This document is an excerpt from the EUR-Lex website
Document C2006/224/20
Case C-89/05: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise (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 (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise (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 (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise (Sixth VAT Directive — Article 13B(f) — Exemption for games of chance — Scope — Activity of a call centre)
OJ C 224, 16.9.2006, p. 11–12
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
16.9.2006 |
EN |
Official Journal of the European Union |
C 224/11 |
Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise
(Case C-89/05) (1)
(Sixth VAT Directive - Article 13B(f) - Exemption for games of chance - Scope - Activity of a call centre)
(2006/C 224/20)
Language of the case: English
Referring court
House of Lords
Parties to the main proceedings
Applicant: United Utilities plc
Defendant: Commissioners of Customs & Excise
Re:
Reference for a preliminary ruling — House of Lords — Interpretation of Article 13B(f) of Directive 77/388/EEC: Sixth Council Directive 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) — Exemption of betting, lotteries and other forms of gambling — Applicability to supplies of services by a third company which accepts bets made by telephone on behalf of another company
Operative part of the judgment
Article 13B(f) 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, must be interpreted as meaning that the provision of call centre services to a telephone bookmaking organiser, which entails the staff of the supplier of those services accepting bets on behalf of the organiser, does not constitute a betting transaction within the meaning of that provision and cannot, therefore, qualify for the exemption from VAT laid down by that provision.