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Document 62001CJ0442
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 (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 (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.
European Court Reports 2003 I-06851
ECLI identifier: ECLI:EU:C:2003:381
*A9* Bundesfinanzhof, Beschluß vom 27/09/2001 (V R 32/00)
- Betriebs-Berater 2001 p.2513-2514
- Der Betrieb 2001 p.VII (résumé)
- Umsatzsteuer-Rundschau 2002 p.81-84
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.196 p.349-357
«(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)»
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(Council Directive 77/388, Art. 2(1))
JUDGMENT OF THE COURT (Sixth Chamber)
26 June 2003 (1)
((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))
In Case C-442/01, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbRand
Finanzamt Charlottenburg, on the interpretation 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),THE COURT (Sixth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of the German Government, represented by W.-D. Plessing, acting as Agent, and of the Commission, represented by K. Gross, with A. Böhlke, at the hearing on 15 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 6 February 2003,
gives the following
On those grounds,
THE COURT (Sixth Chamber),
in answer to the questions referred to it by the Bundesfinanzhof by order of 27 September 2001, hereby rules: A partnership which admits a partner in consideration of payment of a contribution in cash does not effect towards that person a supply of services for consideration within the meaning of Article 2(1) of 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.
Puissochet |
Gulmann |
Macken |
Colneric |
Cunha Rodrigues |
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R. Grass |
J.-P. Puissochet |
Registrar |
President of the Sixth Chamber |