JUDGMENT OF THE COURT

(First Chamber)

of 12 May 2005

in Case C-452/03: Reference for a preliminary ruling from the High Court of Justice (England and Wales), Chancery Division RAL (Channel Islands) Ltd and Others v Commissioners of Customs and Excise (1)

(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)

(2005/C 182/21)

Language of the case: English

In Case C-452/03: Reference for a preliminary ruling under Article 234 EC from the High Court of Justice (England and Wales), Chancery Division (United Kingdom), made by decision of 17 October 2003, received at the Court on 27 October 2003, in the proceedings between RAL (Channel Islands) Ltd, RAL Ltd, RAL Services Ltd, RAL Machines Ltd, on the one hand, and Commissioners of Customs and Excise, on the other — the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schiemann and E. Juhász, Judges; M. Poiares Maduro, Advocate General, K. Sztranc, Administrator, for the Registrar, gave a judgment on 12 May 2005, in which it ruled:

The supply of services consisting of enabling the public to use, for consideration, slot gaming machines installed in amusement arcades established in the territory of a Member State must be regarded as constituting entertainment or similar activities within the meaning of the first indent of Article 9(2)(c) of 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, so that the place where those services are supplied is the place where they are physically carried out.

(1)  OJ C 7 of 10.01.2004.