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Document C2007/211/07
Case C-277/05: Judgment of the Court (First Chamber) of 18 July 2007 (reference for a preliminary ruling from the Conseil d'État, France) — Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (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 18 July 2007 (reference for a preliminary ruling from the Conseil d'État, France) — Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (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 18 July 2007 (reference for a preliminary ruling from the Conseil d'État, France) — Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (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)
IO C 211, 8.9.2007, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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8.9.2007 |
EN |
Official Journal of the European Union |
C 211/5 |
Judgment of the Court (First Chamber) of 18 July 2007 (reference for a preliminary ruling from the Conseil d'État, France) — Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie
(Case C-277/05) (1)
(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)
(2007/C 211/07)
Language of the case: French
Referring court
Conseil d'État
Parties to the main proceedings
Applicant: Société thermale d'Eugénie-les-Bains
Defendant: Ministère de l'Économie, des Finances et de l'Industrie
Re:
Reference for a preliminary ruling — Conseil d'Etat (France) — Interpretation 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 (OJ 1977 L 145, p. 1) — Scope — Deposits paid in the context of contracts for supplies of services subject to value added tax, which are retained by the service provider on cancellation — Classification as remuneration for a reservation service or as a cancellation payment.
Operative part of the judgment
Articles 2(1) and 6(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 are to be interpreted as meaning that a sum paid as a deposit, in the context of a contract relating to the supply of hotel services which is subject to value added tax, is to be regarded, where the client exercises the cancellation option available to him and that sum is retained by the hotelier, as a fixed cancellation charge paid as compensation for the loss suffered as a result of client default and which has no direct connection with the supply of any service for consideration and, as such, is not subject to that tax.