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Document 62001CJ0185
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 (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 (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.
Thuarascálacha na Cúirte Eorpaí 2003 I-01317
ECLI identifier: ECLI:EU:C:2003:73
«(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)»
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(Council Directive 77/388, Art. 5(1))
JUDGMENT OF THE COURT (Fifth Chamber)
6 February 2003 (1)
((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))
In Case C-185/01, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Auto Lease Holland BVand
Bundesamt für Finanzen, 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 (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 19 September 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Bundesfinanzhof by order of 22 February 2001, hereby rules: Article 5(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 is to be interpreted as meaning that there is not a supply of fuel by the lessor of a vehicle to the lessee where the lessee fills up at filling stations the vehicle which is the subject-matter of a leasing contract, even if the vehicle is filled up in the name and at the expense of that lessor.
Wathelet |
Timmermans |
Jann |
von Bahr |
Rosas |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |