemptions – Medical care 



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

122/87 24-05-1988 Commission – Italy Veterinarians 

C-384/98 14-09-2000 D. Genetic affinity 

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

C-45/01 06-11-2003 Christoph Dornier Stiftung Psychotherapeutic treatment 

C-212/01 20-11-2003 Margarete Unterpertinger Health report for disablility pension 

C-307/01 20-11-2003 Peter L. d'Ambrumenil Medical examinations and reports 

C-443/04 27-04-2006 H.A. Solleveld Pychotherapy 

C-444/04 27-04-2006 J.E. van den Hout-van Eijnsbergen Physiotherapist 

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

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

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

Exemptions – Financial services and insurance transactions 



C-281/91 27-10-1993 Muys en de Winter Granting of credit 

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

C-349/96 25-02-1999 Card Protection Plan Travel insurance 

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

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

C-8/01 20-11-2003 Assurandør-Societet Assessment services – Umbrella organizations 

C-305/01 26-06-2003 MKG-Kraftfahrzeuge-Factoring Factoring – Debt collection 

C-472/03 03-03-2005 Arthur Andersen Insurance transactions – Backoffice activities 

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

of those funds 

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

Exemptions – Welfare 



C-453/93 11-08-1995 Bulthuis-Griffioen Public bodies / organizations – Day care centre 

C-216/97 07-09-1999 Gregg and Gregg Recognized institutions – Old peoples' home 

C-141/00 10-09-2002 Ambulanter Pflegedienst Kügler Home-care – Domestic help 

C-498/03 26-05-2005 Kingscrest, Montecello Private profit-making residential home 

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


Exemptions – Gambling 




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

C-453/02 17-02-2005 Edith Linneweber Gambling 

C-462/02 17-02-2005 Savvas Akritidis Card games 

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

Exemptions – Sport 



C-124/96 07-05-1998 Commission – Spain Maximum membership fee 

C-150/99 18-01-2001 Stockholm Lindöpark Golf 

Exemptions – Immovable property 



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

C-186/89 04-12-1990 van Tiem Building right ('opstal') 

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

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

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

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

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

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

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

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

C-396/98 08-06-2000 Schloßstraße Abolition of option – Legitimate expectations 

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

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

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

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

C-315/00 16-01-2003 Rudolf Maierhofer Prefabricated buildings 

C-275/01 12-06-2003 Sinclair Collis Vending machines 

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

Exemptions – Miscellaneous exemptions 




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

C-287/00 20-06-2002 Commission – Germany Research by universities for consideration 

C-8/01 20-11-2003 Assurandør-Societet Assessment services – Umbrella organizations 

C-280/04 08-12-2005 Jyske Finans Sale of business assets 

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

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

Exempt imports 



257/86 21-06-1988 Commission – Italy Free samples 

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

Tax rates – Zero rates 

(Article 15 Sixth Directive - Articles 138, 139 and 146-165 Directive 2006/112) 


168/84 04-07-1985 Günther Berkholz Gaming machine on board sea vessels 

C-185/89 26-06-1990 Velker Provisioning of sea-going vessels 

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

C-331/94 23-05-1996 Commission – Greece Circular cruises 

C-408/95 01-11-1997 Eurotunnel Tax-free sales 

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

C-382/02 16-09-2004 Cimber Air National routes 

C-181/04 

to 

C-183/04 

14-09-2006 Elmeka Chartering of vessels – Transport of fuel for sea 

vessels 


Deduction of input tax 



51/76 01-02-1977 Verbond van Nederlandse Ondernemingen 


Capital goods 

165/86 08-03-1988 Leesportefeuille 'Intiem' Delivery to employees 

50/87 21-09-1988 Commission – France Restrictions 

123/87 14-07-1988 Léa Jorion Invoicing requirements 

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

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

50/88 27-06-1989 Heinz Kühne Private use 

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

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

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

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

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

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

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

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

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

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

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

Deduction of input tax 




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

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

C-396/98 08-06-2000 Schloßstraße Changed legislation – Legitimate expectations 

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

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

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

C-177/99 19-09-2000 Ampafrance Special measure 

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

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

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

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

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

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

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

C-77/01 29-04-2004 Empresa de Desenvolvimento Holding company – Loans – Sale of shares 

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

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

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

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

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

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

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

C-255/02 21-02-2006 Halifax Abuse of rights – Manipulation of pro rata 

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 

C-32/03 03-03-2005 I/S Fini H. Expenses after the end of business activities 

C-33/03 10-03-2005 Commission – UK Business use of employee’s private car 

C-204/03 06-10-2005 Commission – Spain Pro rata – Subsidies 

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

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

C-354/03 12-01-2006 Optigen Carousel fraud – 'Innocent' party 

C-355/03 12-01-2006 Fulcrum Electronics Carousel fraud – 'Innocent' party 

C-434/03 14-07-2005 Charles Use for private and business purposes 

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

C-484/03 12-01-2006 Bond House Systems Carousel fraud – 'Innocent' party 

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

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

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

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

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


Refund of input tax 



C-287/91 03-06-1992 Commission – Italy Time-limits Eighth Directive 

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

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

C-16/95 14-12-1995 Commission – Spain Time-limits Eighth Directive 


Refund of input tax 







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 

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 

C-90/05 19-01-2006 Commission – Luxembourg Time-limits Eighth Directive 

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

Adjustment of input tax 



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

C-322/99 

C-323/99 



Withdrawal from business S Components 

C-378/02 02-06-2005 Waterschap Zeeuws Vlaanderen Purchase as 'public authority' S Business use 

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

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 

Liability to pay VAT 



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

Invoices 



C-217/94 24-10-1996 Eismann Alto Adige Accompanying documents 

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

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

C-78/02 

C-79/02 

C-80/02 

06-11-2003 Maria Karageorgou 

Katina Petrova 

Loukas Vlachos 

VAT mentioned on an invoice 

C-90/02 01-04-2004 Gerhard Bockemühl Deduction of reverse-charged VAT 

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

Small undertakings 



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

Flat-rate farmers 



3/86 28-06-1988 Commission – Italy Flat-rate deduction 

C-321/02 15-07-2004 Detlev Harbs Long-term letting of assets

Flat-rate farmers 




C-43/04 26-05-2005 Stadt Sundern Granting of hunting licences 

Travel agents 

(Article 26 Sixth Directive - Articles 306-310 Directive 2006/112 ) 


C-74/91 27-10-1992 Commission – Germany Taxable margin 

C-163/91 12-11-1992 Van Ginkel Holiday accommodation 

C-260/95 20-02-1997 DFDS Fixed establishment 

C-308/96 

C-94/97 

22-10-1998 Madgett and Baldwin (Howden Court 

Hotel) 

C-149/01 19-06-2003 First Choice Holidays Taxable margin 


Transport of guests/excursions 

C-291/03 06-10-2005 My Travel Value of packages – in-house services 

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

GmbH (iSt) 

Second-hand goods 

(Article 26a Sixth Directive - Articles 311-332 Directive 2006/112) 

Language- and study trips 


C-320/02 01-04-2004 Förvaltnings AB Stenholmen Live animals 

C-280/04 08-12-2005 Jyske Finans Sale of business assets 

Special measures 



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

138/86 

139/86 




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 

C-177/99 19-09-2000 Ampafrance Deduction of input tax – Accommodation, food 

C-181/99 19-09-2000 Sanofi Synthélabo Deduction of input tax – Accommodation, food 

C-17/01 29-04-2004 Walter Sudholz Deduction of input tax – Limitations 

C-494/04 15-06-2006 Heintz van Landewyck Missing excise stamps – Date of notification 

Second-hand goods 

(Article 32 Sixth Directive) 


16/84 10-07-1985 Commission – Netherlands Taxable amount S Trading-in 

17/84 10-07-1985 Commission – Ireland Taxable amount S Trading-in 

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

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 

Concurrence of VAT with specific taxes 

295/84 27-11-1985 Rousseau Wilmot S.A. Non-fiscal charge levied on companies 

252/86 03-03-1988 Gabriel Bergandi Charge on gaming machines 

317/86 15-03-1989 Philippe Lambert Charge on gaming machines

Charges characterized as turnover tax 




48/87 15-03-1989 Marie-Thérèse Charbonelle Charge on gaming machines 

49/87 15-03-1989 Willot Sarl Charge on gaming machines 

285/87 15-03-1989 Etablissements Dico Charge on gaming machines 

363/87 

to 

367/87 

78/88 

79/88 

80/88 

15-03-1989 Sofel, Jean-Pierre Auber, Pellery Display 

and Jean Mentreau 


Charge on gaming machines 

65/88 15-03-1989 Louis Garcia Charge on gaming machines 

93/88 

94/88 

13-07-1989 Wisselink Special tax on cars 

C-109/90 19-03-1991 Giant NV Tax on performances and entertainment 

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 

C-208/91 16-12-1992 Raymond Beaulande Stamp duty on building land 

C-234/91 01-12-1993 Commission – Denmark Contribution to support the labour market 

C-347/95 17-09-1997 UCAL Levy on specific goods 

C-370/95 

C-371/95 

C-372/95 

26-06-1997 Careda 

Femara 

Facomare 

Characteristics of VAT 

C-28/96 17-09-1997 Fricarnes Levy on specific goods 

C-130/96 17-09-1997 Solisnor-Estaleiros Navais Stamp duty levied on works contracts 

C-318/96 19-02-1998 SPAR Kammerumlage 

C-338/97 08-06-1999 Erna Pelzl Tourist tax 

C-344/97 08-06-1999 Wiener Städtische Allgemeine Versicherung 

Tourist tax 

C-390/97 08-06-1999 STUAG Bau-Aktiengesellschaft Tourist tax 

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

Ikera Warenhandelsgesellschaft 

C-101/00 19-09-2002 Antti Siilin, Tulliasiamies Tax on vehicles 

Tax on beverages and ice cream 

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

C-475/03 03-10-2006 Banca Popolare di Cremona IRAP 

C-333/05 05-10-2006 Ilona Németh (Ákos Nádasdi) Vehicle registration tax 

Failure to transpose Community Law 


8/81 19-01-1982 Ursula Becker Exempt negotiation of credit 

255/81 10-06-1982 R.A. Grendel Exempt negotiation of credit 

70/83 22-02-1984 Gerda Kloppenburg Exempt negotiation of credit 

207/87 14-07-1987 Gerd Weissgerber Exempt negotiation of credit 

353/87 02-02-1989 Commission – Italy Transposition of Tenth Directive 

Miscellaneous 


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

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

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

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

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

C-172/03 03-03-2005 Wolfgang Heiser Non-adjustment of input tax S State aid

Miscellaneous 



C-249/05 15-06-2006 Commission S Finland Appointment of tax representative 


Preliminary Questions: 

Abbey National plc ....................... 21, 35 

Abemij BV .................................. 6 

Adam, Christiane – (Urbing) .................. 23 

Akritidis, Savvas – .......................... 30 

Ambrumenil, Peter d'– ....................... 27 

Ambulanter Pflegedienst Kügler GmbH ......... 24 

Amengual Far, Miguel – ...................... 18 

Ampafrance SA ............................. 19 

Andersen & Co. Accountants c.s., Arthur – ....... 30 

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. ......... 30 

Assurandør-Societetet ....................... 26 

Athinon-Ygeia, Diagnostiko & Therapeftiko 

Kentro – ................................. 33 

Auber, Jean-Pierre – ......................... 6 

Auto Lease Holland BV ....................... 25 

Ayuntamiento de Sevilla ...................... 8 

BAT (British American Tobacco International Ltd) . 32 

B.A.Z. Bausystem AG ......................... 2 

Bakcsi, Laszlo – ............................ 21 

Baldwin, R. M. – /T.P. Madgett, 

(Howden Court Hotel) ...................... 16 

Bally, Chaussures – SA ........................9 

Balocchi, Maurizio – .......................... 9 

Banca Popolare di Cremona ................... 38 

Banque Bruxelles Lambert SA (BBL) ............ 30 

BBL (Banque Bruxelles Lambert SA) ............ 30 

Beaulande, Raymond – .......................9 

Becker, Ursula – .............................1 

Belgocodex SA ............................. 16 

Bergandi, Gabriel – .......................... 4 

Berginvest SA ............................. 20 

Berkholz, Günther – .......................... 3 

Bertelsmann AG ............................ 22 

Binder GmbH, Reiseburo – .................... 14 

Blasi, Elisabeth – ........................... 15 

BLP Plc ................................... 10 

Bockemühl, Gerhard – ....................... 27 

Bond House Systems Ltd ..................... 33 

Boots Company .............................7 

Bozzi, Aldo – ................................ 8 

BP Supergas Anonimos Eteria Geniki Emporiki .... 10 

Brandenstein, Klaus – ....................... 22 

Breitsohl, Brigitte – ......................... 18 

British American Tobacco International Ltd (BAT) . 32 

Bulthuis-Griffioen ........................... 11 

BUPA Hospitals Ltd, Goldsborough Developments 

Ltd ................................ 34 

Câmara Municipal do Porto ................... 20 

Cantor Fitzgerald International ................ 23 

Card Protection Plan ........................ 17 

Careda ................................... 13 

Carpaneto Piacentino, Comune di – ........... 7, 7 

Casa di cura privata Salus SpA ................ 37 

Centralan Property .......................... 33 

Charbonelle, Marie-Thérèse – ..................6 

Charles, P. - and T.S. Charles-Tijmens .......... 32 

Chaussures Bally SA .......................... 9 

Cibo Participations SA ....................... 22 

Cimber Air A/S ............................. 30 

Coffeeshop 'Siberië', VOF – ................... 17 

Concerto BV ................................ 7 

Consumer Electronics Insurance Co. Ltd ......... 28 

Cookies World Vertriebsgesellschaft ............ 26 

Coöperatieve Aardappelenbewaarplaats ......... 1 

County Wide Property Investments Ltd, Halifax plc, 

Leeds Permanent Development Services Ltd ..... 34 

CPP (Card Protection Plan) ................... 17 

CSC Financial Services Ltd .................... 23 

D. ........................................ 19 

Alphabetical index – 1 


Dansk Denkavit A.p.S. ........................2 

Dansk Denkavit A.p.S. & Poulsen Trading ......... 8 

Danske Bilimportører, De – ................... 36 

Debouche, E. – ............................. 12 

Denkavit Dienstbetoon BV ..................... 1 

Design Concept SA .......................... 25 

DFDS A/S ................................. 13 

Diagnostiko & Therapeftiko Kentro 

Athinon-Ygeia AE ......................... 33 

Dijk's Boekhuis BV, Van – ..................... 3 

Direct Cosmetics Ltd ....................... 2, 5 

Direct Vision Rentals Ltd ..................... 28 

Dispute Resolution Services Ltd ............... 27 

Dollond and Aitchison ....................... 34 

Dornier, Christoph – Stiftung für Klinische 

Psychologie .............................. 26 

Dressuurstal Jespers, VOF – .................. 36 

Dudda, Jürgen – ............................ 12 

EDM (Empresa de Desenvolvimento Mineiro) ..... 28 

EGI (SA d'Etude et de Gestion Immob.) .......... 5 

Einberger, Senta – ........................... 2 

Eismann Alto Adige Srl ....................... 12 

EKW (Evangelischer Krankenhausverein Wien) ... 18 

Elder ..................................... 21 

Elmeka NE ................................. 37 

EMAG Handel Eder OHG ...................... 35 

Emmen, Gemeente – ........................ 11 

Empire Stores Limited ....................... 10 

Empresa de Desenvolvimento Mineiro (EDM) ..... 28 

Enkler, Renate – ............................ 12 

Etablissements Dico .......................... 6 

Etude et de Gestion Immob. (EGI), SA d' – ........ 5 

Eulaerts NV ................................. 9 

Eurodental Sàrl ............................. 38 

Eurotunnel SA .............................. 14 

Evangelischer Krankenhausverein Wien ......... 18 

Faaborg-Gelting Linien ...................... 11 

Facomare ................................. 13 

Faxworld Vorgründungsgesellschaft ............ 29 

FCE Bank plc ............................... 35 

Federation of Technological Industries .......... 35 

Femara ................................... 13 

Ferrovia del Renon ........................... 1 

Feuerbestattungsverein Halle eV .............. 36 

Fillibeck Söhne GmbH & Co KG, Julius – ......... 14 

Fini H, I/S – ............................... 30 

First Choice Holidays plc ..................... 26 

First National Bank of Chicago, The – ........... 16 

Fischer, Karlheinz – ......................... 16 

Fischer, Hans-Georg – ....................... 22 

Flanders Expo SA ........................... 25 

Floridienne SA ............................. 20 

Fonden Marselisborg Lystbådehavn ............ 30 

Försäkringsaktiebolaget Skandia (publ) ......... 21 

Freemans plc .............................. 22 

Fricarnes SA ............................... 14 

FTI (Federation of Technological Industries) ..... 35 

Fulcrum Electronics Ltd ...................... 33 

Gabalfrisa ................................. 18 

Garage Molenheide BVBA .................... 15 

Garcia, Louis – ..............................6 

Gemeente Emmen .......................... 11 

Gemeente Leusden .......................... 28 

Genius Holding BV ........................... 7 

Ghent Coal Terminal NV ...................... 15 

Giant NV ................................... 8 

Gibbs Ltd, Elida – ........................... 12 

GIL Insurance .............................. 28 

Gillan Beach Ltd ............................ 34 

Ginkel, Beheersmaatschappij Van – ............. 9 

Glawe Spiel- und Unterhaltungsgeräte .......... 10 

Goed Wonen, Stichting – .................. 22, 31 

Goldsborough Developments Ltd, BUPA 

Hospitals Ltd ............................. 34 

Goldsmiths ................................ 14 

Goodwin, John Charles – ..................... 15

Grad, Franz – ............................... 1 

Grandes Sources d'Eaux Minérales Françaises .... 16 

Gregg, Jenifer – and Mervyn Gregg ............ 17 

Grendel, R.A. – .............................. 

Halifax plc, Leeds Permanent Development Ser- 

2 

vices Ltd, County Wide Property Investments Ltd 34 

Halle eV, Feuerbestattungsverein – ............ 36 

Hamann, Knut – ............................. 6 

Happy Family ............................... 5 

Harbs, Detlev – ............................ 29 

Harnas & Helm CV .......................... 13 

Hart Nibbrig en Greeve BV .................... 6 

Haselhorst, Erich – ........................... 1 

HE (Hans U. Hundt-Eßwein) .................. 30 

Heerma, J. – en Maatschap ................... 18 

Heger Rudi GmbH .......................... 37 

Heiser, Wolfgang – ......................... 30 

Henriksen, Avokat Morten – ................... 6 

Hoffmann, Bernd von – ...................... 14 

Hoffmann, Matthias – ....................... 25 

Holin Groep BV cs .......................... 28 

Homecare Insurance Ltd ..................... 28 

Hong Kong Trade Development Council ......... 1 

Hotel Scandic Gåsabäck AB ................... 30 

Hout-van Eijnsbergen, J. E. van den – .......... 35 

Howden Court Hotel ........................ 16 

Huddersfield, University of – Higher Education 

Corporation .............................. 34 

Hundt-Eßwein, Hans U. – (HE) ................ 30 

Idéal Tourisme SA .......................... 18 

Ikera Warenhandelsgesellschaft mbH .......... 18 

Impresa Costruzioni Comm. Quirino Mazzalai ..... 1 

Inscape Investment Fund .................... 35 

Institute of the Motor Industry ................ 16 

Intercommunale voor Zeewaterontzilting INZO 

Internationale Sprach- und 

.. 11 

Studienreisen GmbH (iSt) ................... 32 

Intiem, Leesportefeuille – ..................... 4 

INZO (Intercommunale voor Zeewaterontzilting) . 11 

ISt (internationale Sprach- und Studienreisen 

GmbH) ............................ 32 

Italittica SpA .............................. 11 

Jespers, VOF Dressuurstal – .................. 36 

Jeunhomme, Léa Jorion – ..................... 5 

Jong, P. de – ............................... 8 

da 

Jorge L , António – ......................... 31 

Jorion, Léa – ................................ 5 

Jyske Finans ............................... 33 

K Line Air Service Europe BV ................... 9 

KapHag Renditefonds ....................... 26 

Karageorgou, Maria – ....................... 26 

Keeping Newcastle Warm Limited ............. 24 

Kennemer Golf & Country Club ................ 24 

Kerrutt, Hans-Dieter and Ute – ................. 3 

Ketelhandel P. van Paassen BV ................. 1 

Kinderopvang Enschede, Stichting – ............ 34 

Kingscrest Associates Ltd and Montecello Ltd .... 31 

Kittel, Axel – .............................. 37 

Kloppenburg, Gerda – ........................ 2 

Köhler, Antje – ............................ 32 

Kooy, A.J. van der – ......................... 17 

Kretztechnik AG ............................ 31 

Kügler GmbH, Ambulanter Pflegedienst – ....... 24 

Kühne, Dr. Heinz – ........................... 6 

Kuwait Petroleum (GB) Ltd ................... 17 

Lambert, Philippe – .......................... 6 

Landboden-Agrardienste GmbH & Co. KG ....... 15 

Landewyck, Heintz van – ..................... 36 

Lange, Wilfried – ............................ 9 

Langhorst, Bernhard – ....................... 14 

Laughtons Photographs Ltd ................... 5 

Lease Plan Luxembourg SA ................... 15 

Ledoux, Yves – .............................. 5 

Leeds Permanent Development Services Ltd, Halifax 

plc, County Wide Property Investments Ltd ...... 34 

Leesportefeuille 'Intiem' CV ................... 4 



Lennartz, Hansgeorg – ....................... 8 

Leusden, Gemeente – ....................... 28 

Levob Verzekeringen, OV Bank ................ 32 

Liberexim BV .............................. 24 

Linneweber, Edith – ......................... 30 

Linthorst, M.J.M. – .......................... 13 

Lipjes, D. – ................................ 29 

Lubbock Fine and Company ................... 10 

L.u.P. .................................... 36 

MKG-Kraftfahrzeuge-Factoring ................ 26 

Madgett, T.P. – /R. M. Baldwin 

(Howden Court Hotel) ..................... 16 

Maierhofer, Rudolf – ........................ 25 

Marks & Spencer plc ........................ 24 

Mentreau, Jean – ............................ 6 

Metropol Treuhand Wirtschaftstreuhand GmbH .. 23 

Midland Bank .............................. 18 

Mirror Group plc ............................ 23 

Mohr, Jürgen – ............................. 11 

Mohsche, Gerhard – .......................... 9 

Mol, W.J.R. – ............................... 5 

Molenheide BVBA, Garage – .................. 15 

Montecello Ltd and Kingscrest Associates Ltd .... 31 

Monte Dei Paschi Di Siena, Société – ........... 18 

Muys' en de Winter's Bouw- en Aannemingsbedrijf . 9 

MyTravel ................................. 32 

Nádasdi, Ákos – ............................ 38 

Naturally Yours Cosmetics Limited .............. 6 

Nederlandse Spoorwegen, NV – ................ 1 

Németh, Ilona – ............................ 38 

Newman Shipping & Agency Company NV ....... 32 

Norbury Developments Ltd ................... 17 

Objekt Kirchberg, Vermietungsgesellschaft – SARL 29 

Office des produits wallons ASBL .............. 23 

Optigen Ltd ............................... 33 

ORO Amsterdam Beheer BV ................... 7 

OV Bank, Levob Verzekeringen ................ 32 

Paassen, Ketelhandel P. van – ................. 1 

Pellerey Display ............................. 6 

Pelzl, Erna – ............................... 17 

Pensionsversicherungsanstalt der Arbeiter ...... 27 

Petrova, Katina – ........................... 26 

Pezzullo Molini Pastifici Mangimifici SpA ........ 11 

Pinnacle Insurance plc ...................... 28 

Polysar .................................... 8 

Poulsen Trading & Dansk Denkavit A.p.S. ........ 8 

Pouwels, K.G.P. – (Linthorst) ................. 13 

Primback Ltd .............................. 21 

Profant, Venceslas – ......................... 3 

RAL (Channel Islands, Machines, Services) ...... 31 

Recolta Recycling .......................... 37 

Régie Dauphinoise-Cabinet A. Forest Sarl ....... 12 

Reisdorf, John – ............................ 13 

Reisebüro Binder GmbH ..................... 14 

Rivergaro, Comune di – ....................... 7 

Rompelman, D.A. – .......................... 2 

Rousseau Wilmot S.A. ........................ 3 

Royscot Leasing ............................ 17 

Safe, Shipping and Forwarding Enterprise – ...... 7 

Salumets, Kaupo – .......................... 18 

Salus, Casa di cura privata – SpA .............. 37 

Sanofi Synthélabo .......................... 19 

Satam (Sofitam) SA .......................... 9 

Scandic Gåsabäck, Hotel – ................... 30 

Scheres, J. – (Linthorst) ..................... 13 

Schloßstraße GbR, Grundstückgemeinschaft – ... 18 

Schmeink & Cofreth AG & Co. KG .............. 19 

Schul Douane-expediteur BV, Gaston – ........ 1, 3 

SDC (Sparekassernes Datacenter) ............. 13 

Seeling, Wolfgang – ......................... 25 

SFI (Société Financière d'lnvestissements) ...... 16 

Siberië, VOF Coffeeshop – .................... 17 

Siilin, Antti – .............................. 25 

Sinclair Collis Ltd ........................... 25 

Skandia, Försäkringsaktiebolaget – ............ 21 

Skripalle, Werner – ......................... 13

Société Monte Dei Paschi Di Siena ............. 18 

Société Financière d'lnvestissements (SFI) ...... 16 

Sofel Sarl .................................. 6 

Sofitam (Satam) .............................9 

Solisnor-Estaleiros Navais .................... 14 

Solleveld, H.A. – ........................... 35 

SPAR Österreichische Warenhandels AG ......... 15 

Sparekassernes Datacenter (SDC) ............. 13 

SPI (Syndicat der Producteurs Indépendants) .... 21 

Stadler, Michael – ........................... 23 

Stadt Sundern ............................. 31 

Stenholmen, Förvaltnings AB – ................ 27 

Stockholm Lindöpark ........................ 20 

Stradasfalti Srl ............................. 38 

Strobel, M. – ............................... 19 

STUAG Bau-Aktiengesellschaft ................ 17 

Sudholz, Walter – ........................... 27 

SUFA, Stichting Uitvoering Financiële Acties – .....6 

Sundern, Stadt – ........................... 31 

Syndicat der Producteurs Indépendants (SPI) .... 21 

Taksatorringen ............................. 26 

Talacre Beach Caravan Sales .................. 37 

Temco Europe SA ........................... 30 

Terra Baubedarf-Handel GmbH ................ 29 

Tiem, W.M. van – ............................ 7 

Tolsma ................................... 10 

Town & County Factors Ltd ................... 25 

Trans Tirreno Express ........................3 

Transports Lesage & Cie ...................... 1 

Transport Service NV ........................ 27 

Tulliasiamies ............................... 25 

Turn- und Sportunion Waldburg ............... 33 

UCAL ..................................... 14 

United Utilities plc .......................... 37 

UK Consumer Electronics Ltd .................. 28 

Unstead, Edward Thomas – ................... 15 

Unterpertinger, Margarete – .................. 27 

Urbing (Christiane Adam) .................... 23 

Uudenkaupungin kaupunki ................... 35 

VDP Dental Laboratory NV .................... 38 

Velker International Oil Company ............... 7 

Verbond van Nederlandse Ondernemingen (VNO) .. 1 

Vermietungsgesellschaft Objekt Kirchberg SARL .. 29 

Villa Maria Beatrice Hospital Srl (VMB) .......... 37 

Vlachos, Loukas – ........................... 26 

VMB (Villa Maria Beatrice Hospital) ............ 37 

VNO (Verbond van Nederlandse Ondernemingen) .. 1 

Waldburg, Turn- und Sportunion – ............. 33 

Waterschap Zeeuws Vlaanderen (WZV) ......... 31 

Weissgerber, Gerd – .......................... 5 

Welden, Marktgemeinde – .................... 13 

Wellcome Trust ............................ 12 

Welthgrove BV ............................. 22 

Wiener Städtische Allgemeine Versicherung ..... 17 

Willot Sarl – ................................ 6 

Wisselink en Co BV ........................... 6 

Witzemann, M. – ............................ 8 

Wollny, Hausgemeinschaft Jörg und Stefanie -- ... 37 

WZV (Waterschap Zeeuws Vlaanderen) ......... 31 

Ygeia, Diagnostiko & Therapeftiko 

Kentro Athinon- – ......................... 33 

Yorkshire Co-operatives ...................... 25 

Zita Modes Sàrl ............................. 27 

Zoological Society of London .................. 24 



Infringement proceedings of the 

Commission against: 

Austria .................................... 38 

Belgium................................... 2, 4 

Denmark ................................... 10 

Finland .............................. 24, 29, 37 

France . . . 5, 10, 14, 16, 19, 20, 20, 21, 21, 22, 22, 25, 32 

Germany .......................3, 9, 24, 25, 26, 29 

Greece .............................. 11, 19, 38 

Ireland ................................ 3, 4, 19 

Italy ................... 4, 5, 5, 6, 6, 8, 9, 13, 23, 29 

Luxembourg ............................. 10, 33 

Netherlands.......................... 3, 4, 19, 23 

Portugal ................................... 21 

Spain ..................... 8, 10, 11, 15, 17, 20, 32 

Sweden.................................... 29 

United Kingdom .................... 4, 4, 19, 30, 33

European Court of Justice VAT cases 2006-3 - empcom.gov.in

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