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 Basic information Dates Date of document: Date of publication: Date of effect: May 23, 1977 Entry into force - Date notif. Date of transposition: January 1, 1978 January 1, 1979 Denmark Federal Republic of Germany France Ireland Italy Luxembourg Netherlands See Art 1 January 1, 1987 Greece At the latest See 386L0247 Art 1 Date of end of validity: Modified by Corrected by: Modified by: Council Directive 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity
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detail Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Protocol No 3 on the sovereign base areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus
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detail Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
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detail Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC
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detail Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services
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detail Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax
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detail Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
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detail Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services
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detail PROPOSAL FOR A NINETEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES, AMENDING DIRECTIVE 77/388/EEC - COMMON SYSTEM OF VALUE ADDED TAX
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detail Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold
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detail Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
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detail Council Directive 2002/93/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services
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detail Protocol concerning the conditions and arrangements for admission of the Republic of Bulgaria and Romania to the European Union - Annex III:List referred to in Article 16 of the Protocol: adaptations to acts adopted by the institutions - 4.Taxation
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detail Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations
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detail Council Directive 2000/17/EC of 30 March 2000 amending Directive 77/388/EEC on the common system of value added tax - transitional provisions granted to the Republic of Austria and the Portuguese Republic
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detail Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax
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detail Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax
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detail Council Directive 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax
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detail Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel
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detail Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax
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detail Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax
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detail DOCUMENTS CONCERNING THE ACCESSION OF THE HELLENIC REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE HELLENIC REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I LIST REFERRED TO IN ARTICLE 21 OF THE ACT OF ACCESSION, VI. TAXATION
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detail Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
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detail Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
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detail Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40)
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detail Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC
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detail Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
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detail Council Directive 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services
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detail Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations
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detail Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 9. Taxation
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detail Tenth Council Directive 84/386/EEC of 31 July 1984 on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC - Application of value added tax to the hiring out of movable tangible property
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detail Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
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detail DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I: LIST PROVIDED FOR IN ARTICLE 26 OF THE ACT OF ACCESSION
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detail Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services
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detail Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
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detail Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
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detail Amendment proposed by: Implemented by: undefined Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax All documents based on this document: Derogated in: Validity extended by: Proposal for a Council Decision authorising Latvia to extend the application of a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes Repealed by: Modifies Repeal: Affected by case Case C-103/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Court of Appeal (United Kingdom)) — The Commissioners for Her Majesty's Revenue and Customs v Weald Leasing Limited (Sixth VAT Directive — Concept of ‘abusive practice’ — Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT) Judgment of the Court (Fourth Chamber), 18 July 2013. Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen. Request for a preliminary ruling from the Gerechtshof te Leeuwarden. Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’. Case C‑26/12. Judgment of the Court (Fourth Chamber) of 29 October 2009. NCC Construction Danmark A/S v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality. Case C-174/08. Order of the Court (Sixth Chamber) of 15 July 2015. Agenzia delle Entrate v Nuova Invincibile. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Sixth Directive 77/388/EEC. Case C-82/14. Judgment of the Court (Fifth Chamber) of 13 March 2014. ATP PensionService A/S v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Exemptions - Article 13B(d)(3) and (6) - Special investment funds - Occupational pension schemes - Management - Transactions concerning deposit and current accounts, payments or transfers. Case C-464/12. Order of the Court (First Chamber) of 12 July 2001. Welthgrove BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Article 104(3) of the Rules of Procedure - Article 4 of the Sixth VAT Directive - Economic activity - Involvement of a holding company in the management of its subsidiaries. Case C-102/00. Order of the Court (Fifth Chamber) of 28 February 2013. SIA Forvards V v Valsts ieņēmumu dienests. Article 99 of the Rules of Procedure — Taxation — VAT — Sixth Directive — Right to deduct — Refusal — Invoice issued by a company considered fictitious. Case C‑563/11. Joined Cases C-95/07 and C-96/07: Judgment of the Court (Third Chamber) of 8 May 2008 (reference for a preliminary ruling from the Commissione tributaria provinciale — Italy) — Ecotrade SpA v Agenzia Entrate Ufficio Genova 3 (Sixth VAT Directive — Reverse charge procedure — Right to deduct — Time-bar — Irregularity in accounts and tax returns affecting transactions subject to the reverse charge procedure) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.1 PT D) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 21.1 PT B) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 22 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.3 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17 Judgment of the Court (Fifth Chamber) of 15 March 2001. Syndicat des producteurs indépendants (SPI) v Ministère de l'Economie, des Finances et de l'Industrie. Reference for a preliminary ruling: Conseil d'Etat - France. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Second indent of Article 9(2)(e) of the Sixth VAT Directive - Determination of relevant place for tax purposes - Advertising services - Inclusion of services provided through the intermediary of a third party. Case C-108/00. Judgment of the Court (Fifth Chamber) of 19 September 2002. Tulliasiamies and Antti Siilin. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. Taxation of imported used cars -First paragraph of Article 95 of the EC Treaty (now, after amendment, first paragraph of Article 90 EC) - Sixth VAT Directive. Case C-101/00. Case C-119/08: Order of the Court of 5 February 2009 (reference for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas) — Mechel Nemunas UAB v Valstybinė mokesčių inspekcija prie Lietuvos respublikos finansų ministerijos (First subparagraph of Article 104(3) of the Rules of Procedure — First VAT Directive — Sixth VAT Directive — Article 33(1) — Concept of turnover taxes — Tax calculated on the basis of an undertaking’s turnover to finance the maintenance and development programme for national roads) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33 Judgment of the Court (Sixth Chamber) of 25 May 1993. Chaussures Bally SA v Belgian State, Minister for Finance. Reference for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium. Value added tax - Sixth directive - Taxable amount. Case C-18/92. Judgment of the Court (Fifth Chamber) of 13 December 2001. Commissioners of Customs & Excise v CSC Financial Services Ltd. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom. Sixth VAT Directive - Article 13B(d)(5) - Exempt transactions - Transactions in securities - Negotiation - Provision of a "call centre" service. Case C-235/00. Judgment of the Court (Sixth Chamber), 5 July 2012. DTZ Zadelhoff vof v Staatssecretaris van Financiën. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Sixth VAT Directive — Articles 5(3)(c) and 13B(d)(5) — Negotiation of a transaction involving the transfer of company shares — Transaction which also entails the transfer of the ownership of immovable property held by such companies — Exemption. Case C‑259/11. A13LBLDPT5 A13LBLDPT5T2 A05P3LC Judgment of the Court of 29 June 1999. Staatssecretaris van Financiën v Coffeeshop "Siberië" vof. Reference for a preliminary ruling: Hoge Raad - Netherlands. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Scope - Supply of a table for the sale of narcotic drugs. Case C-158/98. Judgment of the Court (Fifth Chamber), 12 June 2014. Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag. Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch. Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13(B)(d)(3) and (5) — ‘Other securities’ and ‘other negotiable instruments’ — Sales promotion scheme — Discount card — Taxable amount. Case C‑461/12. A13LBLD A13LBLDPT5 A13LBLDPT3 Case C-40/09: Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester (United Kingdom)) — Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Article 2(1) — Concept of the supply of services effected for consideration — Retail vouchers provided by an undertaking to its employees as part of their remuneration) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 Judgment of the Court (Sixth Chamber) of 11 June 1998. Karlheinz Fischer v Finanzamt Donaueschingen. Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany. Tax provisions - Sixth VAT Directive - Application to the organisation of unlawful games of chance - Determination of the taxable amount. Case C-283/95. Case C-151/08: Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña — Spain) — N.N. Renta SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC), Generalidad de Cataluña (Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 33(1) — Definition of turnover taxes — Duty on transfers of assets and documented legal transactions) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33.1 Judgment of the Court (Sixth Chamber) of 8 March 1988. Apple and Pear Development Council v Commissioners of Customs and Excise. Reference for a preliminary ruling: House of Lords - United Kingdom. Common system of value-added tax - Supply of services effected for consideration. Case 102/86. Judgment of the Court (Sixth Chamber) of 27 January 2000. Staatssecretaris van Financiën v J. Heerma. Reference for a preliminary ruling: Hoge Raad - Netherlands. Sixth VAT Directive - Transactions between a partner and a partnership. Case C-23/98. Judgment of the Court (Fifth Chamber) of 20 November 2003. Assurandør-Societetet et v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Article 13A(1)(f) and 13B(a) - Exemption for services performed by independent groups not likely to give rise to distortions of competition - Exemption for insurance transactions and related services performed by insurance brokers and insurance agents - Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association. Case C-8/01. Judgment of the Court (First Chamber) of 27 May 2004. Staatssecretaris van Financiën v D. Lipjes. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 28b(E)(3) - Services by intermediaries - Place of supply. Case C-68/03. Judgment of the Court (Sixth Chamber) of 5 October 1999. Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Court of Appeal (England & Wales) - United Kingdom. VAT - Article 11(1) and (4) of the Second Directive - Article 17(2) and (6) of the Sixth Directive - Right of deduction - Exclusions by national rules predating the Sixth Directive. Case C-305/97. Judgment of the Court (Eighth Chamber), 13 March 2014. Jetair NV and BTW-eenheid BTWE Travel4you v FOD Financiën. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge. VAT — Special scheme for travel agents — Transactions carried out outside the European Union — Sixth Council Directive 77/388/EEC — Article 28(3) — Directive 2006/112/EC — Article 370 — ‘Standstill’ clauses — Amendment of national legislation during the transposition period. Case C‑599/12. Judgment of the Court (Third Chamber) of 8 May 2008. Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3. Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy. Sixth VAT Directive - Reverse charge procedure - Right to deduct - Time-bar - Irregularity in accounts and tax returns affecting transactions subject to the reverse charge procedure. Joined cases C-95/07 and C-96/07. A18P2 A18P3 A17 A22P4 A22 A21P1LB A22P2 A18P1LD Judgment of the Court (Seventh Chamber) of 21 December 2011. Vlaamse Oliemaatschappij NV v FOD Financiën. Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brugge - Belgium. Sixth VAT Directive - Persons liable to pay tax - Third party jointly and severally liable - Warehousing arrangements other than customs warehousing - Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods - Good faith or lack of fault or negligence of the warehouse-keeper. Case C-499/10. Judgment of the Court (Fifth Chamber) of 8 January 2002. Metropol Treuhand WirtschaftsstreuhandgmbH v Finanzlandesdirektion für Steiermark and Michael Stadler v Finanzlandesdirektion für Vorarlberg. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Article 17(6) and (7) - Right to deduct input VAT - Exclusions provided for under national laws at the date of entry into force of the directive - Exclusions for cyclical economic reasons - Consultation of the Advisory Committee on value added tax. Case C-409/99. Judgment of the Court (Sixth Chamber) of 26 June 2003. KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. Case C-442/01. Judgment of the Court (Fourth Chamber) of 6 March 2008. Nordania Finans A/S and BG Factoring A/S v Skatteministeriet. Reference for a preliminary ruling: Højesteret - Denmark. Sixth VAT Directive - Article 19(2) - Calculation of the deductible proportion - Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business - Notion of ‘capital goods used by the taxable person for the purposes of his business’ - Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts. Case C-98/07. Order of the Court (Fourth Chamber) of 13 December 2012. Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma. Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities. Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion. Case C‑560/11. Order of the Court (Seventh Chamber) of 9 July 2009 (reference for a preliminary ruling from the Tribunal de première instance de Mons — Belgium) — Régie communale autonome du stade Luc Varenne v Belgian State — SPF Finances (Affaire C-483/08) (First subparagraph of Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 10(1) and (2) — Recovery of tax improperly deducted — Starting point of the limitation period) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10 Judgment of the Court (Fifth Chamber) of 9 March 2000. Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Indirect taxation - Municipal beverage duty - Sixth VAT Directive - Directive 92/12/EEC. Case C-437/97. Case C-222/09: Judgment of the Court (First Chamber) of 7 October 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland)) — Kronospan Mielec sp. z o.o. v Dyrektor Izby Skarbowej w Rzeszowie (Sixth VAT Directive — Article 9(2)(c) and (e) — Research and development work carried out by engineers — Determination of the place where services are supplied) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.2 .E Judgment of the Court (Second Chamber) of 21 February 2008. Ministero dell’Economia e delle Finanze v Part Service Srl. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT Directive - Articles 11A(1)(a) and 13B(a) and (d) - Leasing - Artificial division of the supply into a number of parts -Effect - Reduction of the taxable amount - Exemptions - Abusive practice - Conditions. Case C-425/06. Case C-31/10: Judgment of the Court (First Chamber) of 9 December 2010 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Minerva Kulturreisen GmbH v Finanzamt Freital (Sixth VAT Directive — Article 26 — Special scheme for travel agents and tour operators — Scope — Sale of opera tickets without the provision of supplementary services) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 26 Judgment of the Court (First Chamber), 13 December 2012. BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid. Reference for a preliminary ruling from the Bundesfinanzhof. Taxation — Sixth VAT Directive — Decision 2004/290/EC — Manner in which a Member State applies a derogating measure — Authorisation — Article 2, point (1) — ‘Construction work’ — Interpretation — Supplies of goods covered — Possibility for the derogating measure to be applied only in part — Restrictions. Case C‑395/11. Judgment of the Court (Second Chamber) of 15 January 2009. K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. VAT - Irregularities in the tax declaration submitted by a taxable person - Additional tax. Case C-502/07. A33 A02 A27P1 A10P1LA A10P2 Judgment of the Court (Sixth Chamber) of 9 October 2001. Commissioners of Customs & Excise v Cantor Fitzgerald International. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom. Sixth VAT Directive - Exemption for the leasing or letting of immovable property - Meaning - Supply of services - Third party taking over a lease for consideration. Case C-108/99. Judgment of the Court (Fifth Chamber) of 11 July 2002. Marks & Spencer plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT directive - National legislation retroactively curtailing a limitation period for repayment of sums unduly paid - Compatibility with the principles of effectiveness and of the protection of legitimate expectations. Case C-62/00. Judgment of the Court (Sixth Chamber) of 3 July 1997. Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom. VAT - Sixth Directive - Right to derogate provided for in Article 11C(1) - No refund for barter transactions in the case of non-payment. Case C-330/95. Judgment of the Court (Third Chamber), 5 December 2013. TVI — Televisão Independente SA v Fazenda Pública. Requests for a preliminary ruling from the Supremo Tribunal Administrativo. Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax. Joined Cases C‑618/11, C‑637/11 and C‑659/11. A11LAP2LA A11LAP1LA A11LAP3LC Judgment of the Court (Fourth Chamber) of 19 November 1998. Société financière d'investissements SPRL (SFI) v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium. VAT - Limitation period - Starting-point - Method of determination. Case C-85/97. Judgment of the Court (Third Chamber) of 12 October 2016. Christine Nigl and Others v Finanzamt Waldviertel. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Article 4(1) and (4) — Directive 2006/112/EC — Articles 9 and 11 — Concept of ‘taxable person’ — Civil-law partnerships selling their products under a common trade mark and through a limited company — Concept of ‘independent undertaking’ — Refusal of the status of taxable person — Retroactivity — Sixth Directive 77/388 — Article 25 — Directive 2006/112 — Articles 272 and 296 — Flat-rate scheme for farmers — Exclusion from the flat-rate scheme — Retroactivity. Case C-340/15. Judgment of the Court (Fifth Chamber) of 11 July 1996. Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget. Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France. Value added tax - Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion. Case C-306/94. Judgment of the Court of 13 February 1985. Direct Cosmetics Ltd v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Sixth Directive on the harmonization of VAT - Taxable amount. Case 5/84. A27P2 A27P5 A11LAPT1LA A27P1 Case C-460/07: Judgment of the Court (Third Chamber) of 23 April 2009 (Reference for a preliminary ruling from the Verwaltungsgerichtshof, Austria) — Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz (Sixth VAT Directive — Article 17(2) and (6) — Right to deduct input tax — Construction costs of a building allocated to a taxable person’s business — Article 6(2) — Private use of part of the building — Financial advantage compared to non-taxable persons — Equal treatment — State aid under Article 87 EC — Exclusion from right to deduct) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.2 PT A) Judgment of the Court (Fifth Chamber) of 14 May 1985. Van Dijk's Boekhuis BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Work on customers' materials - Book repairs. Case 139/84. Judgment of the Court (Sixth Chamber) of 17 September 2002. Town & County Factors Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Scope - Competition whose organiser binds himself in honour only - Taxable amount. Case C-498/99. Judgment of the Court of 28 February 1984. Senta Einberger v Hauptzollamt Freiburg. Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany. Import turnover tax - Smuggled drugs. Case 294/82. Case C-540/09: Judgment of the Court (Fourth Chamber) of 10 March 2011 (reference for a preliminary ruling from the Regeringsrätten (Sweden)) — Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (Reference for a preliminary ruling — Sixth VAT Directive — Article 13B(d)(5) — Exemptions — Underwriting guarantee provided against payment of a commission by credit institutions to the issuing companies in respect of a share issue on the capital markets — Transactions in securities) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13 LBLDPT5 Judgment of the Court (Sixth Chamber) of 2 June 1994. Empire Stores Ltd v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom. VAT - Sixth directive - Taxable amount. Case C-33/93. Judgment of the Court (Sixth Chamber) of 25 February 1999. Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise. Reference for a preliminary ruling: House of Lords - United Kingdom. Sixth VAT Directive - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of the insurance exemption to transactions of authorised insurers. Case C-349/96. Judgment of the Court (Second Chamber) of 26 May 2005. António Jorge Ldª v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. VAT - Article 19 of the Sixth VAT Directive - Deduction of input tax - Property transactions - Goods and services used for both taxable and exempt transactions - Deductible proportion. Case C-536/03. Judgment of the Court (Third Chamber) of 22 December 2010. État du Grand-Duché de Luxembourg and Administration de l’enregistrement et des domaines v Pierre Feltgen and Bacino Charter Company SA. Reference for a preliminary ruling: Cour de cassation - Luxembourg. Sixth VAT Directive - Exemptions - Article 15(4)(a) and 15(5) - Exemption for the hiring of sea-going vessels - Scope. Case C-116/10. Judgment of the Court (First Chamber) of 23 November 2017. Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa. Request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa. Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader. Case C-246/16. Case C-414/07: Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Republic of Poland) — Magoora sp. zoo v Dyrektor Izby Skarbowej w Krakowie (Sixth VAT Directive — Article 17(2) and (6) — National legislation — Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used — Effective restriction on deductions — Exclusions laid down by national law when the directive entered into force) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.6 L2 Judgment of the Court (Fifth Chamber) of 29 April 2004. Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 17(1) and Article 18(1) and (2) - Right to deduct input VAT - Conditions of exercise. Case C-152/02. Judgment of the Court (First Chamber) of 29 June 2000. Tullihallitus v Kaupo Salumets and others. Reference for a preliminary ruling: Tampereen käräjäoikeus - Finland. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Tax on importation - Scope - Contraband importation of ethyl alcohol. Case C-455/98. Judgment of the Court (Third Chamber) of 3 October 2019. Finanzamt Trier v Cardpoint GmbH, legal successor to Moneybox Deutschland GmbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points. Case C-42/18. Judgment of the Court of 19 January 1982. Ursula Becker v Finanzamt Münster-Innenstadt. Reference for a preliminary ruling: Finanzgericht Münster - Germany. Direct effect of directives. Case 8/81. Joined Cases C-53/09 and C-55/09: Judgment of the Court (Second Chamber) of 7 October 2010 (References for a preliminary ruling from the House of Lords, United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09), Baxi Group Ltd (C-55/09) (Sixth VAT Directive — Taxable amount — Sales promotion scheme — Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards — Payments made by the operator of the scheme to redeemers supplying the loyalty rewards — Payments made by the trader to the operator of the scheme supplying the loyalty rewards) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11 .A.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 Order of the Court (Third Chamber) of 27 November 2008. N.N. RENTA SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC) and Generalidad de Cataluña. Reference for a preliminary ruling: Tribunal Superior de Justicia de Cataluña - Spain. Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 33(1) - Meaning of ‘turnover taxes’ - Duty on transfers of assets and documented legal transactions. Case C-151/08. Judgment of the Court (Sixth Chamber) of 5 May 1994. H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. VAT - Sixth directive - Slot machines - Taxable amount. Case C-38/93. Judgment of the Court (Fifth Chamber) of 6 October 2011. Finanzamt Deggendorf v Markus Stoppelkamp. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Sixth Directive - Article 21(1)(b) - Determination of the place of reference for tax purposes - Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country - Concept of ‘taxable person established abroad’. Case C-421/10. Judgment of the Court (Third Chamber) of 6 July 2006. Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04). Reference for a preliminary ruling: Cour de cassation - Belgium. Sixth VAT Directive - Deduction of input tax - 'Carousel' fraud - Contract of sale incurably void under domestic law. Joined cases C-439/04 and C-440/04. Judgment of the Court (Third Chamber) of 13 July 1989. Skatteministeriet v Morten Henriksen. Reference for a preliminary ruling: Højesteret - Denmark. Turnover tax - Exemption. Case 173/88. Case C-277/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — The Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings GmbH (Sixth VAT Directive — Right to deduction — Purchase of vehicles and use for leasing transactions — Differences between the tax regimes of two Member States — Prohibition of abusive practices) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.3 A Judgment of the Court (Fifth Chamber) of 22 October 2015. PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Right of deduction — Refusal — Sale by an entity regarded as non-existent. Case C-277/14. Judgment of the Court (First Chamber) of 18 December 2007. Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie. Reference for a preliminary ruling: Tribunal administratif de Lyon - France. Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption. Case C-368/06. Judgment of the Court (Second Chamber) of 3 February 2000. Miguel Amengual Far v Juan Amengual Far. Reference for a preliminary ruling: Audiencia Provincial de Palma de Mallorca - Spain. Sixth VAT Directive - Leasing or letting of immovable property - Exemptions. Case C-12/98. Judgment of the Court (Second Chamber), 20 June 2013. Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz. Request for a preliminary ruling from the Verwaltungsgerichtshof. Sixth VAT Directive — Article 4(1) and (2) — Concept of ‘economic activities’ — Deduction of input tax — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling — Supply to the network — Remuneration — Electricity production lower than consumption. Case C‑219/12. Order of the Court (Third Chamber) of 27 November 2008. Monika Vollkommer v Finanzamt Hannover-Land I. Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany. Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 33(1) - Meaning of ‘turnover taxes’ - Real property transfer tax. Case C-156/08. Judgment of the Court (Fifth Chamber) of 29 February 1996. Intercommunale voor zeewaterontzilting (INZO) v Belgian State. Reference for a preliminary ruling: Rechtbank van eerste aanleg Brugge - Belgium. VAT - Concept of economic activity - Status of taxable person - Activity confined to a profitability study for a project, followed by the abandonment of the project. Case C-110/94. Case C-426/07: Judgment of the Court (First Chamber) of 17 July 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku — Republic of Poland) — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku (Internal taxation — Taxes on motor vehicles — Excise duty — Second-hand vehicles — Importation) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33.1 Judgment of the Court (Sixth Chamber) of 25 May 1993. Finanzamt München III v Gerhard Mohsche. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Taxation of private use of a business car. Case C-193/91. Judgment of the Court (Third Chamber) of 3 June 2010. Belgian State v Nathalie De Fruytier. Reference for a preliminary ruling: Cour de cassation - Belgium. Sixth VAT Directive - Article 13(A)(1)(d) - Exemptions for activities in the public interest - Supply of human organs, blood and milk - Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories - Concepts of ‘supply of goods’ and ‘supply of services’ - Distinguishing criteria. Case C-237/09. Judgment of the Court (Fourth Chamber) of 10 March 2011. Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. Reference for a preliminary ruling - Sixth VAT Directive - Article 13B(d)(5) - Exemptions - Underwriting guarantee provided against payment of a commission by credit institutions to the issuing companies in respect of a share issue on the capital markets - Transactions in securities. Case C-540/09. Judgment of the Court (Third Chamber) of 22 December 2010. The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT. Case C-103/09. Judgment of the Court (Second Chamber), 10 October 2013. Staatssecretaris van Financiën v Pactor Vastgoed BV. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction. Case C‑622/11. Joined Cases C-231/07 and C-232/07: Order of the Court of 14 May 2008 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — Tiercé Ladbroke SA (C-231/07) and Derby SA (C-232/07) v Belgian State (Rules of Procedure — First subparagraph of Article 104(3) — Sixth VAT Directive — Article 13(B)(d)(3) — Exemptions — Concepts of deposit accounts and of payments — Refusal of exemption) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13B PT D) Case C-230/08: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Østre Landsret — Denmark) — Dansk Transport og Logistik v Skatteministeriet (Community Customs Code — Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 — Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ — Regulation implementing the Customs Code — Article 867a — Directive 92/12/EEC — Articles 5(1) and (2), 6, 7(1), 8 and 9 — Sixth VAT Directive — Articles 7, 10(3) and 16(1) — Unlawful introduction of goods — Transport of goods with a TIR carnet — Seizure and destruction — Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable — Extinction of the customs and tax debt) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 7 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.3 Judgment of the Court (First Chamber) of 5 October 2006. Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05) and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05). References for a preliminary ruling: Hajdú-Bihar Megyei Bíróság and Bács-Kiskun Megyei Bíróság - Hungary. Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation. Joined cases C-290/05 and C-333/05. Case C-88/09: Judgment of the Court (First Chamber) of 11 February 2010 (reference for a preliminary ruling from the Conseil d'État, France) — Graphic Procédé v Ministère du budget, des comptes publics et de la fonction publique (Taxation — Sixth VAT Directive — Reprographics activities — Concepts of supply of goods and supply of services — Distinguishing criteria) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 Judgment of the Court (Third Chamber) of 26 May 2005. Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Article 13A(1)(g) and (h) - Exempt transactions - Supplies closely linked to welfare and social security work - Supplies closely linked to the protection of children and young persons - Supplies made by bodies other than those governed by public law and recognised as charitable by the Member State concerned - Private, profit-making entity - Meaning of "charitable". Case C-498/03. Judgment of the Court (Third Chamber) of 23 April 2015. Property Development Company NV v Belgische Staat. Request for a preliminary ruling from the Hof van Beroep te Gent. Reference for a preliminary ruling — Taxation — Sixth VAT Directive — Article 11A — Application of goods treated as a supply for consideration — Application of a building for an activity exempt from VAT — Taxable amount for that application — Interim interest paid during the construction of the building. Case C-16/14. Judgment of the Court (Sixth Chamber) of 7 May 1992. Aldo Bozzi v Cassa Nazionale di Previdenza ed Assistenza a favore degli Avvocati e dei Procuratori legali. Reference for a preliminary ruling: Pretura di Milano, Sezione Lavoro - Italy. Interpretation of Article 33 of the Sixth VAT Directive. Case C-347/90. Judgment of the Court (Third Chamber) of 1 December 2005. Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon. Reference for a preliminary ruling: Symvoulio tis Epikrateias - Greece. Sixth VAT Directive - Article 13A(1)(b) - Exemptions - Activities closely related to hospital and medical care - Provision of telephone services and hiring out of televisions to in-patients - Provision of beds and meals to persons accompanying in-patients. Joined cases C-394/04 and C-395/04. Judgment of the Court (Fifth Chamber) of 14 July 1998. Commissioners of Customs & Excise v First National Bank of Chicago. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Sixth VAT Directive - Scope - Foreign exchange transactions. Case C-172/96. Judgment of the Court of 3 March 1988. Gabriel Bergandi v Directeur général des impôts. Reference for a preliminary ruling: Tribunal de grande instance de Coutances - France. VAT - Automatic games machines. Case 252/86. Judgment of the Court (Fifth Chamber) of 29 April 2004. GIL Insurance Ltd and Others v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Tax on insurance premiums - Higher rate applicable to certain insurance contracts - Insurance connected with the rental or sale of domestic appliances - State aid. Case C-308/01. Judgment of the Court (Sixth Chamber) of 27 June 2018. SGI and Valériane SNC v Ministre de l'Action et des Comptes publics. References for a preliminary ruling from the Conseil d'État (France). References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods. Joined Cases C-459/17 and C-460/17. Judgment of the Court (Fifth Chamber) of 20 November 2003. Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions. Case C-307/01. Judgment of the Court (Sixth Chamber) of 26 June 2003. Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Value added tax - Sixth Directive 77/388/EEC - Field of application - Factoring - Factoring company purchasing debts and assuming the risk of the debtors' default. Case C-305/01. Judgment of the Court (Fifth Chamber) of 5 June 2003. Design Concept SA v Flanders Expo SA. Reference for a preliminary ruling: Cour de cassation - Luxembourg. Sixth VAT Directive - Article 9(2)(e) - Place of taxable transactions - Fiscal connection - Advertising services. Case C-438/01. Judgment of the Court (Third Chamber) of 22 November 2001. Office des produits wallons ASBL v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Charleroi - Belgium. Sixth VAT Directive - Article 11A(1)(a) - Taxable amount - Subsidies directly linked to the price. Case C-184/00. Judgment of the Court (Fifth Chamber) of 3 December 1998. Belgocodex SA v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Nivelles - Belgium. First and Sixth VAT Directives - Letting and leasing of immovable property - Right to opt for taxation. Case C-381/97. Judgment of the Court (First Chamber), 29 March 2012. VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État. Reference for a preliminary ruling from the Conseil d’État (France). VAT — Sixth Directive — Article 17(2)(b) — Taxation of a product imported from a third country — National legislation — Right to deduct VAT on importation — Condition — Actual payment of VAT by the taxable person. Case C‑414/10. Judgment of the Court (First Chamber) of 21 January 2010. Alstom Power Hydro v Valsts ieņēmumu dienests. Reference for a preliminary ruling: Augstākās Tiesas Senāts - Latvia. Reference for a preliminary ruling - Sixth VAT Directive - Article 18(4) - National legislation laying down a limitation period of three years for the refund of excess VAT. Case C-472/08. Judgment of the Court (Third Chamber) of 28 January 2010. Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I. Reference for a preliminary ruling: Sächsisches Finanzgericht - Germany. Sixth VAT Directive - Article 13A(1)(j) - Exemption - Tuition given privately by teachers and covering school or university education - Services provided by an independent teacher in the context of continuing professional training courses organised by a separate entity. Case C-473/08. Judgment of the Court (First Chamber) of 3 September 2009. RCI Europe v Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes. Case C-37/08. Judgment of the Court (First Chamber), 15 May 2014. Minister van Financiën v X BV. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Community Customs Code — Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 — External transit procedure — Customs debt incurred through non-fulfilment of an obligation — Belated presentation of the goods at the office of destination — Sixth VAT Directive — Article 10(3) — Link between the incurring of customs debt and the incurring of VAT debt — Concept of taxable transactions. Case C‑480/12. Judgment of the Court (Second Chamber) of 20 November 2019. Infohos v Belgische Staat. Request for a preliminary ruling from the Hof van Cassatie. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 13A(1)(f) – Exemptions – Services supplied by independent groups of persons – Services provided to members and non-members. Case C-400/18. Case C-461/08: Judgment of the Court (Fourth Chamber) of 19 November 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën (Sixth VAT Directive — Interpretation of Articles 13B(g) and 4(3)(a) — Supply of land occupied by a partly demolished building in place of which a new building is to be constructed — VAT Exemption) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.3 PT A) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.BPTG) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.B PT G) Judgment of the Court (Fourth Chamber) of 22 November 2017. Edward Cussens and Others v T. G. Brosman. Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations. Case C-251/16. Case C-116/10: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg)) — État du Grand-Duché de Luxembourg, Administration de l’enregistrement et des domaines v Pierre Feltgen (in his capacity as administrator in the bankruptcy of Bacino Charter Company SA), Bacino Charter Company SA (Sixth VAT Directive — Exemptions — Article 15(4)(a) and 15(5) — Exemption for the hiring of sea-going vessels — Scope) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 15.5 Judgment of the Court (First Chamber) of 20 January 2005. Hotel Scandic Gåsabäck AB v Riksskatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Articles 2, 5(6) and 6(2) - Provision of meals in a company canteen for a price lower than the cost price - Taxable amount. Case C-412/03. Judgment of the Court (First Chamber), 7 March 2013. GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth. Request for a preliminary ruling from the Bundesfinanzhof. Taxation — Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope. Case C‑275/11. Judgment of the Court (Second Chamber) of 15 March 2007. Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement. Case C-35/05. Judgment of the Court of 20 October 1993. Maurizio Balocchi v Ministero delle Finanze dello Stato. Reference for a preliminary ruling: Tribunale di Genova - Italy. Sixth directive VAT - Payment of the net amount of VAT - Interim payment due on that amount. Case C-10/92. Judgment of the Court (Second Chamber) of 11 June 2009. RLRE Tellmer Property sro v Finanční ředitelství v Ústí nad Labem. Reference for a preliminary ruling: Krajský soud v Ústí nad Labem - Czech Republic. Preliminary references - VAT - Exemption for lettings of immovable property - Cleaning of common parts related to the letting - Ancillary supplies. Case C-572/07. Judgment of the Court of 22 February 1984. Gerda Kloppenburg v Finanzamt Leer. Reference for a preliminary ruling: Finanzgericht Niedersachsen - Germany. Effect of directives - Retroactive effect of an amendment. Case 70/83. Case C-242/08: Judgment of the Court (Fourth Chamber) of 22 October 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Sixth VAT Directive — Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) — Insurance and reinsurance transactions — Concept — Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country — Determination of the place of that transfer — Exemptions) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.B PT A) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.B PT C) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9 PT 2 PT E) {TIRE|http://publications.europa.eu/resource/authority/fd_370/TIRE} 5 Judgment of the Court (Third Chamber) of 27 April 2006. H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 13A(1)(c) - Exemptions - Provision of medical care in the exercise of the medical and paramedical professions - Therapeutic treatments given by a physiotherapist and a psychotherapist - Definition by the Member State concerned of paramedical professions - Discretion - Limits. Joined cases C-443/04 and C-444/04. Judgment of the Court (Third Chamber) of 7 September 2006. Heger Rudi GmbH v Finanzamt Graz-Stadt. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Place of supply for tax purposes - Article 9 - Supply of services connected with immovable property - Transmission of the fishing rights over a particular part of a stretch of water. Case C-166/05. Judgment of the Court of 5 May 1982. Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal. Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. Turnover tax on the importation of goods supplied by private persons. Case 15/81. Case C-451/06: Judgment of the Court (Third Chamber) of 6 December 2007 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) — Gabriele Walderdorff v Finanzamt Waldviertel (Sixth VAT Directive — Article 13B(b) — Exemption — Leasing and letting of immovable property — Letting of fishing rights) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13BPTB) Judgment of the Court of 15 May 2001. Commissioners of Customs & Excise v Primback Ltd. Reference for a preliminary ruling: House of Lords - United Kingdom. Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods - Credit granted by a person other than the seller and at no cost to the customer - Payment by finance company to the seller of less than the price of the goods. Case C-34/99. Case C-102/08: Judgment of the Court (Third Chamber) of 4 June 2009 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG (Sixth VAT Directive — Second and fourth subparagraphs of Article 4(5) — Option of Member States to consider activities of bodies governed by public law exempted under Article 13 and Article 28 of the Sixth Directive as activities of public authorities — Rules governing exercise of that option — Right to deduct — Significant distortions of competition) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.5 Judgment of the Court (Sixth Chamber) of 6 February 1997. Harnas & Helm CV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Interpretation of Articles 4, 13 and 17 of Sixth Directive 77/388/EEC - Taxable person - Acquisition and holding of bonds. Case C-80/95. Judgment of the Court (Sixth Chamber) of 13 July 2000. Idéal tourisme SA v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium. VAT - Sixth Directive 77/388/EEC - Transitional provisions - Retention of the exemption for international passenger transport by air - No exemption for international passenger transport by coach - Discrimination - State aid. Case C-36/99. Judgment of the Court (Fourth Chamber), 12 July 2012. J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Sixth VAT Directive — Article 13B(g), read in conjunction with Article 4(3)(a) — Supply of buildings and land upon which they stand — Supply of a building undergoing work with the view to the creation of a new building by transformation — Continuation and completion of the work by the purchaser after the supply — Exemption from VAT. Case C‑326/11. Judgment of the Court (Fifth Chamber) of 6 November 1997. Reisebüro Binder GmbH v Finanzamt Stuttgart-Körperschaften. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Cross-frontier passenger transport - Place of supply and taxable amount in relation to transport services. Case C-116/96. Case C-124/07: Judgment of the Court (First Chamber) of 3 April 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — J.C.M. Beheer BV v Staatssecretaris van Financiën (Sixth VAT Directive — Supply of services relating to insurance transactions — Insurance brokers and insurance agents) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13B PT A) Order of the Court (Fifth Chamber) of 6 February 2014. Marcin Jagiełło v Dyrektor Izby Skarbowej w Łodzi. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Łodzi - Poland. Request for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Taxation - VAT - Sixth Directive - Right of deduction - Refusal - Invoice issued by a company acting as a front. Case C-33/13. Judgment of the Court (Fifth Chamber) of 5 December 1996. John Reisdorf v Finanzamt Köln-West. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice. Case C-85/95. Judgment of the Court (Third Chamber) of 3 May 2012. Lebara Ltd v The Commissioners for Her Majesty's Revenue & Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Taxation - Sixth VAT Directive - Article 2 - Supply of services for consideration - Telecommunications services - Prepaid phonecards displaying information for making international calls - Marketing through a network of distributors. Case C-520/10. Judgment of the Court (First Chamber) of 11 September 2003. Cookies World Vertriebsgesellschaft mbH iL v Finanzlandesdirektion für Tirol. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Motor vehicle made available under a leasing contract - Taxable transactions - Own consumption - Article 17(6) and (7) - Exclusions provided for under national law at the date of entry into force of the directive. Case C-155/01. Judgment of the Court (Sixth Chamber) of 20 June 1991. Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen. Reference for a preliminary ruling: Gerechtshof Arnhem - Netherlands. Interpretation of Articles 4 and 13B (d) (5) of the Sixth Directive - Taxable person - Activities of a holding company. Case C-60/90. Judgment of the Court (Second Chamber) of 18 October 2007. J. A. van der Steen v Inspecteur van de Belastingdienst Utrecht-Gooi/kantoor Utrecht. Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands. Sixth VAT Directive - Independent economic activity - Private limited company - Company’s activities carried out by a natural person as sole director, sole shareholder and sole member of staff. Case C-355/06. Judgment of the Court (Second Chamber) of 17 February 2005. Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02). Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Exemption for games of chance - Determination of the conditions and limitations to which the exemption is subject - Liability of games organised outside public casinos - Respect for the principle of fiscal neutrality - Article 13B( f) - Direct effect. Joined cases C-453/02 and C-462/02. Judgment of the Court (Fifth Chamber) of 1 April 2004. Förvaltnings AB Stenholmen v Riksskatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Article 26a - Special arrangements applicable to second-hand goods - The term 'second-hand goods' - Horse sold on after training. Case C-320/02. Judgment of the Court (Fifth Chamber) of 26 October 1995. Ufficio IVA di Trapani v Italittica SpA. Reference for a preliminary ruling: Commissione tributaria centrale - Italy. Sixth VAT Directive - Interpretation of Article 10 (2) - Chargeable event - Scope of the derogation granted to the Member States. Case C-144/94. Judgment of the Court (Third Chamber) of 22 May 2008. Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT directive - Taxable persons - Second subparagraph of Article 4(4) - Parent companies and subsidiaries - Implementation by the Member State of the single taxable person scheme - Conditions - Consequences. Case C-162/07. Judgment of the Court (Third Chamber) of 8 June 2006. L.u.P. GmbH v Finanzamt Bochum-Mitte. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Exemptions - Article 13A(1)(b) and (c) and (2)(a) - Medical care provided by bodies other than those governed by public law - Medical care provided in the exercise of a medical profession - Medical tests carried out by a laboratory governed by private law outside a centre for treatment on prescription from general practitioners - Conditions for the exemption - Member States' discretion - Limits. Case C-106/05. Case C-271/06: Judgment of the Court (Fourth Chamber) of 21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Sixth VAT Directive — Article 15(2) — Exemption for supplies of goods for export to a destination outside the Community — Conditions for exemption not fulfilled — Proof of export falsified by the purchaser — Supplier acting with due commercial care) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 15 PT 2 Judgment of the Court (Tenth Chamber) of 20 March 2014. Caixa d'Estalvis i Pensions de Barcelona v Generalidad de Cataluña. Reference for a preliminary ruling: Tribunal Supremo - Spain. Request for a preliminary ruling - Sixth VAT Directive - Exemptions - Transactions concerning the sale of shares and involving the transfer of interests in immoveable property - Imposition of an indirect tax distinct from VAT - Articles 49 TFEU and 63 TFEU - Purely internal situation. Case C-139/12. Judgment of the Court (Fifth Chamber) of 28 March 1996. Gemeente Emmen v Belastingdienst Grote Ondernemingen. Reference for a preliminary ruling: Gerechtshof Leeuwarden - Netherlands. Sixth VAT Directive - Article 13B(h) and Article 4(3)(b) - Supply of building land. Case C-468/93. Judgment of the Court of 13 July 1989. Wisselink en Co. BV and others v Staatssecretaris van Financiën. References for a preliminary ruling: Hoge Raad - Netherlands. First, Second and Sixth Directive on turnover tax - Special consumption tax on passenger cars. Joined cases 93/88 and 94/88. Judgment of the Court (Eighth Chamber) of 28 February 2019. Manuel Jorge Sequeira Mesquita v Fazenda Pública. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes. Case C-278/18. Judgment of the Court (First Chamber) of 6 November 2008. Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. VAT - Place of taxable transactions - Place of supply for tax purposes - Service supplier established in a Member State other than that in which the customer is established - Status of taxable person - Services supplied to a national foundation carrying out both economic and non-economic activities. Case C-291/07. Judgment of the Court (Fifth Chamber) of 20 February 1997. Commissioners of Customs and Excise v DFDS A/S. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Sixth VAT Directive - Special scheme for travel agents - Place of taxation of supply of services. Case C-260/95. Case C-188/09: Judgment of the Court (Fourth Chamber) of 29 July 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Republic of Poland) — Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski spółka jawna w Białymstoku, formerly Profaktor Kulesza, Frankowski, Trzaska spółka jawna w Białymstoku (Reference for a preliminary ruling — VAT — Right to deduct — Reduction of the extent of the right to deduct in the event of breach of the obligation to use a cash register) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 27 1 Judgment of the Court (Eighth Chamber) of 16 June 2016. Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück. Request for a preliminary ruling from the Finanzgericht Münster. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Deduction of input tax — Article 173(1) — Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) — Determining the amount of the value added tax deduction — Deductible proportion — Article 174 — Deductible proportion calculated by applying an allocation key according to turnover — Article 173(2) — Derogation — Article 175 — Rounding-up rule for the deductible proportion — Articles 184 and 185 — Adjustment of deductions. Case C-186/15. Judgment of the Court (Fifth Chamber) of 21 March 2002. Kennemer Golf & Country Club v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 13A(1)(m) - Exempt transactions - Services connected with the practice of sport - Non-profit-making organisation. Case C-174/00. A02PT1 A13LAPT1LM A13LAPT2LAT1 Case C-489/09: Judgment of the Court (Second Chamber) of 27 January 2011 (reference for a preliminary ruling from the Hof van Beroep te Gent — Belgium) — Vandoorne NV v Belgische Staat (Sixth VAT Directive — Articles 11.C(1) and 27(1) and (5) — Taxable amount — Simplification measures — Manufactured tobacco — Tax labels — Single charge of VAT at source — Intermediate supplier — Total or partial non-payment of the price — Refusal to refund VAT) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 27 Judgment of the Court (First Chamber) of 15 May 1990. Comune di Carpaneto Piacentino and others v Ufficio provinciale imposta sul valore aggiunto di Piacenza. Reference for a preliminary ruling: Commissione tributaria di primo grado di Piacenza - Italy. Value added tax - Concept of taxable person - Public bodies. Case C-4/89. Judgment of the Court (Seventh Chamber) of 16 March 2017. Agenzia delle Entrate v Marco Identi. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts). Case C-493/15. Judgment of the Court (Third Chamber) of 11 May 2006. Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT Directive - Articles 21(3) and 22(8) - National measures to combat fraud - Joint and several liability for the payment of VAT - Provision of security for VAT payable by another trader. Case C-384/04. Judgment of the Court (First Chamber) of 9 December 2010. Minerva Kulturreisen GmbH v Finanzamt Freital. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 26 - Special scheme for travel agents and tour operators - Scope - Sale of opera tickets without the provision of supplementary services. Case C-31/10. Judgment of the Court (Third Chamber) of 29 October 2009. Skatteverket v AB SKF. Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Articles 2, 4, 13B(d)(5) and 17 - Directive 2006/112/EC - Articles 2, 9, 135(1)(f) and 168 - Disposal by a parent company of a subsidiary and of its holding in a controlled company - Scope of VAT - Exemption - Supplies of services acquired as part of share disposal transactions - Deductibility of VAT. Case C-29/08. A05P8 A04P1 A17P2 A02P1 A13LBLDPT5 A17P1 A04P2 Judgment of the Court (First Chamber) of 9 September 2004. Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl. Reference for a preliminary ruling: Cour d'appel - Luxembourg. Sixth VAT Directive - Article 13(C) - Exemption of transactions of leasing or letting of immovable property - Right of option for taxation - Deduction of input tax - Obtaining prior approval of the tax authorities. Case C-269/03. Judgment of the Court (Third Chamber) of 22 December 2010. The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH. Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom. Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices. Case C-277/09. Judgment of the Court (Sixth Chamber) of 9 October 2001. Commissioners of Customs & Excise v Mirror Group plc. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom. Sixth VAT Directive - Exemption for the leasing or letting of immovable property - Meaning - Undertaking to become a tenant. Case C-409/98. Judgment of the Court (First Chamber) of 15 July 2004. Finanzamt Rendsbug v Detlev Harbs. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 25 - Common flat-rate scheme for farmers - Leasing of part of a farm. Case C-321/02. Judgment of the Court (Third Chamber) of 2 December 2010. Everything Everywhere Ltd v Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Sixth VAT Directive - Exemption - Article 13B(d)(1) and (3) - Negotiation of credit - Transactions concerning payments and transfers - Existence of two separate supplies of services or of a single supply - Additional charges invoiced where certain methods of payment are used for mobile telephone services. Case C-276/09. Judgment of the Court (Fifth Chamber) of 22 February 2001. Abbey National plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom. VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable transactions. Case C-408/98. Judgment of the Court (Sixth Chamber) of 26 September 1996. Jürgen Dudda v Finanzgericht Bergisch Gladbach. Reference for a preliminary ruling: Finanzgericht Köln - Germany. Sixth VAT Directive - Interpretation of Article 9(2)(c) - Sound-engineering for artistic or entertainment events - Place where the services are supplied. Case C-327/94. Judgment of the Court (Fifth Chamber) of 5 June 1997. Sparekassernes Datacenter (SDC) v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Article 13B(d), points 3 to 5 - Exempt transactions. Case C-2/95. NFPT13 A13LBLDPT5 A13LBLDPT3 NFPT15 Case C-566/07: Judgment of the Court (Third Chamber) of 18 June 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden Den Haag (Netherlands)) — Staatssecretaris van Financiën v Stadeco BV (Sixth VAT Directive — Article 21(1)(c) — Tax due solely as a result of being mentioned on the invoice — Refund of tax improperly invoiced — Unjust enrichment) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 21.1 PT C) Judgment of the Court (Fourth Chamber) of 3 October 1985. Ministère public and Ministry of Finance v Venceslas Profant. Reference for a preliminary ruling: Cour d'appel de Bruxelles - Belgium. Value-added tax on imports - Application to private car. Case 249/84. Judgment of the Court (First Chamber), 8 November 2012. Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG. Reference for a preliminary ruling from the Bundesfinanzhof. Sixth VAT Directive — Article 17(5), third subparagraph — Right to deduct input VAT — Goods and services used both for taxable transactions and exempt operations — Rental of a building for commercial and habitation purposes — Criteria for calculation prorata deduction of VAT. Case C‑511/10. Case C-407/07: Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(f) — Exemptions — Conditions — Services supplied by independent groups — Services supplied to one or several members of the group) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.A.1 PT F) Judgment of the Court (First Chamber) of 21 October 2004. Banque Bruxelles Lambert SA (BBL) v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium. Sixth VAT Directive - Articles 4 and 9(2)(e) - Concept of taxable person - Place where services are supplied - SICAV. Case C-8/03. Judgment of the Court (Third Chamber) of 13 December 2007. Landesanstalt für Landwirtschaft v Franz Götz. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Economic activity - Taxable persons - Bodies governed by public law - Milk-quota sales point - Transactions of agricultural intervention agencies and staff shops - Significant distortions of competition - Geographic market. Case C-408/06. Judgment of the Court (Eighth Chamber), 16 February 2012. Varzim Sol — Turismo, Jogo e Animação SA v Fazenda Pública. Reference for a preliminary ruling from the Supremo Tribunal Administrativo. Taxation — Sixth VAT Directive — Deduction of input tax — Article 17(2) and (5) and Article 19 — ‘Subsidies’ used for the purchase of goods and services — Restriction of the right to deduct. Case C‑25/11. Order of the Court (Fifth Chamber) of 6 July 2006. Casa di cura privata Salus SpA v Agenzia delle Entrate - Ufficio di Napoli 4 (C-18/05) and Agenzia delle Entrate - Ufficio di Firenze 1 v Villa Maria Beatrice Hospital Srl (C-155/05). References for a preliminary ruling: Commissione tributaria provinciale di Napoli (C-18/05) and Commissione tributaria regionale di Firenze (C-155/05) - Italy. Second paragraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 13B(c) - Exemptions - Supplies of goods used wholly for an exempted activity which do not give rise to a right of deduction. Joined cases C-18/05 and C-155/05. Judgment of the Court (Fourth Chamber) of 19 November 2009. Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Interpretation of Articles 13B(g) and 4(3)(a) - Supply of land occupied by a partly demolished building in place of which a new building is to be constructed - VAT Exemption. Case C-461/08. Joined Cases C-536/08 and C-539/08: Judgment of the Court (Third Chamber) of 22 April 2010 (references for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v X (C-536/08), fiscale eenheid Facet BV/Facet Trading BV (C-539/08) (Sixth VAT Directive — Article 17(2) and (3) — Article 28b(A)(2) — Right to deduction — Transitional arrangements for the taxation of trade between Member States — Place of the intra-Community acquisitions of goods) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.3 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28TR.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 Judgment of the Court (Sixth Chamber) of 14 July 1988. Gerd Weissgerber v Finanzamt Neustadt/Weinstraße. Reference for a preliminary ruling: Finanzgericht Rheinland-Pfalz - Germany. Effect of directives - Exemption from VAT - Passing on of VAT. Case 207/87. Judgment of the Court (Sixth Chamber) of 8 February 1990. Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV. Reference for a preliminary ruling: Hoge Raad - Netherlands. Value added tax - Interpretation of Article 5 (1) of the Sixth VAT Directive - Supply of immovable property - Transfer of economic ownership. Case C-320/88. Judgment of the Court (Third Chamber) of 13 June 2002. Keeping Newcastle Warm Limited v Commissioners of Customs and Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Article 11A(1)(a) - Taxable amount - Consideration for goods or services - Subsidy. Case C-353/00. Case C-98/07: Judgment of the Court (Fourth Chamber) of 6 March 2008 (reference for a preliminary ruling from the Højesteret (Denmark)) — Nordania Finans A/S, BG Factoring A/S v Skatteministeriet (Sixth VAT Directive — Article 19(2) — Calculation of the deductible proportion — Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business — Notion of capital goods used by the taxable person for the purposes of his business — Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 19.2 Judgment of the Court (First Chamber) of 16 December 2010. Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs. Reference for a preliminary ruling: Court of Session (Scotland) - United Kingdom. VAT - Sixth Directive 77/388/EEC - Exemptions - Article 13(B)(b) - Letting of immovable property - Sale of contractual rights convertible into usage rights for timeshare holiday accommodation. Case C-270/09. Judgment of the Court (Third Chamber) of 7 December 2006. Administration de l'enregistrement et des domaines v Eurodental Sàrl. Reference for a preliminary ruling: Cour d'appel - Luxembourg. Sixth VAT Directive - Exemptions - Articles 13A(1)(e), 17(3)(b) and 28cA(a) - Right to deduct - Manufacture and repair of dental prostheses - Intra-Community transactions relating to transactions which are exempt within the Member State - Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E - Principle of fiscal neutrality - Partial harmonisation of VAT. Case C-240/05. Judgment of the Court (Second Chamber) of 8 June 2006. Finanzamt Eisleben v Feuerbestattungsverein Halle eV. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Possibility of relying on the second subparagraph of Article 4(5) - Activities engaged in by a private taxable person in competition with a public authority - Body governed by public law - Treatment as a non-taxable person in respect of activities engaged in as a public authority. Case C-430/04. Judgment of the Court (Sixth Chamber) of 8 June 2000. Finanzamt Goslar v Brigitte Breitsohl. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Turnover taxes - Common system of value added tax - Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC - Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination - Supplies of buildings and the land on which they stand - Whether possible to limit the option for tax to buildings only, thereby excluding the land. Case C-400/98. Judgment of the Court (Second Chamber) of 8 May 2013. Petroma Transports SA and Others v Belgian State. Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. Taxation - Value added tax - Sixth Directive 77/388/EEC - Right to deduct input tax - Obligations of the taxable person - Possession of improper or inaccurate invoices - Omission of mandatory particulars - Refusal of the right to deduct - Evidence subsequent to the occurrence of the transactions invoiced - Correcting invoices - Right to refund of VAT - Principle of neutrality. Case C-271/12. Judgment of the Court (Grand Chamber) of 26 October 2010. Ingrid Schmelz v Finanzamt Waldviertel. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Wien - Austria. Sixth VAT Directive - Articles 24(3) and 28i - Directive 2006/112/EC - Article 283(1)(c) - Validity - Articles 12 EC, 43 EC and 49 EC - Principle of equal treatment - Special scheme for small undertakings - Exemption from VAT - Benefit of the exemption refused to taxable persons established in other Member States - Definition of ‘annual turnover’. Case C-97/09. Judgment of the Court (First Chamber), 18 December 2014. Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën. Requests for preliminary ruling from the Hoge Raad der Nederlanden. References for a preliminary ruling — VAT — Sixth Directive — Transitional arrangements for trade between Member States — Goods dispatched or transported within the Community — Tax evasion carried out in the Member State of arrival — Evasion taken into account in the Member State of dispatch — Refusal of the benefit of rights to deduction, exemption or refund — Absence of provisions in national law. Joined Cases C‑131/13, C‑163/13 and C‑164/13. Judgment of the Court (Sixth Chamber) of 19 June 2003. Commissioners of Customs & Excise v First Choice Holidays plc. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. Case C-149/01. Judgment of the Court (Third Chamber) of 23 April 2009. Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct. Case C-460/07. Case C-156/09: Judgment of the Court (First Chamber) of 18 November 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Leverkusen v Verigen Transplantation Service International AG (Sixth VAT Directive — Article 13(A)(1)(c) — Exemptions for activities in the public interest — Provision of medical care — Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13 .A Judgment of the Court of 27 April 1999. Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Sales promotion scheme - Goods supplied on redemption of vouchers - Supply for consideration - Price discounts and rebates - Definition. Case C-48/97. Judgment of the Court (Fourth Chamber) of 24 January 2019. Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État (France). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of its principal establishment — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its transactions and those of the principal establishment. Case C-165/17. Judgment of the Court (First Chamber) of 10 July 2008. Alicja Sosnowska v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu. Request for a preliminary ruling from null. Case C-25/07. Judgment of the Court (Fifth Chamber) of 13 December 1989. Genius Holding BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Value added tax - Sixth directive 77/388/CEE - Right to deduct VAT. Case C-342/87. Order of the Court (Seventh Chamber) of 19 January 2012. Purple Parking Ltd and Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs. First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality. Case C‑117/11. Order of the Court (Eighth Chamber) of 17 September 2020. Super Bock Bebidas SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Deduction of input tax – Sixth Directive 77/388/EEC – Article 17(6) – Directive 2006/112/EC – Articles 168 and 176 – Exclusion from the right to deduct – Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services – Standstill clause – Accession to the European Union. Case C-837/19. Case C-174/08: Judgment of the Court (Fourth Chamber) of 29 October 2009 (reference for a preliminary ruling from the Østre Landsret (Denmark)) — NCC Construction Danmark A/S v Skatteministeriet (Sixth VAT Directive — Article 19(2) — Deduction of input tax — Hybrid taxable person — Goods and services used for both taxable and exempt activities — Calculation of the deductible proportion — Definition of incidental real estate transactions — Self-supply — Principle of fiscal neutrality) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 19.2 Judgment of the Court (Third Chamber) of 22 December 2010. Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi. Reference for a preliminary ruling from Naczelny Sąd Administracyjny. Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive. Case C-438/09. Judgment of the Court (Grand Chamber) of 16 September 2008. Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others. Reference for a preliminary ruling: High Court of Justice (England & Wales) (Chancery Division) - United Kingdom. Sixth VAT Directive - Article 4(5) - Activities engaged in by bodies governed by public law - Provision of off-street car-parking facilities for which a charge is made - Distortions of competition - Meaning of ‘would lead to’ and ‘significant’. Case C-288/07. Judgment of the Court (Fifth Chamber) of 12 June 2003. Sinclair Collis Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: House of Lords - United Kingdom. Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Meaning - Cigarette vending machines installed in commercial premises. Case C-275/01. Judgment of the Court (Third Chamber) of 9 February 2006. Staatssecretaris van Financiën v Stichting Kinderopvang Enschede. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Exemptions - Supply of services linked to welfare and social security work and protection and education of children or young people. Case C-415/04. A13LAP1LH A13LAP2LB A13LAP1LG Case C-3/09: Judgment of the Court (Eighth Chamber) of 18 March 2010 (reference for a preliminary ruling from the Hof van beroep te Gent — Belgium) — Erotic Center BVBA v Belgische Staat (Sixth VAT Directive — Article 12(3)(a) — Annexe H — Reduced rate of VAT — Concept of admissions to a cinema — Individual cubicles for watching films on demand) {AN|http://publications.europa.eu/resource/authority/fd_370/AN} H.7 {L|http://publications.europa.eu/resource/authority/fd_370/L} 1 Case C-291/07: Judgment of the Court (First Chamber) of 6 November 2008 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (VAT — Place of taxable transactions — Place of supply for tax purposes — Service supplier established in a Member State other than that in which the customer is established — Status of taxable person — Services supplied to a national foundation carrying out both economic and non-economic activities) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.2 PT E) Judgment of the Court (Second Chamber) of 11 August 1995. W. Bulthuis-Griffioen v Inspecteur der Omzetbelasting. Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. Common system of value added tax - Sixth VAT Directaive - Exemption - Serivces of a social nature performed by a private person - Exclusion. Case C-453/93. Judgment of the Court (Fifth Chamber) of 29 April 2004. Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Case C-137/02. Order of the Court (Eighth Chamber) of 9 December 2011. Connoisseur Belgium BVBA v Belgische Staat. Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brugge - Belgium. Article 104(3), first subparagraph, of the Rules of Procedure - Sixth VAT Directive - Article 11.A(1)(a) - Taxable amount - Costs not charged by the taxable person. Case C-69/11. Judgment of the Court (Sixth Chamber) of 3 March 1994. R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden. Reference for a preliminary ruling: Gerechtshof Leeuwarden - Netherlands. VAT - Supply of services effected for consideration - Definition - Musical performance on the public highway. Case C-16/93. Judgment of the Court (Fourth Chamber) of 28 July 2011. Nordea Pankki Suomi Oyj. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. Reference for a preliminary ruling - Sixth VAT Directive - Article 13B(d)(3) and (5) - Exemptions - Transfers and payments - Transactions in securities - Electronic messaging services for financial institutions. Case C-350/10. Judgment of the Court (First Chamber) of 23 December 2015. Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics. Request for a preliminary ruling from the Conseil d'État (France). Value added tax — Chargeable event and chargeability — Air transport — Ticket purchased but not used — Provision of the transport service — Issue of the ticket — Time of payment of the tax. Case C-250/14. A02P1 A10P2L1 A02PT1 A10P2 A10P2L2 Judgment of the Court (Third Chamber) of 14 September 2006. Stradasfalti Srl v Agenzia delle Entrate - Ufficio di Trento. Reference for a preliminary ruling: Commissione tributaria di primo grado di Trento - Italy. Sixth VAT Directive - Articles 17(7) and 29 - Right to deduct input VAT. Case C-228/05. Judgment of the Court (Fifth Chamber) of 18 January 2001. Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State). Reference for a preliminary ruling: Svea hovrätt - Sweden. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Exemptions - Letting of immovable property - Practice of sport or physical education. Case C-150/99. A13LAPT1LM A17P2 A13LBLB A17P1 Order of the Court (Seventh Chamber) of 9 July 2009. Régie communale autonome du stade Luc Varenne v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium. First subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 10(1) and (2) - Recovery of tax improperly deducted - Starting point of the limitation period. Case C-483/08. Case C-456/07: Order of the Court (Seventh Chamber) of 21 May 2008 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — Karol Mihal v Daňový úrad Košice V (Article 104(3), first subparagraph, of the Rules of Procedure — Sixth VAT Directive — Taxable persons — Article 4(5), first subparagraph — Bodies governed by public law — Bailiffs — Natural and legal persons) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.5 L1 Judgment of the Court (Eighth Chamber), 27 February 2014. Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt. Requests for a preliminary ruling from the Bundesfinanzhof. References for a preliminary ruling — VAT — Sixth VAT Directive — Article 12(3) — Annex H, category 5 — Directive 2006/112/EC — Article 98(1) and (2) — Annex III, point 5 — Principle of neutrality — Transport of passengers and their accompanying luggage — Legislation of a Member State applying different rates of VAT to transport by taxi and to transport by minicab. Joined Cases C‑454/12 and C‑455/12. Case C-437/06: Judgment of the Court (Fourth Chamber) of 13 March 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht, Germany) — Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen (Sixth VAT Directive — Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities — Right to deduct input VAT — Expenditure connected with the issue of shares and atypical silent partnerships — Apportionment of input VAT according to the economic nature of the activity — Calculation of the deductible proportion) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 Judgment of the Court (Second Chamber) of 14 February 1985. D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Harmonisation VAT - Sixth directive - Concept of taxable person. Case 268/83. Judgment of the Court (Second Chamber) of 16 December 2010. Euro Tyre Holding BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 8(1)(a) and (b), Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28c(A)(a) - Exemption of supplies of goods dispatched or transported within the European Union - Successive supplies of the same goods giving rise to a single intra-Community dispatch or transport. Case C-430/09. A28BISP1LAL1 A28TERLAP1 A28QUATERLALA A08P1LA A08P1LB Judgment of the Court (Second Chamber), 3 September 2014. Commissioners for Her Majesty’s Revenue & Customs v GMAC UK plc. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling — VAT — Sixth Directive 77/388/EEC — Article 11C(1), first subparagraph — Direct effect — Reduction of the taxable amount — Two transactions concerning the same goods — Supply of goods — Cars, sold on a hire purchase basis, repossessed and sold at auction — Abuse of rights. Case C‑589/12. Judgment of the Court (Third Chamber) of 15 December 2005. Centralan Property Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Sixth VAT Directive - Article 20(3) - Capital goods - Deduction of input tax - Adjustments of deductions - Immovable property - Disposal by means of two connected transactions, one exempt, the other taxable - Apportionment. Case C-63/04. Judgment of the Court (Fifth Chamber) of 6 April 1995. BLP Group plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Value added tax - Interpretation of Article 2 of Directive 67/227/EEC and Article 17 (2) of Directive 77/388/EEC - Deduction of input tax on goods or services relating to exempt transactions. Case C-4/94. Judgment of the Court (Fifth Chamber) of 18 December 1997. Landboden-Agrardienste GmbH & Co. KG v Finanzamt Calau. Reference for a preliminary ruling: Finanzgericht des Landes Brandenburg - Germany. VAT - Supply of services - National compensation for the extensification of potato production. Case C-384/95. Judgment of the Court (Third Chamber) of 14 December 2006. VDP Dental Laboratory NV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Exemptions - Article 13A(1)(e) - Scope of the exemption - Manufacture and repair of dental prostheses by an intermediary who does not have the status of dentist or dental technician - Subcontracting to a dental technician. Case C-401/05. Judgment of the Court (Eighth Chamber) of 18 March 2010. Erotic Center BVBA v Belgische Staat. Reference for a preliminary ruling: Hof van beroep te Gent - Belgium. Sixth VAT Directive - Article 12(3)(a) - Annex H - Reduced rate of VAT - Concept of ‘admissions to a cinema’ - Individual cubicles for watching films on demand. Case C-3/09. Judgment of the Court (First Chamber) of 28 April 2016. Staatssecretaris van Financiën v Het Oudeland Beheer BV. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Taxation — VAT — Taxable transactions — Application for the purposes of the business of goods acquired ‘in the course of the business’ — Treatment as supplies effected for consideration — Taxable amount. Case C-128/14. Judgment of the Court (First Chamber), 8 November 2012. Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o. Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Sixth VAT Directive – Applicability – Community customs code – Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State – Processing of the goods under inward processing arrangements in the form of a system of suspension – Goods sold and placed once again under the customs warehousing procedure – Goods kept in the same customs warehouse during all the transactions – Supply of goods effected for consideration in national territory – Chargeable event for VAT. Case C‑165/11. Judgment of the Court (Fifth Chamber) of 29 May 1997. Finanzamt Bergisch Gladbach v Werner Skripalle. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply. Case C-63/96. Judgment of the Court (Fourth Chamber) of 12 February 2009. Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions - Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services. Case C-515/07. Judgment of the Court of 4 October 1995. Finanzamt Uelzen v Dieter Armbrecht. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Taxable transactions. Case C-291/92. Judgment of the Court (Second Chamber), 2 October 2014. Fonderie 2A v Ministre de l’Économie et des Finances. Request for a preliminary ruling from the Conseil d’État (France). Reference for a preliminary ruling — Sixth VAT Directive — Article 8(1)(a) — Determination of the place of supply of goods — Supplier established in a Member State other than the Member State in which the person to whom the goods are supplied is established — Processing of the goods in the Member State where the person to whom the goods are supplied is established. Case C‑446/13. Judgment of the Court (Fifth Chamber) of 16 October 1997. Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Supply of services for consideration - Definition - Transport of workers by the employer. Case C-258/95. Judgment of the Court (Third Chamber) of 27 September 2007. Twoh International BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 28c(A)(a), first subparagraph - Intra-Community supplies - Exemption - No obligation on the tax authorities to gather evidence - Directive 77/799/EEC - Mutual assistance between the competent authorities of the Member States in the area of direct and indirect taxation - Regulation (EEC) No 218/92 - Administrative cooperation in the area of indirect taxation. Case C-184/05. Judgment of the Court (Fifth Chamber) of 28 January 1999. A.J. van der Kooy v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Part Four of the EC Treaty - Article 227 of the EC Treaty - Article 7(1)(a) of Sixth Directive 77/388/EEC - Goods in free circulation in overseas countries and territories. Case C-181/97. Case C-175/09: Judgment of the Court (Third Chamber) of 28 October 2010 (reference for a preliminary ruling from the Court of Appeal (United Kingdom)) — Commissioners for Her Majesty’s Revenue and Customs v AXA UK PLC (Sixth VAT Directive — Exemption — Article 13B(d)(3) — Transactions concerning payments or transfers — Debt collection and factoring — Payment plans for dental care — Service of collecting and processing payments for the account of the service supplier’s clients) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13 .B Case C-377/08: Judgment of the Court (Seventh Chamber) of 2 July 2009 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — EGN BV — Filiale Italiana v Agenzia delle Entrate — Ufficio di Roma 2 (Sixth VAT Directive — Article 17(3)(a) — Deductibility and refunding of input VAT — Provision of telecommunications services — Supply of services for a customer established in another Member State — Article 9(2)(e) — Determination of the place where the service is provided) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.3 PT A) Judgment of the Court (Third Chamber) of 30 September 2010. EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, London Tribunal Centre - United Kingdom. Sixth VAT Directive - Second sentence of Article 5(6) - Concept of ‘samples’ - Concept of ‘gifts of small value’ - Recorded music - Distribution free of charge for promotional purposes. Case C-581/08. Judgment of the Court (Seventh Chamber) of 30 September 2010. Oasis East sp. z o.o. v Minister Finansów. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Sixth VAT Directive - Directive 2006/112/EC - Accession of a new Member State - Right to deduct input tax - National legislation excluding the right to deduct tax on the provision of certain services - Commercial partners established in a territory classified as a ‘tax haven’ - Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force. Case C-395/09. Case C-504/10: Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (Taxation — VAT — Right of deduction — Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety — Abusive practice) Judgment of the Court (Sixth Chamber) of 24 October 1996. Elida Gibbs Ltd v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount. Case C-317/94. Judgment of the Court (Sixth Chamber), 18 July 2013. État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11). Requests for a preliminary ruling from the Cour de cassation (Belgium). Requests for a preliminary ruling — Sixth VAT Directive — Article 6(2), first paragraph, point (a) and Article 13(B)(b) — Right to deduction — Capital goods belonging to legal persons made partly available to their managers for private use — No rent payable in money, but taking into account of a benefit in kind for income tax purposes. Joined Cases C‑210/11 and C‑211/11. Judgment of the Court (Grand Chamber) of 14 July 2005. P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT directive - Deduction of input tax paid - Immovable property used in part for the business and in part for private purposes. Case C-434/03. Judgment of the Court (First Chamber), 26 January 2012. ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf. Reference for a preliminary ruling from the Finanzgericht Hamburg. VAT — Sixth Directive — Articles 9, 17 and 18 — Determination of the place where services are supplied — Concept of ‘supply of staff’ — Self-employed persons — Need to ensure that a provision of services is assessed identically in relation to the provider and in relation to the recipient. Case C‑218/10. A09P2LET6 A17P2LA A17P3LA A17P1 A18P1LA Judgment of the Court (First Chamber) of 6 April 2006. EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Preliminary references - Sixth VAT Directive - Article 8(1)(a) and (b), the first paragraph of Article 28a(1)(a), Article 28b(A)(1) and the first paragraph of Article 28c(A)(a) -Intra-Community dispatch or transport of goods - Supplies - Intra-Community acquisition of goods - Chain transactions - Place of transaction. Case C-245/04. A08P1LB A08P1LA A28QUATERLALAL1 Judgment of the Court (Third Chamber) of 14 December 2016. Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3. Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Article 17(5), third subparagraph, point (d) — Scope — Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person — Incidental transactions — Use of turnover as an indicator. Case C-378/15. Judgment of the Court (Third Chamber) of 12 January 2006. Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Article 13(B)(b) and (C)(a) - Exemption of leasing and letting of immovable property - Right of option in favour of taxable persons - Non-profit-making sports clubs - Conditions. Case C-246/04. Judgment of the Court (Third Chamber) of 28 June 2007. JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Article 13B(d)(6) - Exemption - Special investment funds - Meaning - Definition by the Member States - Discretion - Limits - Closed-ended funds. Case C-363/05. Judgment of the Court (First Chamber) of 11 February 2010. Graphic Procédé v Ministère du Budget, des Comptes publics et de la Fonction publique. Reference for a preliminary ruling: Conseil d'État - France. Taxation - Sixth VAT Directive - Reprographics activities - Concepts of ‘supply of goods’ and ‘supply of services’ - Distinguishing criteria. Case C-88/09. Judgment of the Court (Second Chamber) of 25 October 2007. Ministero delle Finanze - Ufficio IVA di Milano v CO.GE.P. Srl. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth Directive - VAT - Exempted transactions - Leasing or letting of immovable property - Property owned by the State. Case C-174/06. Judgment of the Court (First Chamber), 8 November 2012. Staatssecretaris van Financiën v Gemeente Vlaardingen. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person. Case C‑299/11. A05P7LA A13LBLH A11LAP1LB Judgment of the Court (Fourth Chamber), 19 July 2012. A Oy. Reference for a preliminary ruling from the Korkein hallinto-oikeus. Sixth Directive — Exemptions — Article 15(6) — Exemption for the supply of aircraft used by airlines operating for reward chiefly on international routes — Supply of aircraft to an operator who makes them available to such an undertaking — Concept of ‘operating for reward on international routes’ — Charter flights. Case C‑33/11. Judgment of the Court (Third Chamber) of 14 July 2005. British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat. Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium. Sixth VAT Directive -Articles 2 and 27(5) - Turnover tax - Scope - Chargeable event and taxable amount - Supply of goods for consideration - Theft of goods from a tax warehouse. Case C-435/03. Judgment of the Court (Fifth Chamber) of 1 April 2004. Finanzamt Gummersbach v Gerhard Bockemühl. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Reference for a preliminary ruling - Interpretation of Article 18(1) of the Sixth VAT Directive - Conditions for exercise of the right to deduct input VAT - Recipient of a service referred to in Article 9(2)(e) of the Sixth VAT Directive - Supply of staff by a taxable person established abroad - Recipient liable for VAT as the person to whom the supply was made - Requirement to hold an invoice - Content of the invoice. Case C-90/02. Judgment of the Court (Fourth Chamber) of 15 June 1989. Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Sixth Directive on turnover tax - Exemption. Case 348/87. Judgment of the Court (Fourth Chamber), 10 September 2014. Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Sixth VAT Directive — Article 5(7)(a) — Taxable transactions — ‘Supplies made for consideration’ — First occupation by a municipal authority of premises built for it on land belonging to it — Activities engaged in as a public authority and as a taxable person. Case C‑92/13. Judgment of the Court (Fourth Chamber) of 19 March 1991. NV Giant v Gemeente Overijse. Reference for a preliminary ruling: Bestendige Deputatie van de Provincieraad van Brabant - Belgium. Interpretation of Article 33 of the Sixth VAT Directive. Case C-109/90. Case C-37/08: Judgment of the Court (First Chamber) of 3 September 2009 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — RCI Europe v Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Fiscal connection — Supply of services connected with immovable property — Services consisting in facilitating the exchange by owners of rights to occupy holiday homes) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.2 A) Case C-408/06: Judgment of the Court (Third Chamber) of 13 December 2007 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Landesanstalt für Landwirtschaft v Franz Götz (Sixth VAT Directive — Economic activity — Taxable persons — Bodies governed by public law — Milk-quota sales point — Transactions of agricultural intervention agencies and staff shops — Significant distortions of competition — Geographic market) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.5 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.5 L3 Judgment of the Court (Fourth Chamber), 27 September 2012. Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen. Reference for a preliminary ruling from the Bundesfinanzhof. Taxation — Value added tax — Supply of goods — Taxation of chain transactions — Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods. Case C‑587/10. Judgment of the Court (Sixth Chamber) of 17 July 1997. ARO Lease BV v Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam. Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. Sixth VAT Directive - Leasing company supplying passenger cars - Place where the supplier has established its business - Fixed establishment. Case C-190/95. Judgment of the Court (Ninth Chamber), 30 May 2013. Staatssecretaris van Financiën v X BV. Request for a preliminary ruling from the Hoge Raad der Nederlanden. VAT — Sixth Directive 77/388/EEC — Article 5(8) — Concept of ‘transfer of a totality of assets or part thereof’ — Disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT. Case C‑651/11. Judgment of the Court (Fifth Chamber) of 29 April 2004. Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën. References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property - Adjustment of deductions - Application to current leases. Joined cases C-487/01 and C-7/02. Judgment of the Court (Sixth Chamber) of 6 November 2003. Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02). Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece. Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person. Joined cases C-78/02 to C-80/02. Judgment of the Court (Fifth Chamber) of 8 July 1986. Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach - Mitte. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Turnover tax - 'Bauherrenmodell' (a co-proprietors' building scheme). Case 73/85. Judgment of the Court (Third Chamber), 20 June 2013. Her Majesty’s Commissioners of Revenue and Customs v Paul Newey. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling — Sixth VAT Directive — Article 2(1) and Article 6(1) — Meaning of ‘supply of services’ — Supply of advertising and loan broking services — Exemptions — Economic and commercial reality of the transactions — Abusive practices — Transactions with the sole aim of obtaining a tax advantage. Case C‑653/11. Judgment of the Court (Fourth Chamber) of 16 December 1992. Raymond Beaulande v Directeur des services fiscaux de Nantes. Reference for a preliminary ruling: Tribunal de grande instance de Nantes - France. Interpretation of Article 33 of the Sixth VAT Directive. Case C-208/91. Judgment of the Court (Second Chamber) of 16 September 2004. Cimber Air A/S v Skatteministeriet. Reference for a preliminary ruling: Vestre Landsret - Denmark. Sixth VAT Directive - Article 15(6), (7) and (9) - Exemption of exports outside the Community - Meaning of "aircraft used by airlines operating chiefly on international routes' - Exemption for fuelling and provisioning of domestic flights. Case C-382/02. Judgment of the Court (Sixth Chamber), 17 July 2014. Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno. Request for a preliminary ruling from the Commissione tributaria regionale per la Toscana. Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs — Obligation to physically place the goods in the warehouse — Non-compliance — Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism. Case C‑272/13. Judgment of the Court (First Chamber) of 27 September 2001. Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais. Reference for a preliminary ruling: Tribunal administratif de Lille - France. Sixth VAT Directive - Economic activity - Involvement of a holding company in the management of its subsidiaries - Deduction of VAT charged on services purchased by a holding company in the context of the acquisition of a shareholding in a subsidiary - Receipt of dividends by a holding company. Case C-16/00. Judgment of the Court of 21 March 2000. Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT). Reference for a preliminary ruling: Tribunal Económico-Administrativo Regional de Cataluña - Spain. Meaning of national court or tribunal for the purposes of Article 177 of the EC Treaty (now Article 234 EC) - Admissibility - Value added tax - Interpretation of Article 17 of Sixth Directive 77/388/EEC - Deduction of tax paid on inputs - Activities prior to carrying out economic transactions on a regular basis. Joined cases C-110/98 to C-147/98. Judgment of the Court (Fifth Chamber) of 6 November 2003. Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC - Exemption - Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors - Direct effect. Case C-45/01. Judgment of the Court (First Chamber) of 14 November 2000. Floridienne SA and Berginvest SA v Belgian State. Reference for a preliminary ruling: Tribunal de première instance de Tournai - Belgium. Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries. Case C-142/99. Judgment of the Court (Third Chamber) of 8 February 1996. Pezzullo Molini Pastifici Mangimifici SpA v Ministero delle Finanze. Reference for a preliminary ruling: Corte d'appello di Salerno - Italy. Inward processing arrangements - National legislation providing for default interest on agricultural levies and VAT for the period between temporary and definitive importation. Case C-166/94. Judgment of the Court of 7 September 1999. Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, Belfast - United Kingdom. VAT - Sixth Directive - Exemptions for certain activities in the public interest - Establishment - Organisation - Meaning - Services performed by an association of two natural persons (partnership). Case C-216/97. Judgment of the Court (Fourth Chamber) of 8 February 2007. Investrand BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 17(2) - Right to deduct - Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT. Case C-435/05. Judgment of the Court (First Chamber) of 18 November 2004. Belgian State v Temco Europe SA. Reference for a preliminary ruling: Cour d'appel de Bruxelles - Belgium. Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Licence to occupy. Case C-284/03. Case C-430/09: Judgment of the Court (Second Chamber) of 16 December 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Euro Tyre Holding BV v Staatssecretaris van Financiën (Sixth VAT Directive — Article 8(1)(a) and (b), Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28c(A)(a) — Exemption of supplies of goods dispatched or transported within the European Union — Successive supplies of the same goods giving rise to a single intra-Community dispatch or transport) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28 QT A PTA) L1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 8.1 A {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 8.1 B {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28 BI.1 PTA) L1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28 TR.1.A L1 Judgment of the Court (Third Chamber) of 14 June 2007. Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Exemptions - Article 13A(1)(i) and 13A(2) - Teaching staff employed by one educational establishment made available, for consideration, to another. Case C-434/05. A13LAP2LA A13LAP2 A13LAP1LI Judgment of the Court (Fifth Chamber) of 16 July 2015. Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling — Taxation — Turnover tax — Scope — Exemption — Notion of ‘insurance transactions’ — Notion of ‘supply of services’ — Lump sum for a warranty covering breakdowns of a second-hand vehicle. Case C-584/13. Judgment of the Court (Fifth Chamber) of 19 February 1998. SPAR Österreichische Warenhandels AG v Finanzlandesdirektion für Salzburg. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Article 33 of the Sixth Directive - Turnover taxes - Levy to finance chambers of commerce ("Kammerumlage"). Case C-318/96. Judgment of the Court (Second Chamber) of 14 September 2006. Elmeka NE v Ypourgos Oikonomikon. Reference for a preliminary ruling: Symvoulio tis Epikrateias - Greece. Sixth VAT Directive - Exemptions - Article 15(4)(a), (5) and (8) - Exemption for the chartering of sea-going vessels - Scope. Joined cases C-181/04 to C-183/04. Judgment of the Court (Fifth Chamber) of 26 June 1997. Careda SA (C-370/95), Federación nacional de operadores de máquinas recreativas y de azar (Femara) (C-371/95) and Asociación española de empresarios de máquinas recreativas (Facomare) (C-372/95) v Administración General del Estado. Reference for a preliminary ruling: Audiencia Nacional - Spain. Tax on the use of gaming machines - Turnover tax - Passing on to consumers. Joined cases C-370/95, C-371/95 and C-372/95. Judgment of the Court (Grand Chamber) of 21 February 2006. Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage. Case C-255/02. A04P2 A05P1 A02PT1 A06P1 A04P1 Judgment of the Court (Third Chamber) of 11 December 2008. Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 13A(1)(f) - Exemptions - Conditions - Services supplied by independent groups - Services supplied to one or several members of the group. Case C-407/07. Judgment of the Court (Third Chamber) of 27 September 2007. The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - United Kingdom. Sixth VAT Directive - First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) - Intra-Community acquisition - Intra-Community supply - Exemption - Goods dispatched or transported to another Member State - Evidence - National measures to combat fraud. Case C-409/04. Judgment of the Court (First Chamber) of 30 March 2006. Uudenkaupungin kaupunki. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. VAT - Deduction of input tax - Capital goods - Immovable property - Adjustment of deductions. Case C-184/04. Judgment of the Court (Fourth Chamber) of 21 May 1985. Staatssecretaris van Financiën v Gaston Schul Douane-Expediteur BV. Reference for a preliminary ruling: Hoge Raad - Netherlands. Turnover tax on the importation of goods supplied by private persons. Case 47/84. Judgment of the Court (Second Chamber), 15 November 2012. Finanzamt Steglitz v Ines Zimmermann. Reference for a preliminary ruling from the Bundesfinanzhof. Sixth VAT Directive – Exemptions – Article 13A(1)(g) and (2) – Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable – Recognition – Conditions not applicable to organisations other than bodies governed by public law – Discretion of the Member States – Limits – Principle of fiscal neutrality. Case C‑174/11. Case C-25/07: Judgment of the Court (First Chamber) of 10 July 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland)) — Alicja Sosnowska v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (VAT — Directives 67/227/EEC and 77/388/EEC — National legislation determining conditions for repayment of excess VAT — Principles of tax neutrality and proportionality — Special derogating measures) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.4 Judgment of the Court of 15 December 1993. Lubbock Fine & Co. v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Value added tax - Consideration paid for the surrender of a lease. Case C-63/92. Case C-371/07: Judgment of the Court (Fourth Chamber) of 11 December 2008 (reference for a preliminary ruling from the Vestre Landsret — Denmark) — Danfoss A/S, AstraZeneca A/S v Skatteministeriet (Sixth VAT Directive — Article 6(2) — Supplies of services carried out free of charge by a taxable person for purposes other than those of his business — Right to deduct VAT — Second subparagraph of Article 17(6) — Member States' option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.6 L2 Case C-572/07: Judgment of the Court (Second Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Krajský soud v Ústi nad Labem — Czech Republic) — RLRE Tellmer Property s.r.o. v Finanční ředitelství v Ústí nad Labem (Preliminary references — VAT — Exemption for lettings of immovable property — Cleaning of common parts related to the letting — Ancillary supplies) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13B Judgment of the Court (Second Chamber) of 21 April 2005. Finanzamt Bergisch Gladbach v HE. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Construction of a dwelling by two spouses forming a community which does not itself perform an economic activity - Use of one room by one of the co-owners for business purposes - Status of taxable person - Right to deduct - Rules governing exercise of that right - Invoicing requirements. Case C-25/03. A04 A22P3 A02 A18P1LA A17 Judgment of the Court (Sixth Chamber) of 6 February 1997. Finanzamt Augsburg-Stadt v Marktgemeinde Welden. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Letting of immovable property - Public authority. Case C-247/95. Judgment of the Court (Fifth Chamber) of 29 February 1996. Jürgen Mohr v Finanzamt Bad Segeberg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Definition of supply of services - Definitive discontinuation of milk production - Compensation received under Regulation (EEC) No 1336/86. Case C-215/94. Judgment of the Court (Fifth Chamber) of 4 October 2001. Stichting "Goed Wonen" v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Power of a Member State to treat certain rights in rem in immovable property as tangible property capable of supply - Restriction of the exercise of that power to cases where the price of the right in rem is at least equal to the economic value of the property concerned - Letting and leasing of immovable property - Exemptions. Case C-326/99. Judgment of the Court (Sixth Chamber) of 24 October 1996. Eismann Alto Adige Srl v Ufficio IVA di Bolzano. Reference for a preliminary ruling: Commissione tributaria di primo grado di Bolzano - Italy. Value added tax - Interpretation of Article 22(8) of the Sixth Directive (77/388/EEC) as amended by Directive 91/680/EEC - Equal treatment of domestic transactions and transactions carried out between Member States by taxable persons. Case C-217/94. Judgment of the Court (Third Chamber) of 15 June 2006. Heintz van Landewijck SARL v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duty - Tax stamps - Sixth VAT Directive - Articles 2 and 27 - Disappearance of excise stamps. Case C-494/04. Judgment of the Court of 17 September 1997. Finanzamt Osnabrück-Land v Bernhard Langhorst. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Value added tax - Interpretation of Articles 21(1)(c) and 22(3)(c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown. Case C-141/96. Judgment of the Court (Fourth Chamber) of 22 December 2008. Magoora sp. zo. o. v Dyrektor Izby Skarbowej w Krakowie. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Krakowie - Poland. Sixth VAT Directive - Article 17(2) and (6) - National legislation - Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used - Effective restriction on deductions - Exclusions laid down by national law when the directive entered into force. Case C-414/07. Judgment of the Court (First Chamber) of 15 September 2005. Antje Köhler v Finanzamt Düsseldorf-Nord. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Place of taxable transactions - Supplies of goods effected on board cruise ships - Transport effected within the Community - Exclusion of tax where a stop is made in a third territory - Scope of the exclusion. Case C-58/04. Judgment of the Court (First Chamber) of 1 December 2022. Finanzamt T v S. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’). Case C-269/20. Judgment of the Court (Third Chamber) of 12 November 1992. Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht. Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. Value added tax - Sixth directive - Article 26 - Travel agent - Tour operator - Letting of holiday accomodation. Case C-163/91. Judgment of the Court (First Chamber) of 26 May 2005. Kretztechnik AG v Finanzamt Linz. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria. Sixth VAT Directive - Supplies for consideration - Share issue - Admission of a company to a stock exchange - Deductibility of VAT. Case C-465/03. Judgment of the Court (First Chamber) of 8 May 2019. EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso. Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia. Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality. Case C-712/17. Judgment of the Court (Sixth Chamber) of 2 August 1993. Wilfried Lange v Finanzamt Fürstenfeldbruck. Reference for a preliminary ruling: Finanzgericht München - Germany. Value added tax - Sixth directive - Exemption of prohibited exports. Case C-111/92. Judgment of the Court (Third Chamber) of 19 February 2009. Athesia Druck Srl v Ministero dell'economia e delle finanze and Agenzia delle entrate. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT Directive - Article 9(2)(e) - Article 9(3)(b) - Thirteenth VAT Directive - Article 2 - Place where a supply of services is effected - Advertising services - Reimbursement of VAT - Tax representative. Case C-1/08. Judgment of the Court (Second Chamber) of 6 October 2009. SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria. VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income. Case C-267/08. Judgment of the Court (Fifth Chamber) of 17 May 2001. Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Articles 5(6) and 11A(1)(b) - Allocation of business goods for private purposes - Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT - Meaning of "component parts" of the goods allocated. Joined cases C-322/99 and C-323/99. Judgment of the Court of 27 March 1990. Boots Company plc v Commissioners of Customs and Excise. Reference for a preliminary ruling: High Court of justice, Queen's Bench Division - United Kingdom. Value added tax - Sixth directive - Taxable amount. Case C-126/88. Judgment of the Court (Sixth Chamber) of 16 September 1997. Bernd von Hoffmann v Finanzamt Trier. Reference for a preliminary ruling: Finanzgericht Rheinland-Pfalz, Neustadt an der Weinstrasse - Germany. Sixth VAT Directive - Interpretation of Article 9(2)(e), third indent - Services of an arbitrator - Place where services are supplied. Case C-145/96. Judgment of the Court (Second Chamber) of 13 July 2006. United Utilities plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: House of Lords - United Kingdom. Sixth VAT Directive - Article 13B(f) - Exemption for games of chance - Scope - Activity of a call centre. Case C-89/05. Judgment of the Court (Fifth Chamber) of 6 February 2003. Auto Lease Holland BV v Bundesamt für Finanzen. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Place of taxable transactions - Refund of VAT paid in another Member State - Motor vehicle made available under a leasing contract - Fuel management agreement - Person having been supplied with fuel. Case C-185/01. Judgment of the Court (Third Chamber) of 10 June 2010. CopyGene A/S v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Exemptions - Article 13A(1)(b) - Hospital and medical care - Closely related activities - Duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis - Private stem cell bank - Services of collection, transportation, analysis and storage of umbilical cord blood of newborn children - Possible autologous or allogeneic use of stem cells. Case C-262/08. Judgment of the Court (Grand Chamber) of 26 June 2007. Hutchison 3G UK Ltd and Others v Commissioners of Customs and Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services. Case C-369/04. Judgment of the Court (First Chamber) of 2 June 2016. Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig. References for a preliminary ruling from the Finanzgericht Hamburg. References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax. Joined Cases C-226/14 and C-228/14. Judgment of the Court (Third Chamber) of 27 October 2011. Finanzamt Essen-NordOst v GFKL Financial Services AG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Articles 2(1) and 4 - Scope - Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ - Sale of defaulted debts - Sale price lower than the face value of those debts - Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors. Case C-93/10. Judgment of the Court (Eighth Chamber), 11 December 2014. Idexx Laboratories Italia Srl v Agenzia delle Entrate. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Indirect taxation — VAT — Sixth Directive — Articles 18 and 22 — Right to deduct — Intra-Community acquisitions — Reverse charge procedure — Substantive requirements — Formal requirements — Failure to comply with the formal requirements. Case C‑590/13. Judgment of the Court (First Chamber), 19 July 2012. X v Staatssecretaris van Financiën. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Sixth VAT Directive — Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) — Part of a capital item forming part of the assets of a business — Temporary use for private purposes — Permanent alterations to that item — Payment of VAT in respect of the permanent alterations — Right to deduct. Case C‑334/10. A11LAP1LC A06P2L1LA A06P2L1LB A17P2 Judgment of the Court (Sixth Chamber) of 16 January 2003. Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Reduction coupons issued by a manufacturer - Taxable amount in the hands of the retailer. Case C-398/99. Judgment of the Court (Ninth Chamber) of 18 January 2018. Stadion Amsterdam CV v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 77/388/EEC — Third subparagraph of Article 12(3)(a) — Reduced rate of VAT — Annex H, category 7 — Single supply comprised of two distinct elements — Selective application of a reduced rate of VAT to one of those elements — ‘World of Ajax’ tour — Visit to the AFC Ajax museum. Case C-463/16. Judgment of the Court (Seventh Chamber) of 14 July 2011. Belgian State v Pierre Henfling and Others. Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. Taxation - Sixth VAT Directive - Article 6(4) - Exemption - Article 13(B)(f) - Gambling - Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets. Case C-464/10. Judgment of the Court (Third Chamber) of 29 March 2007. Aktiebolaget NN v Skatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed. Case C-111/05. Judgment of the Court (Third Chamber), 15 November 2012. Susanne Leichenich v Ansbert Peffekoven and Ingo Horeis. Reference for a preliminary ruling from the Oberlandesgericht Köln. Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant-discotheque – Single supply. Case C‑532/11. Judgment of the Court (Second Chamber) of 11 October 2001. Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines. Reference for a preliminary ruling: Tribunal d'arrondissement de Luxembourg - Grand Duchy of Luxemburg. Sixth VAT directive - Concept of liberal profession - Managing agent of buildings in co-ownership. Case C-267/99. Judgment of the Court (Sixth Chamber) of 27 March 2014. Le Rayon d'Or SARL v Ministre de l'Économie et des Finances. Reference for a preliminary ruling: Cour administrative d'appel de Versailles - France. Request for a preliminary ruling - Taxation - VAT - Scope - Determination of the taxable amount - Concept of ‘subsidy directly linked to the price’ - Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly. Case C-151/13. Judgment of the Court of 17 October 1989. Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others. References for a preliminary ruling: Commissione tributaria di secondo grado di Piacenza and Commissione tributaria di primo grado di Piacenza - Italy. Value-added tax - Concept of taxable person - Public bodies. Joined cases 231/87 and 129/88. Case C-381/09: Order of the Court (Seventh Chamber) of 7 July 2010 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Gennaro Curia v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate (Article 104(3), paragraph 1 of the Rules of Procedure — Sixth VAT Directive — Scope — VAT exemptions — Article 13B(d)(1) — Grant, negotiation and management of credit — Exorbitant lending activities — Activity unlawful under national law) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13 Judgment of the Court (Fourth Chamber) of 23 April 2009. PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal, Hatósági Főosztály, Észak-magyarországi Kihelyezett Hatósági Osztály. Reference for a preliminary ruling: Nógrád Megyei Bíróság - Hungary. Sixth VAT Directive - Accession of a new Member State- Tax on subsidised purchase of goods - Right to deduct - Exclusions laid down by national legislation at the time of the Sixth Directive came into force - Member States’ option to retain exclusions. Case C-74/08. Judgment of the Court of 11 November 1997. Eurotunnel SA and Others v SeaFrance. Reference for a preliminary ruling: Tribunal de commerce de Paris - France. Transitional arrangements for tax-free shops - Council Directives 91/680/EEC and 92/12/EEC - Assessment of validity. Case C-408/95. Judgment of the Court (Fifth Chamber) of 18 December 1997. Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat. References for a preliminary ruling: Hof van Beroep Antwerpen, Rechtbank van eerste aanleg Brussel, Rechtbank van eerste aanleg Brugge - Belgium. Sixth Directive 77/388/EEC - Scope - Right to deduction of VAT - Retention of balance of VAT due - Principle of proportionality. Joined cases C-286/94, C-340/95, C-401/95 and C-47/96. Judgment of the Court of 23 November 1988. Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Common system of value-added tax - Taxable amount - Supplies of goods and services. Case 230/87. Judgment of the Court (Sixth Chamber) of 9 March 2006. Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd. Reference for a preliminary ruling: Conseil d'État - France. VAT - Place of taxable transactions - Fiscal connection - Services provided in connection with boat shows. Case C-114/05. Judgment of the Court (Grand Chamber), 19 July 2012. Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs. Reference for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division. Second and Sixth VAT Directives — Input tax — Refund of excess — Payment of interest — Procedures. Case C‑591/10. Judgment of the Court (Sixth Chamber) of 29 May 2001. Freemans plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Taxable amount - Discount accounted for at the time of the supply - Price reduction after the supply takes place. Case C-86/99. Judgment of the Court (Fifth Chamber) of 20 June 1996. Wellcome Trust Ltd v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Sixth VAT Directive - Concept of economic activity. Case C-155/94. Judgment of the Court (Sixth Chamber) of 24 October 1996. Argos Distributors Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Value added tax - Sixth Directive - Taxable amount. Case C-288/94. Judgment of the Court (Fifth Chamber) of 8 June 1999. Erna Pelzl and Others v Steiermärkische Landesregierung (C-338/97), Wiener Städtische Allgemeine Versicherungs AG and Others v Tiroler Landesregierung (C-344/97) and STUAG Bau-Aktiengesellschaft v Kärntner Landesregierung (C-390/97). Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Article 33 of Sixth Directive 77/388/EEC - Turnover taxes - Contributions to tourism associations and to a tourism development fund. Joined cases C-338/97, C-344/97 and C-390/97. Judgment of the Court (Fifth Chamber) of 22 October 1998. Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel. References for a preliminary ruling: High Court of Justice, Queen's Bench Division and Value Added Tax and Duties Tribunal, London - United Kingdom. VAT - Article 26 of the Sixth VAT Directive - Scheme for travel agents and tour operators - Hotel undertakings - Accommodation and travel package - Basis of calculation of the margin. Joined cases C-308/96 and C-94/97. Case C-267/08: Judgment of the Court (Second Chamber) of 6 October 2009 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Klagenfurt (Austria)) — SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt (VAT — Entitlement to deduct input tax — Concept of economic activities — Regional groups of a political party — Advertising activities benefiting the party’s local groups — Expenditure relating to those activities exceeding income) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.2 Case C-488/07: Judgment of the Court (Eighth Chamber) of 18 December 2008 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — Royal Bank of Scotland Group plc v The Commissioners for Her Majesty's Revenue and Customs (Sixth VAT Directive — Deduction of input tax — Goods and services used for both taxable and exempt transactions — Deductible proportion — Calculation — Methods laid down in the third subparagraph of Article 17(5) — Obligation to apply the rounding up rule in the second subparagraph of Article 19(1)) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 19.1 L2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.5 L3 Judgment of the Court (Fifth Chamber) of 27 October 1993. Muys' en De Winter's Bouw- en Aannemingsbedrijf BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Adjustment of turnover tax - Sixth VAT Directive. Case C-281/91. Judgment of the Court (Third Chamber) of 2 June 2005. Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Capital goods acquired by a body governed by public law - Public authority - Transaction engaged in as taxable person and transaction engaged in as non-taxable person - Right to adjustment and deduction. Case C-378/02. Judgment of the Court (Third Chamber) of 6 December 2007. Gabriele Walderdorff v Finanzamt Waldviertel. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Wien - Austria. Sixth VAT Directive - Article 13B(b) - Exemption - Leasing and letting of immovable property - Letting of fishing rights. Case C-451/06. Judgment of the Court (Fifth Chamber) of 9 December 2015. Staatssecretaris van Financiën v Fiscale Eenheid X NV cs. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13B(d)(6) — Special investment funds — Meaning — Investments in immovable property — Management of special investment funds — Meaning — Actual management of a property. Case C-595/13. Judgment of the Court (Sixth Chamber) of 5 July 1988. Vereniging Happy Family Rustenburgerstraat v Inspecteur der Omzetbelasting. Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. VAT on the illegal supply of narcotic drugs within the territory of a Member SState. Case 289/86. Judgment of the Court (Fifth Chamber) of 16 January 2003. Rudolf Maierhofer v Finanzamt Augsburg-Land. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Exemptions - Letting of immovable property - Prefabricated building which can be dismantled and reassembled. Case C-315/00. Case C-29/08: Judgment of the Court (Third Chamber) of 29 October 2009 (reference for a preliminary ruling from the Regeringsrätten (Sweden)) — Skatteverket v AB SKF (Sixth VAT Directive — Articles 2, 4, 13B(d)(5) and 17 — Directive 2006/112/EC — Articles 2, 9, 135(1)(f) and 168 — Disposal by a parent company of a subsidiary and of its holding in a controlled company — Scope of VAT — Exemption — Supplies of services acquired as part of share disposal transactions — Deductibility of VAT) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.8 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13.5 PT D) Judgment of the Court (Ninth Chamber) of 22 January 2015. Régie communale autonome du stade Luc Varenne v État belge. Request for a preliminary ruling from the Cour d'appel de Mons. Reference for a preliminary ruling — Directive 77/388/EEC — VAT — Exemptions — Article 13B(b) — Concept of ‘exempted letting of immovable property’ — Provision, for consideration, of a football stadium — Contract for provision reserving certain rights and prerogatives to the owner — Supply, by the owner, of various services representing 80% of the charge specified in the contract. Case C-55/14. Judgment of the Court (Fifth Chamber) of 20 November 2003. Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter. Reference for a preliminary ruling: Landesgericht Innsbruck - Austria. Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Expert medical report. Case C-212/01. Judgment of the Court (First Chamber), 16 January 2014. Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH. Request for a preliminary ruling from the Bundesfinanzhof. Value-added tax — Operations of travel agents — Granting of price discounts to customers — Determination of the taxable amount for services provided as part of an intermediary activity. Case C‑300/12. Judgment of the Court (Third Chamber), 16 February 2012. T.G. van Laarhoven v Staatssecretaris van Financiën. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Sixth VAT Directive — Right to deduct input tax — Limitation — Use of goods forming part of the assets of a business for the private use of the taxable person — Fiscal treatment of private use of goods that are assets of the business. Case C‑594/10. Case C-253/07: Judgment of the Court (Fourth Chamber) of 16 October 2008 (reference for a preliminary ruling from the High Court of Justice of England and Wales (Chancery Division), United Kingdom) — Canterbury Hockey Club, Canterbury Ladies Hockey Club v The Commissioners for Her Majesty's Revenue and Customs (Sixth VAT Directive — Exemption — Services linked to sport — Services supplied to persons taking part in sport — Services supplied to unincorporated associations and to corporate persons — Included — Conditions) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13A.1 PT M) Judgment of the Court (First Chamber) of 14 September 2006. Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut. Reference for a preliminary ruling: Finanzgericht München - Germany. Sixth VAT Directive - Article 11A(1)(c) - Use of property forming part of the assets of a business for private purposes by a taxable person - Treatment of that use as a supply of services for consideration - Determination of the taxable amount - Definition of full cost to the taxable person of providing those services. Case C-72/05. Judgment of the Court (First Chamber) of 27 October 2005. Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Articles 2, 5, 6 and 9 - Transfer of software recorded on a carrier - Subsequent customisation of the software to the purchaser's specific requirements - Single taxable supply - Supply of services - Place of supply. Case C-41/04. Judgment of the Court (Sixth Chamber) of 8 March 1988. Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Second and Sixth Directives on value-added tax - Taxation of supplies to employees of a taxable person. Case 165/86. Judgment of the Court (Tenth Chamber) of 9 October 2019. C GmbH & Co. KG and C-eG v Finanzamt Z. Requests for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Sixth Council Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Subsidy directly linked to price — Regulation (EC) No 2200/96 — Article 11(1) and Article 15 — Producer organisation having set up an operational fund — Deliveries made by the producer organisation to its members in exchange for payments not covering the entirety of the purchase price — Additional financing paid by the operational fund. Joined Cases C-573/18 and C-574/18. Judgment of the Court (Third Chamber) of 26 May 2005. Finanzamt Arnsberg v Stadt Sundern. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth Directive - Article 25 - Common flat-rate scheme for farmers - Grant of hunting licences within the framework of a municipal forestry undertaking - Concept of "agricultural service". Case C-43/04. Judgment of the Court (Fifth Chamber) of 7 May 1998. Lease Plan Luxembourg SA v Belgian State. Reference for a preliminary ruling: Rechtbank van eerste aanleg Brussel - Belgium. Sixth VAT Directive - Car-leasing services - Fixed establishment - Rules governing reimbursement of VAT to taxable persons not established in the territory of the State - Principle of non-discrimination. Case C-390/96. Judgment of the Court (First Chamber) of 12 May 2005. RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. VAT - Sixth Directive - Article 9(1) and (2) - Slot gaming machines - Entertainment or similar activities - Supplier of services established outside the territory of the Community - Determination of the place where services are supplied. Case C-452/03. Judgment of the Court (Sixth Chamber) of 6 December 1990. Max Witzemann v Hauptzollamt München-Mitte. Reference for a preliminary ruling: Finanzgericht München - Germany. Customs duties - Import turnover tax - Counterfeit currency. Case C-343/89. Judgment of the Court (Sixth Chamber), 13 March 2014. Finanzamt Saarlouis v Heinz Malburg. Request for a preliminary ruling from the Bundesfinanzhof. Taxation — Value added tax — Origin and scope of the right of deduction — Dissolution of a partnership by a partner — Acquisition of a portion of the client base of that partnership — Contribution in kind to another partnership — Payment of input tax — Whether deduction possible. Case C‑204/13. Judgment of the Court (Second Chamber) of 26 May 2016. Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling — Common system of value added tax — Sixth Directive 77/388/EEC — Exemption — Article 13B(d)(3) — Transactions in respect of payments and transfers — Concept — Purchase of tickets for shows or other events — Payment by debit or credit card — ‘Card processing services’. Case C-130/15. Judgment of the Court (Eighth Chamber) of 9 June 2011. Campsa Estaciones de Servicio SA v Administración del Estado. Reference for a preliminary ruling: Tribunal Supremo - Spain. Sixth VAT Directive - Articles 11A(1) and 27 - Taxable amount - Extension of the rules on application for private use to transactions between connected parties where prices are patently lower than open market prices. Case C-285/10. A27 A05P6 A11LAP1LA A06P2 Judgment of the Court (First Chamber) of 17 September 1997. Fazenda Pública v Solisnor-Estaleiros Navais SA, also represented: Ministério Pùblico. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. VAT - Article 33 of the Sixth VAT Directive - Maintenance of stamp duties - Stamp duty on the value of contracts relating to the construction of an oil tanker. Case C-130/96. Judgment of the Court (Third Chamber) of 6 May 1992. Pieter de Jong v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT assessment - Sixth VAT Directive. Case C-20/91. Judgment of the Court (First Chamber) of 18 November 2010. Finanzamt Leverkusen v Verigen Transplantation Service International AG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 13(A)(1)(c) - Exemptions for activities in the public interest - Provision of medical care - Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient. Case C-156/09. Order of the Court (Third Chamber) of 5 February 2009. Mechel Nemunas UAB v Valstybinė mokesčių inspekcija prie Lietuvos respublikos finansų ministerijos. Reference for a preliminary ruling: Lietuvos vyriausiasis administracinis teismas - Lithuania. First subparagraph of Article 104(3) of the Rules of Procedure - First VAT Directive - Sixth VAT Directive - Article 33(1) - Concept of ‘turnover taxes’ - Tax calculated on the basis of an undertaking’s turnover to finance the maintenance and development programme for national roads. Case C-119/08. Judgment of the Court (Fourth Chamber), 29 March 2012. Ufficio IVA di Piacenza v Belvedere Costruzioni Srl. Reference for a preliminary ruling from the Commissione tributaria centrale, sezione di Bologna. Taxation — VAT — Article 4(3) TEU — Sixth Directive — Articles 2 and 22 — Automatic conclusion of proceedings pending before the tax court of third instance. Case C-500/10. Judgment of the Court (Grand Chamber) of 7 December 2010. Criminal proceedings against R. Reference for a preliminary ruling: Bundesgerichtshof - Germany. Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse. Case C-285/09. Judgment of the Court of 22 June 1993. Sofitam SA (formerly Satam SA) v Ministre chargé du Budget. Reference for a preliminary ruling: Conseil d'Etat - France. Interpretation of Article 19 of the Sixth Directive - Calculation of the deductible proportion - Share dividend. Case C-333/91. Judgment of the Court (Fifth Chamber) of 8 March 2001. Laszlo Bakcsi v Finanzamt Fürstenfeldbruck. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Articles 2(1), 5(6) and 11.A(1)(a) of the Sixth VAT Directive - Mixed-use goods - Incorporation into the private or business assets of a taxable person - Sale of a business asset - Second-hand item purchased from a private individual. Case C-415/98. Case C-97/09: Judgment of the Court (Grand Chamber) of 26 October 2010 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) — Ingrid Schmelz v Finanzamt Waldviertel (Sixth VAT Directive — Articles 24(3) and 28i — Directive 2006/112/EC — Article 283(1)(c) — Validity — Articles 12 EC, 43 EC and 49 EC — Principle of equal treatment — Special scheme for small undertakings — Exemption from VAT — Benefit of the exemption refused to taxable persons established in other Member States — Definition of annual turnover ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 24 BI {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 24 .3 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 24 Judgment of the Court (Sixth Chamber) of 10 September 2002. Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/EEC) - Exemption of care provided by capital companies - Services closely linked to welfare and social security work supplied by organisations, not being bodies governed by public law, recognised as charitable by the Member State concerned - Direct effect. Case C-141/00. Judgment of the Court (Third Chamber) of 3 March 2005. Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn. Reference for a preliminary ruling: Vestre Landsret - Denmark. Sixth VAT Directive - Article 13B(b) - Exemptions - Leasing of immovable property - Letting of premises and sites for parking vehicles - Mooring berths for boats - Land storage sites for boats. Case C-428/02. Judgment of the Court (Eighth Chamber) of 18 December 2008. Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs. Reference for a preliminary ruling: Court of Session (Scotland) - United Kingdom. Sixth VAT Directive - Deduction of input tax - Goods and services used for both taxable and exempt transactions - Deductible proportion - Calculation - Methods laid down in the third subparagraph of Article 17(5) - Obligation to apply the rounding up rule in the second subparagraph of Article 19(1). Case C-488/07. Judgment of the Court (Fourth Chamber) of 11 October 2007. KÖGÁZ rt and Others v Zala Megyei Közigazgatási Hivatal Vezetője (C-283/06) and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06). References for a preliminary ruling: Zala Megyei Bíróság (C-283/06) and Legfelsőbb Bíróság (C-312/06) - Hungary. Sixth VAT Directive - Article 33(1) - Definition of ‘turnover taxes’ - Local business tax. Joined cases C-283/06 and C-312/06. Judgment of the Court (Second Chamber) of 16 July 2015. Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG. Requests for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — VAT — Sixth Council Directive 77/388/EEC — Article 17 — Right to deduction — Partial deduction — VAT paid by holding companies for the acquisition of capital invested in their subsidiaries — Services supplied to subsidiaries — Subsidiaries constituted in the form of partnerships — Article 4 — Establishment of a group of persons capable of being regarded as a single taxable person — Conditions — Need for a relationship of subordination — Direct effect. Joined Cases C-108/14 and C-109/14. A17P2 A17P5 A04P4 A04P4L2 Judgment of the Court (Sixth Chamber), 6 September 2012. Portugal Telecom SGPS SA v Fazenda Pública. Reference for a preliminary ruling from theTribunal Central Administrativo Sul. VAT — Sixth Directive — Articles 17(2) and 19 — Deductions — VAT due or paid for services acquired by a holding company — Services having a direct, immediate and unequivocal relationship with taxable output transactions. Case C‑496/11. Judgment of the Court (Second Chamber) of 23 April 2009. The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - United Kingdom. Sixth VAT Directive - Exemptions - Article 13A(1)(a) - Services supplied by the public postal services. Case C-357/07. Case C-285/09: Judgment of the Court (Grand Chamber) of 7 December 2010 (reference for a preliminary ruling from the Bundesgerichtshof — Germany) — Criminal proceedings against R. (Sixth VAT Directive — Article 28c(A)(a) — Evasion of VAT — Refusal to grant an exemption of VAT on intra-Community supplies of goods — Vendor’s active participation in the fraud — Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28 QT A Judgment of the Court (First Chamber) of 6 July 2006. Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT Directive - Article 28 - Exemption with refund of the tax paid - Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate - Residential caravans - Single supply. Case C-251/05. Judgment of the Court (Sixth Chamber) of 3 April 2003. Criminal proceedings against Matthias Hoffmann. Reference for a preliminary ruling: Bundesgerichtshof - Germany. VAT - Sixth Directive - Exemptions for certain activities in the public interest - Body - Meaning - Services performed by a natural person - Cultural services by a soloist. Case C-144/00. Judgment of the Court (First Chamber) of 12 November 2020. Sonaecom SGPS SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made. Case C-42/19. Judgment of the Court (Fourth Chamber) of 16 October 2008. Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Sixth VAT Directive - Exemption - Services linked to sport - Services supplied to persons taking part in sport - Services supplied to unincorporated associations and to corporate persons - Included - Conditions. Case C-253/07. Case C-288/07: Judgment of the Court (Grand Chamber) of 16 September 2008 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — (United Kingdom)) — The Commissioners of Her Majesty's Revenue and Customs v Isle of Wight Council, Mid-Suffolk District Council, South Tyneside Metropolitan Borough Council, West Berkshire District Council (Sixth VAT Directive — Article 4(5) — Activities engaged in by bodies governed by public law — Provision of off-street car-parking facilities for which a charge is made — Distortions of competition — Meaning of would lead to and significant ) Judgment of the Court (Third Chamber) of 27 September 2007. Albert Collée v Finanzamt Limburg an der Lahn. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - First subparagraph of Article 28c(A)(a) - Intra-Community supply - Refusal of exemption - Belated production of evidence of the supply. Case C-146/05. Judgment of the Court (Third Chamber) of 10 November 2011. Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc. References for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) and Upper Tribunal (Tax and Chancery Chamber) - United Kingdom. Taxation - Sixth VAT Directive - Exemptions - Article 13B(f) - Betting, lotteries and other forms of gambling - Principle of fiscal neutrality - Mechanised cash bingo - Slot machines - Administrative practice departing from the legislative provisions - ‘Due diligence’ defence. Joined cases C-259/10 and C-260/10. Judgment of the Court (Third Chamber) of 19 April 2007. Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Sixth VAT Directive - Exemptions - Article 13B(d)(2) - Concept of assumption of obligations - Assumption of the obligation to renovate a property - Refusal of exemption. Case C-455/05. Case C-581/08: Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, London Tribunal Centre (United Kingdom)) — EMI Group Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Second sentence of Article 5(6) — Concept of samples — Concept of gifts of small value — Recorded music — Distribution free of charge for promotional purposes) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5 PA6 Judgment of the Court (Sixth Chamber) of 12 November 1998. The Institute of the Motor Industry v Commissioners of Customs and Excise. Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom. VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature. Case C-149/97. Case C-309/06: Judgment of the Court (Third Chamber) of 10 April 2008 (reference for a preliminary ruling from the House of Lords — United Kingdom) — Marks & Spencer plc v Her Majesty's Commissioners of Customs and Excise (Taxation — Sixth VAT Directive — Exemption with refund of tax paid at the preceding stage — Erroneous taxation at the standard rate — Right to zero rate — Entitlement to refund — Direct effect — General principles of Community law — Unjust enrichment) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 28.2 Case C-1/08: Judgment of the Court (Third Chamber) of 19 February 2009 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Athesia Druck Srl v Ministero delle Finanze, Agenzia delle Entrate (Sixth VAT Directive — Article 9(2)(e) — Article 9(3)(b) — Thirteenth VAT Directive — Article 2 — Place where a supply of services is effected — Advertising services — Reimbursement of VAT — Tax representative) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.3 PT B) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.2 PT E) Judgment of the Court (First Chamber) of 21 June 2007. Volker Ludwig v Finanzamt Luckenwalde. Reference for a preliminary ruling: Finanzgericht des Landes Brandenburg - Germany. Sixth Directive - VAT - Concept of transactions consisting in ‘the negotiation of credit’. Case C-453/05. Judgment of the Court (Second Chamber) of 15 March 1989. Knut Hamann v Finanzamt Hamburg-Eimsbüttel. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. VAT - Means of transport - Ocean-going sailing yacht. Case 51/88. Case C-473/08: Judgment of the Court (Third Chamber) of 28 January 2010 (reference for a preliminary ruling from the Sächsisches Finanzgericht — Germany) — Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I (Sixth VAT Directive — Article 13A(1)(j) — Exemption — Tuition given privately by teachers and covering school or university education — Services provided by an independent teacher in the context of continuing professional training courses organised by a separate entity) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13A.1 PT J) Case C-162/07: Judgment of the Court (Third Chamber) of 22 May 2008 (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy)) — Ampliscientifica Srl, Amplifin SpA v Ministero dell'Economia e delle Finanze, Agenzia delle Entrate (Sixth VAT directive — Taxable persons — Second subparagraph of Article 4(4) — Parent companies and subsidiaries — Implementation by the Member State of the single taxable person scheme — Conditions — Consequences) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.4 L2 Judgment of the Court (Sixth Chamber) of 8 June 2000. Grundstückgemeinschaft Schloßstraße GbR v Finanzamt Paderborn. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Deduction precluded by an amendment to national legislation removing the possibility of opting for taxation of the letting of immovable property. Case C-396/98. Judgment of the Court (Fourth Chamber) of 6 July 1988. Ministère public and Ministre des Finances du royaume de Belgique v Yves Ledoux. Reference for a preliminary ruling: Cour d'appel de Liège - Belgium. Value-added tax - Temporary importation of a motor vehicle for business and private use. Case 127/86. Judgment of the Court (Sixth Chamber) of 27 June 1989. Heinz Kühne v Finanzamt München III. Reference for a preliminary ruling: Finanzgericht München - Germany. VAT - Taxation of private use of a business car purchased second-hand where the residual portion of VAT was not deductible. Case 50/88. Judgment of the Court (Eighth Chamber) of 16 September 2020. Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6). Case C-528/19. Judgment of the Court (Fourth Chamber) of 26 September 1996. Renate Enkler v Finanzamt Homburg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Definition of economic activity - Taxable amount. Case C-230/94. Judgment of the Court (Sixth Chamber) of 3 July 2001. Bertelsmann AG v Finanzamt Wiedenbrück. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 11A(1)(a) - Taxable amount - Delivery costs of bonuses in kind. Case C-380/99. Judgment of the Court (Sixth Chamber) of 2 May 1996. Faaborg-Gelting Linien A/S v Finanzamt Flensburg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Reference for a preliminary ruling - VAT - Restaurant transactions on board ship - Place of taxable transactions. Case C-231/94. Judgment of the Court (Third Chamber) of 14 December 2017. Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons. Case C-305/16. Judgment of the Court (Second Chamber) of 23 January 1986. Trans Tirreno Express SpA v Ufficio provinciale IVA. Reference for a preliminary ruling: Commissione tributaria di secondo grado di Sassari - Italy. Common system of tax of value added tax - Territorial scope. Case 283/84. Judgment of the Court (Second Chamber) of 27 January 2011. Vandoorne NV v Belgische Staat. Reference for a preliminary ruling: Hof van Beroep te Gent - Belgium. Sixth VAT Directive - Articles 11.C(1) and 27(1) and (5) - Taxable amount - Simplification measures - Manufactured tobacco - Tax labels - Single charge of VAT at source - Intermediate supplier - Total or partial non-payment of the price - Refusal to refund VAT. Case C-489/09. Judgment of the Court (Second Chamber) of 8 June 2000. Commissioners of Customs and Excise v Midland Bank plc. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division (Divisional Court) - United Kingdom. Value added tax - First and Sixth VAT Directives - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Attribution of input services to output transactions - Need for a direct and immediate link. Case C-98/98. Judgment of the Court of 31 March 1992. Dansk Denkavit ApS and P. Poulsen Trading ApS, supported by Monsanto-Searle A/S v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Article 33 of the Sixth VAT Directive - Direct effect - Turnover tax - Law on the employment market contribution. Case C-200/90. Judgment of the Court (Eighth Chamber) of 2 July 2015. État belge v Nathalie De Fruytier. Request for a preliminary ruling from the Cour d'appel de Mons. Reference for a preliminary ruling — Sixth VAT Directive — Exemptions for certain activities in the public interest — Article 13(A)(1)(b) and (c) — Hospital and medical care — Closely related activities — Activity of transporting human organs and samples of human origin for the purposes of medical analysis or medical or therapeutic care — Self-employed activity — Hospitals, centres for medical treatment and diagnosis — Establishment of a similar nature. Case C-334/14. Judgment of the Court (Second Chamber) of 9 July 2015. Petar Kezić s.p. Trgovina Prizma v Republika Slovenija. Request for a preliminary ruling from the Vrhovno sodišče. Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Articles 2(1) and 4(1) — Tax liability — Immovable property transactions — Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader — Taxable person acting as such. Case C-331/14. Case C-425/06: Judgment of the Court (Second Chamber) of 21 February 2008 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation (Sixth VAT Directive — Articles 11A(1)(a) and 13B(a) and (d) — Leasing — Artificial division of the supply into a number of parts — Effect — Reduction of the taxable amount — Exemptions — Abusive practice — Conditions) Judgment of the Court (Fifth Chamber) of 25 July 1991. Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda. Reference for a preliminary ruling: Tribunal Superior de Justicia de Andalucía - Spain. Taxable persons for the purposes of VAT - Bodies governed by public law. Case C-202/90. Case C-438/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi (Sixth VAT Directive — Right to deduct input VAT — Services provided — Taxable person not registered for VAT — Details required on the VAT invoice — National tax legislation — Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17 .6 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 22 .3.B {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.1 A Judgment of the Court (Third Chamber) of 10 March 2011. Finanzamt Burgdorf v Manfred Bog (C-497/09), CinemaxX Entertainment GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Lothar Lohmeyer v Finanzamt Minden (C-501/09) and Fleischerei Nier GmbH & Co. KG v Finanzamt Detmold (C-502/09). References for a preliminary ruling: Bundesfinanzhof - Germany. Taxation - VAT - Sixth Directive 77/388/EEC - Articles 5 and 6 - Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ - Supply of food or meals for immediate consumption from snack stalls or mobile snack bars - Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption - Party catering service - Annex H, category 1 - Interpretation of the term ‘foodstuffs’. Joined cases C-497/09, C-499/09, C-501/09 and C-502/09. Judgment of the Court (Fourth Chamber) of 9 June 2016. Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations. Case C-332/14. Judgment of the Court (Third Chamber) of 12 January 2006. Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Sixth VAT Directive - Article 2(1), Article 4(1) and (2) and Article 5(1) - Deduction of input tax - Economic activity - Taxable person acting as such - Supply of goods - Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number - Carousel fraud. Joined cases C-354/03, C-355/03 and C-484/03. Case C-442/05: Judgment of the Court (Second Chamber) of 3 April 2008 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (Sixth VAT Directive — Articles 4(5) and 12(3)(a) — Annexes D and H — Concept of supply of water or water supplies — Reduced rate of VAT) {AN|http://publications.europa.eu/resource/authority/fd_370/AN} H {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.5 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 12.3 PT A) {AN|http://publications.europa.eu/resource/authority/fd_370/AN} D Judgment of the Court (First Chamber) of 22 June 2016. Odvolací finanční ředitelství v Český rozhlas. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Sixth Directive 77/388/EEC — Value added tax — Article 2(1) — Supply of services effected for consideration — Definition — Public broadcasting — Financing from a compulsory statutory fee. Case C-11/15. Judgment of the Court (Grand Chamber) of 21 February 2006. University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage. Case C-223/03. A06P1 A02PT1 A04P1 A05P1 A04P2 Judgment of the Court (First Chamber), 19 July 2012. International Bingo Technology SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC). Reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña. Sixth VAT Directive — Articles 11A(1)(a), 17(5) and 19(1) — Organisation of games of bingo — Legal obligation to use part of the card price to pay winnings to players — Calculation of the basis of assessment. Case C‑377/11. Judgment of the Court (Third Chamber) of 4 May 2006. Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function. Case C-169/04. Judgment of the Court (Fourth Chamber) of 22 October 2009. Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions. Case C-242/08. A13LBLA A13LBLDPT3 A13LBLDPT2 A09P2LET5 Judgment of the Court (Fourth Chamber) of 18 October 2007. Navicon SA v Administración del Estado. Reference for a preliminary ruling: Tribunal Superior de Justicia de Madrid - Spain. Sixth VAT Directive - Exemptions - Article 15(5) - The concept of ‘chartering sea-going vessels’ - Compatibility of a national law allowing the exemption for full chartering only. Case C-97/06. Judgment of the Court (Fifth Chamber) of 21 March 2002. Commissioners of Customs and Excise v Zoological Society of London. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom. Sixth VAT Directive - Article 13A(2)(a), second indent - Exempt transactions - Bodies managed and administered on a voluntary basis. Case C-267/00. Judgment of the Court (Fourth Chamber) of 29 July 2010. Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Reference for a preliminary ruling - VAT - Right to deduct - Reduction of the extent of the right to deduct in the event of breach of the obligation to use a cash register. Case C-188/09. A10P1 A02 A17P2 A33 A27P1 A17P1 A10P2 Judgment of the Court (Seventh Chamber) of 2 July 2009. EGN BV - Filiale Italiana v Agenzia delle Entrate - Ufficio di Roma 2. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT Directive - Article 17(3)(a) - Deductibility and refunding of input VAT - Provision of telecommunications services - Supply of services for a customer established in another Member State - Article 9(2)(e) - Determination of the place where the service is provided. Case C-377/08. Judgment of the Court (Fifth Chamber) of 29 April 2004. Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública. Reference for a preliminary ruling: Tribunal Central Administrativo - Portugal. Sixth VAT Directive - Articles 2, 4(2), 13B(d) and 19(2) - Meaning of 'economic activities' - Meaning of 'incidental financial transactions' - Services effected for consideration. Case C-77/01. A04P2 A13LBLDPT1 A19P2 A17 A02PT1 A13LBLDPT5 Judgment of the Court (Fifth Chamber) of 8 May 2003. Wolfgang Seeling v Finanzamt Starnberg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Articles 6(2)(a) and 13B(b) - Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business - Such use not equivalent to the leasing or letting of immovable property. Case C-269/00. Judgment of the Court (Second Chamber) of 7 October 2010. Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09). Reference for a preliminary ruling: House of Lords - United Kingdom. Sixth VAT Directive - Taxable amount - Sales promotion scheme - Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards - Payments made by the operator of the scheme to redeemers supplying the loyalty rewards - Payments made by the trader to the operator of the scheme supplying the loyalty rewards. Joined cases C-53/09 and C-55/09. A28SEPPT1 A06 A11LAP1LA A17P2 A05 Judgment of the Court (Grand Chamber) of 21 February 2006. BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Sixth VAT Directive - Article 10(2) - Chargeability of VAT - Payment of amounts on account - Prepayments for future supplies of pharmaceutical products and prostheses. Case C-419/02. Judgment of the Court (Third Chamber) of 18 June 2009. Staatssecretaris van Financiën v Stadeco BV. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 21(1)(c) - Tax due solely as a result of being mentioned on the invoice - Refund of tax improperly invoiced - Unjust enrichment. Case C-566/07. Judgment of the Court (Second Chamber) of 23 March 2006. Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Sixth VAT Directive - Articles 2 and 9 - Fixed establishment - Non-resident company - Legal relationship - Cost-sharing agreement - OECD Convention on double taxation - Meaning of 'taxable person' - Supply of services effected for consideration - Administrative practice. Case C-210/04. Judgment of the Court (Fifth Chamber) of 14 December 2000. Fazenda Pública v Câmara Municipal do Porto. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Taxation - Sixth VAT Directive - Taxable persons - Bodies governed by public law - Letting of spaces for the parking of vehicles. Case C-446/98. A04P5L1 A04P5L3 A04P5L2 A04P5L4 Judgment of the Court (Fourth Chamber) of 21 February 2008. Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care. Case C-271/06. Case C-2/08: Judgment of the Court (Second Chamber) of 3 September 2009 (Reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Amministrazione dell’Economia e delle Finanze, Agenzia delle Entrate v Fallimento Olimpiclub Srl (VAT — Primacy of Community law — Provision of national law laying down the principle of res judicata) Judgment of the Court (First Chamber) of 3 April 2008. J.C.M. Beheer BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Supply of services relating to insurance transactions - Insurance brokers and insurance agents. Case C-124/07. Judgment of the Court (Fifth Chamber) of 21 January 2016. Les Jardins de Jouvence SCRL v État belge. Request for a preliminary ruling from the Cour d'appel de Mons. Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth VAT Directive — Exemptions — Article 13A(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable — ‘Supply of services and of goods closely linked to welfare and social security work’ — Organisations recognised as charitable — Serviced residence. Case C-335/14. Judgment of the Court (Sixth Chamber) of 11 July 1991. Hansgeorg Lennartz v Finanzamt München III. Reference for a preliminary ruling: Finanzgericht München - Germany. VAT - Deduction of the tax paid on capital goods. Case C-97/90. Judgment of the Court (First Chamber) of 8 March 2001. Försäkringsaktiebolaget Skandia (publ). Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Exemptions - Insurance and reinsurance transactions. Case C-240/99. Judgment of the Court (Third Chamber), 13 March 2014. Finanzamt Dortmund-West v Klinikum Dortmund gGmbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13A(1)(b) — Supply of goods — Supply of cytostatic drugs for the treatment of outpatients — Services provided by different taxable persons — Article 13A(1)(c) — Provision of medical care — Drugs prescribed by a doctor working in an independent capacity in a hospital — Closely related activities — Services ancillary to the provision of medical care — Activities physically and economically indissociable. Case C‑366/12. Judgment of the Court (First Chamber) of 28 May 1998. Criminal proceedings against John Charles Goodwin and Edward Thomas Unstead. Reference for a preliminary ruling: Court of Appeal (England) - United Kingdom. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive 77/388/EEC - Scope - Supply of counterfeit perfume products. Case C-3/97. Judgment of the Court (Second Chamber) of 29 April 1999. Norbury Developments Ltd v Commissioners of Customs & Excise. Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom. VAT - Sixth directive - Transitional provisions - Maintenance of exemptions - Supply of building land. Case C-136/97. Judgment of the Court (First Chamber), 7 March 2013. Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope — Occupational retirement pension schemes. Case C‑424/11. Judgment of the Court (Second Chamber) of 15 March 1989. Philippe Lambert and others v Directeur des services fiscaux de l'Orne and others. References for a preliminary ruling: Tribunal de grande instance d'Argentan - France. VAT - Automatic games machines. Joined cases 317/86, 48, 49, 285, 363 to 367/87, 65 and 78 to 80/88. Judgment of the Court (Fifth Chamber) of 27 November 2003. Zita Modes Sàrl v Administration de l'enregistrement et des domaines. Reference for a preliminary ruling: Tribunal d'arrondissement de Luxembourg - Grand Duchy of Luxemburg. Sixth VAT Directive - Article 5(8) - Transfer of a totality of assets - Continuation by the transferee in the same branch of business as the transferor - Legal authorisation to pursue the activity. Case C-497/01. Judgment of the Court (Second Chamber) of 21 November 2013. Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Directive 2006/112/EC - Value added tax - Supply of goods - Concept - Fraudulent use of a bank card. Case C-494/12. Judgment of the Court (Fourth Chamber) of 11 December 2008. Danfoss A/S and AstraZeneca A/S v Skatteministeriet. Reference for a preliminary ruling: Vestre Landsret - Denmark. Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force. Case C-371/07. Case C-368/06: Judgment of the Court (First Chamber) of 18 December 2007 (reference for a preliminary ruling from the Tribunal administratif de Lyon — France) — Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie (Sixth VAT Directive — Right to deduct — Principles of immediate deduction and fiscal neutrality — Carry forward of the excess VAT to the following period or refund — One-month delay rule — Transitional provisions — Retention of the exemption) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.4 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17 Judgment of the Court (Fifth Chamber) of 14 July 1988. Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State. References for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium. Sixth Council Directive 77/388/EEC - Right to deduct VAT - Rules governing invoices. Joined cases 123 and 330/87. Judgment of the Court of 10 July 1984. Dansk Denkavit ApS v Ministeriet for Skatter og Afgifter. Reference for a preliminary ruling: Østre Landsret - Denmark. Turnover tax (VAT): Internal system - Rules applicable to imports. Case 42/83. Judgment of the Court (Second Chamber) of 10 November 2011. Finanzamt Lüdenscheid v Christel Schriever. Reference for a preliminary ruling: Bundesfinanzhof - Germany. VAT - Sixth Directive - Article 5(8) - Concept of a ‘transfer of a totality of assets or part thereof’ - Transfer of the stock and fittings concomitant with the conclusion of a contract of lease of the business premises. Case C-444/10. Judgment of the Court (Third Chamber) of 4 December 1990. W. M. van Tiem v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Assessment of turnover tax - Sixth VAT Directive. Case C-186/89. Judgment of the Court (Fifth Chamber) of 11 July 2002. Liberexim BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Sixth VAT Directive - Importation by removal of goods from customs arrangements - Transport by road under the TIR arrangements or the external Community transit arrangements - Changing of tractor - Unloading of trailer and destruction of seals - Removal of goods from customs supervision. Case C-371/99. Case C-156/08: Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Monika Vollkommer v Finanzamt Hannover-Land I (Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 33(1) — Meaning of turnover taxes — Real property transfer tax) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33 Judgment of the Court (Second Chamber) of 3 April 2008. Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Articles 4(5) and 12(3)(a) - Annexes D and H - Concept of ‘supply of water’ or ‘water supplies’ - Reduced rate of VAT. Case C-442/05. Case C-515/07: Judgment of the Court (Fourth Chamber) of 12 February 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën (Sixth VAT Directive — Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions — Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.2 PT A) Judgment of the Court (Fifth Chamber) of 26 June 1990. Staatssecretaris van Financiën v Velker International Oil Company Ltd NV. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT - Sixth directive relating to turnover taxes - Exemption. Case C-185/89. Judgment of the Court (Third Chamber) of 6 October 2005. MyTravel plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Scheme for travel agents - Package tours - Services bought in from third parties and in-house services - Method of calculating the tax. Case C-291/03. Joined Cases C-497/09, C-499/09, C-501/09 and C-502/09: Judgment of the Court (Third Chamber) of 10 March 2011 (references for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Burgdorf (C-497/09), CinemaxX Entertainment GmbH & Co. KG, formerly Hans-Joachim Flebbe Filmtheater GmbH & Co. KG (C-499/09), Lothar Lohmeyer (C-501/09), Fleischerei Nier GmbH & Co. KG (C-502/09) v Manfred Bog (C-497/09), Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Finanzamt Minden (C-501/09), Finanzamt Detmold (C-502/09) (Taxation — VAT — Sixth Directive 77/388/EEC — Articles 5 and 6 — Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ — Supply of food or meals for immediate consumption from snack stalls or mobile snack bars — Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption — Party catering service — Annex H, category 1 — Interpretation of the term ‘foodstuffs’ ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6 Judgment of the Court (Sixth Chamber) of 5 July 1988. W. J. R. Mol v Inspecteur der Invoerrechten en Accijnzen. Reference for a preliminary ruling: Hoge Raad - Netherlands. VAT on the illegal supply of narcotic drugs within the territory of a Member State. Case 269/86. Judgment of the Court (Eighth Chamber) of 1 October 2020. Vos Aannemingen BVBA v Belgische Staat. Request for a preliminary ruling from the Hof van Cassatie. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions. Case C-405/19. Judgment of the Court (Third Chamber) of 15 April 2010. X Holding BV v Staatssecretaris van Financiën (C-538/08) and Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (C-33/09). References for a preliminary ruling: Hoge Raad der Nederlanden and Gerechtshof Amsterdam - Netherlands. Sixth VAT Directive - Right to deduct input tax - National legislation excluding certain categories of goods and services from the right to deduct - Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force - Amendment after that directive had entered into force. Joined cases C-538/08 and C-33/09. Judgment of the Court (Fifth Chamber) of 14 September 2000. D. v W. Reference for a preliminary ruling: Landesgericht St. Pölten - Austria. Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Supply by a doctor approved as a court expert of an opinion in a paternity dispute. Case C-384/98. Judgment of the Court of 12 July 1988. Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise. References for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. Sixth Directive on value-added tax - Authorization of derogating measures - Validity. Joined cases 138/86 and 139/86. Judgment of the Court (Third Chamber) of 14 June 2007. Werner Haderer v Finanzamt Wilmersdorf. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Exemptions - Article 13A(1)(j) - Tuition given privately by teachers and covering school or university education - Education provided in the context of courses organised by adult education centres - No direct contractual link with pupils. Case C-445/05. Judgment of the Court (Third Chamber) of 3 March 2005. I/S Fini H v Skatteministeriet. Reference for a preliminary ruling: Højesteret - Denmark. Sixth VAT Directive - Status of taxable person - Right to deduct - Winding up - Direct and immediate link - Transactions forming part of the economic activity as a whole. Case C-32/03. Order of the Court (Seventh Chamber) of 7 July 2010. Gennaro Curia v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Article 104(3), paragraph 1 of the Rules of Procedure - Sixth VAT Directive - Scope - VAT exemptions - Article 13B(d)(1) - Grant, negotiation and management of credit - Exorbitant lending activities - Activity unlawful under national law. Case C-381/09. Judgment of the Court (First Chamber), 21 February 2013. Finanzamt Köln-Nord v Wolfram Becker. Request for a preliminary ruling from the Bundesfinanzhof. Sixth VAT Directive — Article 17(2)(a) — Right to deduct input tax — Need for a direct and immediate link between an input and an output transaction — Criterion for determining that link — Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing director and main partner of a limited company. Case C‑104/12. Case C-74/08: Judgment of the Court (Fourth Chamber) of 23 April 2009 (reference for a preliminary ruling from the Nógrád Megyei Bíróság (Republic of Hungary)) — PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosztály Észak-magyarországi Kihelyezett Hatósági Osztály (Sixth VAT Directive — Accession of a new Member State — Tax on subsidised purchase of goods — Right to deduct — Exclusions laid down by national legislation at the time the Sixth Directive came into force — Member States’ option to retain exclusions)) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.6 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.2 Judgment of the Court (Third Chamber) of 8 December 2005. Jyske Finans A/S v Skatteministeriet. Reference for a preliminary ruling: Vestre Landsret - Denmark. Sixth VAT Directive - Article 13B(c) - Exemptions - Exemption of supplies of goods excluded from the right to deduct - Resale of motor cars purchased second-hand by a leasing company - Article 26a - Special arrangements for sales of second-hand goods. Case C-280/04. Judgment of the Court (Fourth Chamber) of 27 November 1985. SA Rousseau Wilmot v Caisse de compensation de l'Organisation autonome nationale de l'industrie et du commerce (Organic). Reference for a preliminary ruling: Cour d'appel de Douai - France. National levies based on turnover. Case 295/84. Judgment of the Court (Third Chamber) of 22 April 2010. Staatssecretaris van Financiën v X (C-536/08) and fiscale eenheid Facet BV / Facet Trading BV (C-539/08). References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT Directive - Article 17(2) and (3) - Article 28b(A)(2) - Right to deduction - Transitional arrangements for the taxation of trade between Member States - Place of the intra-Community acquisitions of goods. Joined cases C-536/08 and C-539/08. Judgment of the Court (First Chamber) of 3 March 2005. Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Sixth VAT directive - Article 13B(a) - Exemption of services related to insurance transactions by insurance brokers and insurance agents - Life assurance - 'Back office' activities. Case C-472/03. Judgment of the Court (Second Chamber) of 15 January 1998. Belgische Staat v Ghent Coal Terminal NV. Reference for a preliminary ruling: Hof van Cassatie - Belgium. Value added tax - Sixth VAT Directive - Article 17 - Right to deduct - Adjustment of deductions. Case C-37/95. Judgment of the Court (Second Chamber) of 4 July 1985. Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Sixth Directive on harmonization of VAT - Fixed establishment. Case 168/84. Judgment of the Court (First Chamber) of 1 December 2022. Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light of standardised criteria – Scope. Case C-141/20. Judgment of the Court (First Chamber) of 7 October 2010. Kronospan Mielec sp. z o.o. v Dyrektor Izby Skarbowej w Rzeszowie. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Sixth VAT Directive - Article 9(2)(c) and (e) - Research and development work carried out by engineers - Determination of the place where services are supplied. Case C-222/09. Joined Cases C-538/08 and C-33/09: Judgment of the Court (Third Chamber) of 15 April 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Gerechtshof Amsterdam — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën (Case C-538/08), Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (Case C-33/09) (Sixth VAT Directive — Right to deduct input tax — National legislation excluding certain categories of goods and services from the right to deduct — Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force — Amendment after that directive had entered into force) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17.6 Judgment of the Court (Fourth Chamber) of 13 March 2008. Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen. Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany. Sixth VAT Directive - Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities - Right to deduct input VAT - Expenditure connected with the issue of shares and atypical silent partnerships - Apportionment of input VAT according to the economic nature of the activity - Calculation of the deductible proportion. Case C-437/06. Judgment of the Court (Grand Chamber) of 26 June 2007. T-Mobile Austria GmbH and Others v Republik Österreich. Reference for a preliminary ruling: Landesgericht für Zivilrechtssachen Wien - Austria. Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of rights making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services. Case C-284/04. Judgment of the Court (Sixth Chamber) of 6 March 1997. Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond. Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. Sixth VAT Directive - Article 9 - Supply of veterinary services. Case C-167/95. Judgment of the Court (First Chamber) of 8 May 2019. Staatssecretaris van Financiën v L.W. Geelen. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out. Case C-568/17. Case C-357/07: Judgment of the Court (Second Chamber) of 23 April 2009 (reference for a preliminary ruling from the High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) — United Kingdom) — TNT Post UK Ltd, The Queen v The Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Exemptions — Article 13A(1)(a) — Services supplied by the public postal services) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 13A PT A) Judgment of the Court (Sixth Chamber) of 9 July 1992. "K" Line Air Service Europe BV v Eulaerts NV and Belgian State. Reference for a preliminary ruling: Rechtbank van eerste aanleg Brussel - Belgium. VAT - Minimum base of assessment for second-hand cars. Case C-131/91. Judgment of the Court (Grand Chamber) of 3 October 2006. Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona. Reference for a preliminary ruling: Commissione tributaria provinciale di Cremona - Italy. Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of 'turnover taxes' - Italian regional tax on productive activities. Case C-475/03. Judgment of the Court (Third Chamber) of 4 June 2009. Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Second and fourth subparagraphs of Article 4(5) - Option of Member States to consider activities of bodies governed by public law exempted under Article 13 and Article 28 of the Sixth Directive as activities of public authorities - Rules governing exercise of that option - Right to deduct - Significant distortions of competition. Case C-102/08. A04P5L4 A04P5L1 A28 A13 A04P5L2 A04P5 Judgment of the Court (First Chamber) of 1 June 2006. De Danske Bilimportører v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Sixth VAT Directive - Article 11(A)(2)(a) and (3)(c) - Taxable amount - Registration duty on new motor vehicles. Case C-98/05. Judgment of the Court (First Chamber) of 17 July 2008. Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Białymstoku - Poland. Internal taxation - Taxes on motor vehicles - Excise duty - Second-hand vehicles - Importation. Case C-426/07. Judgment of the Court (Fourth Chamber) of 20 October 2016. Josef Plöckl v Finanzamt Schrobenhausen. Request for a preliminary ruling from the Finanzgericht München. Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Article 28c(A)(a) and (d) — Transfer of goods within the European Union — Right to an exemption — Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination — No specific evidence of tax evasion — Refusal to grant the exemption — Whether permissible. Case C-24/15. A28NONIES A28QUATERLALA A22P8 A28QUATERLALD Judgment of the Court (Fourth Chamber) of 15 February 2017. Commissioners for Her Majesty's Revenue and Customs v British Film Institute. Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States. Case C-592/15. Case C-472/08: Judgment of the Court (First Chamber) of 21 January 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Alstom Power Hydro v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Sixth VAT Directive — Article 18(4) — National legislation laying down a limitation period of three years for the refund of excess VAT) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 18.4 Case C-270/09: Judgment of the Court (First Chamber) of 16 December 2010 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — MacDonald Resorts Limited v The Commissioners for Her Majesty’s Revenue & Customs (VAT — Sixth Directive 77/388/EEC — Exemptions — Article 13(B)(b) — Letting of immovable property — Sale of contractual rights convertible into usage rights for timeshare holiday accommodation) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.2 A Judgment of the Court (Fourth Chamber), 10 July 2014. Fazenda Pública v Banco Mais SA. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Taxation — VAT — Directive 77/388/EEC — Article 17(5), third subparagraph, point (c) — Article 19 — Deduction of input tax — Leasing transactions — Mixed use goods and services — Rule for determining the amount of the VAT deduction — Derogation — Conditions. Case C‑183/13. Judgment of the Court (Third Chamber) of 29 April 2010. Dansk Transport og Logistik v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt. Case C-230/08. A07 A10P3L2 A02PT2 A07P2 A16P1LBLC A10P3 Judgment of the Court (First Chamber), 12 September 2013. Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État. Request for a preliminary ruling from the Conseil d’État (France). Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 19 — Deduction of input tax paid — Use of goods and services for both taxable and exempt transactions — Proportional deduction — Calculation of the proportion — Branches established in other Member States and in third States — Not taking their turnover into account. Case C‑388/11. A17P3LA A19P1 A17P3LC A17P5 A17P2 A17P5L3 Judgment of the Court (Fifth Chamber) of 12 February 1998. Elisabeth Blasi v Finanzamt München I. Reference for a preliminary ruling: Finanzgericht München - Germany. Sixth VAT Directive - Exemption - Letting of immovable property - Exclusion of accommodation in the hotel sector or in sectors with a similar function. Case C-346/95. Judgment of the Court (Third Chamber) of 10 April 2008. Marks & Spencer plc v Commissioners of Customs & Excise. Reference for a preliminary ruling: House of Lords - United Kingdom. Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment. Case C-309/06. Judgment of the Court (Fifth Chamber) of 29 March 2012. Belgian State v BLM SA. Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. Sixth VAT Directive - Article 6(2), first paragraph, point (a), and Article 13(B)(b) - Right of deduction - Business assets which belong to a taxable person which is a legal person and which are placed at the disposal of its staff for their private use. Case C-436/10. Judgment of the Court (Fifth Chamber) of 17 September 1997. Fazenda Pública v União das Cooperativas Abastecedoras de Leite de Lisboa, UCRL (UCAL). Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. National charge on the marketing of dairy products - Charge having equivalent effect - Internal taxation - Turnover tax. Case C-347/95. Judgment of the Court (Third Chamber) of 28 October 2010. Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc. Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. Sixth VAT Directive - Exemption - Article 13B(d)(3) - Transactions concerning payments or transfers - Debt collection and factoring - Payment plans for dental care - Service of collecting and processing payments for the account of the service supplier’s clients. Case C-175/09. Judgment of the Court (Sixth Chamber) of 6 July 1995. BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State. Reference for a preliminary ruling: Dioikitiko Protodikeio Athinas - Greece. Interpretation of Articles 11, 17 and 27 of the Sixth VAT Directive - Greek system for the taxation of petroleum products - Taxable amount - Right to deduct - Exemption. Case C-62/93. A02 A16 A17P2 A15 A11LBPT1 A17P1 A13 A11LBPT2 A11LAPT1 A14 Judgment of the Court (Third Chamber) of 29 July 2010. Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Sixth VAT Directive - Article 2(1) - Concept of the supply of services effected for consideration - Retail vouchers provided by an undertaking to its employees as part of their remuneration. Case C-40/09. Judgment of the Court (First Chamber) of 18 July 2007. Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie. Reference for a preliminary ruling: Conseil d'État - France. VAT - Scope - Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation - Classification. Case C-277/05. Judgment of the Court (First Chamber) of 10 June 1982. R.A. Grendel GmbH v Finanzamt für Körperschaften de Hambourg. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Direct effect of directives - Value-added tax - Exemption. Case 255/81. Case C-502/07: Judgment of the Court (Second Chamber) of 15 January 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Republic of Poland) — K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy (VAT — Irregularities in the tax declaration submitted by a taxable person — Additional tax) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 27.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 33 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.1 PT A) Judgment of the Court (Second Chamber) of 13 October 2005. Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Special scheme for travel agents and tour operators - Article 26(1) - Scope - Package comprising travel to the host State and/or the stay in that State and language tuition - Principal service and ancillary service - Definition - Directive 90/314/EEC on package travel, package holidays and package tours. Case C-200/04. Judgment of the Court (Fifth Chamber) of 17 September 1997. Fazenda Pública v Fricarnes SA. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. National charges on the marketing of meat - Charge having equivalent effect - Internal taxation - Turnover tax. Case C-28/96. Judgment of the Court of 5 May 1982. Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal. Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. Turnover tax on the importation of goods supplied by private persons. Case 15/81. Judgment of the Court (Third Chamber) of 23 April 2009. Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct. Case C-460/07. [object Object] [object Object] Case C-130/15: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 13 March 2015 — Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited article 13B point (d) point 3 Case C-211/16: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino Case C-573/20: Request for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 October 2020 — Casa di Cura Città di Parma SpA v Agenzia delle Entrate article 17 paragraph 2 point (a) Case C-400/18: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat article 13 P. A paragraph 1 PT (f) Case C-441/16: Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie (Romania) lodged on 8 August 2016 — SMS group GmbH v Direcţia Generală Regională a Finanțelor Publice a Municipiului București article 17 paragraph 3 point (a) article 17 paragraph 2 Case C-574/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 September 2018 — C-eG v Z Tax Office article 20 article 11 part A paragraph 1 point (a) article 27 paragraph 1 Case C-573/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 September 2018 — C GmbH & Co. KG v Z Tax Office article 27 paragraph 1 article 11 part A paragraph 1 point (a) article 20 Case C-225/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Grupa Lotos S.A. Case C-303/16: Request for a preliminary ruling from the Conseil d’État (France) lodged on 30 May 2016 — Solar Electric Martinique v Ministre des finances et des comptes publics article 6 paragraph 1 article 5 paragraph 5 Case C-269/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 June 2020 — Finanzamt T v S article 2 paragraph 1 article 4 paragraph 5 article 6 paragraph 2 point (b) article 6 paragraph 2 article 4 paragraph 4 unnumbered paragraph 2 Case C-745/18: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów article 11 part A paragraph 1 PT (a) article 11 part A point 2 PT (a) Case C-251/16: Reference for a preliminary ruling from Supreme Court (Ireland) made on 2 May 2016 – Edward Cussens, John Jennings, Vincent Kingston v T. G. Brosman Case C-568/17: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2017 — Staatssecretaris van Financiën, L.W. Geelen article 9 paragraph 2 point (e) TIRE 12 article 9 paragraph 2 point (c) TIRE 1 article 9 paragraph 2 point (c) TEXT Case C-141/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 23 March 2020 — Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH article 21 paragraph 3 article 21 paragraph 1 point (a) article 4 paragraph 4 unnumbered paragraph 1 article 4 paragraph 4 unnumbered paragraph 2 article 4 paragraph 1 Case C-493/15: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 21 September 2015 — Agenzia delle Entrate v Marco Identi Case C-184/23, Finanzamt T II: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S article 2 paragraph 1 article 4 paragraph 4 unnumbered paragraph 2 Case C-273/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 13 May 2016 — Agenzia delle Entrate v Federal Express Europe Inc. article 11 P. B paragraph 3 article 14 paragraph 2 article 14 paragraph 1 Case C-42/19: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 January 2019 — SONAECOM, SGPS S.A. v Autoridade Tributária e Aduaneira article 17 paragraph 2 article 4 paragraph 1 article 17 paragraph 1 article 4 paragraph 2 article 17 paragraph 5 Case C-405/19: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 24 May 2019 — Vos Aannemingen BVBA v Belgische Staat Case C-528/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 10 July 2019 — F-AG v Tax Office Y article 17 paragraph 2 point (a) article 5 paragraph 6 Case C-460/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 31 July 2017 —Valériane SNC v Ministre de l’Action et des Comptes Publiques Case C-459/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 31 July 2017 — SGI v Ministre de l’Action et des Comptes Publics Case C-165/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 3 April 2017 — Morgan Stanley & Co International plc v Ministre de l’Économie et des Finances article 17 paragraph 2 article 17 paragraph 5 article 19 paragraph 1 article 17 paragraph 3 Case C-573/22: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 26 August 2022 — A, B and Association C v Skatteministeriet Case C-94/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — San Domenico Vetraria SpA v Agenzia delle Entrate Case C-837/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 19 November 2019 — Super Bock Bebidas, S.A. v Autoridade Tributária e Aduaneira article 17 paragraph 6 unnumbered paragraph 2 Case C-235/19: Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 18 March 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs article 13 part B point (a) Case C-250/22: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 11 April 2022 — Fallimento Villa di Campo Srl v Agenzia delle Entrate Case C-11/15: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 13 January 2015 — Odvolací finanční ředitelství v Český Rozhlas article 2 P1 article 2 P1 article 2 P1 Case C-392/16: Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 13 July 2016 — Marcu Dumitru v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București Case C-294/21: Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg) lodged on 10 May 2021 — État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines v Navitours SARL article 2 paragraph 1 article 9 paragraph 2 point (b) Case C-305/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 30 May 2016 — Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs article 27 article 17 article 11A paragraph 1 point (a) Case C-246/16: Request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa (Italy) lodged on 28 April 2016 — Enzo di Maura v Agenzia delle Entrate — Direzione Provinciale di Siracusa article 11 P. C paragraph 1 article 20 paragraph 1 point (b) FR 2 Case C-42/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 19 January 2022 — Global, Companhia de Seguros, S.A. v Autoridade Tributária e Aduaneira article 13 part B point (a) article 13 part B point (c) Case C-42/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 24 January 2018 — Finanzamt Trier v Cardpoint GmbH, as successor in law of Moneybox Deutschland GmbH article 13 P. B point (d) PT 3 Case C-463/16: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 August 2016 — Stadion Amsterdam CV; other party: Staatssecretaris van Financiën article 12 paragraph 3 point (a) Case C-592/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 13 November 2015 — Commissioners for Her Majesty's Revenue and Customs v British Film Institute article 13A paragraph 1 point (n) Case C-249/17: Reference for a preliminary ruling from the Supreme Court (Ireland) made on 12 May 2017 — Ryanair Ltd v The Revenue Commissioners Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99 TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100 EuroVoc Vocabulary Approximation of laws Value added tax Distributive trades VAT Tax exemption Internal market - Principles Provision of services Taxation Basis of tax assessment Turnover tax/VAT Delivery