This document is an excerpt from the EUR-Lex website
Document C2007/170/08
Case C-335/05: Judgment of the Court (First Chamber) of 7 June 2007 (reference for a preliminary ruling from the Finanzgericht Köln — Germany) — Řízení Letového Provozu ČR, s.p. v Bundesamt für Finanzen (Thirteenth VAT Directive — Article 2(2) — GATS — Most-favoured-nation clause — Interpretation of secondary Community law in the light of international agreements concluded by the Community)
Case C-335/05: Judgment of the Court (First Chamber) of 7 June 2007 (reference for a preliminary ruling from the Finanzgericht Köln — Germany) — Řízení Letového Provozu ČR, s.p. v Bundesamt für Finanzen (Thirteenth VAT Directive — Article 2(2) — GATS — Most-favoured-nation clause — Interpretation of secondary Community law in the light of international agreements concluded by the Community)
Case C-335/05: Judgment of the Court (First Chamber) of 7 June 2007 (reference for a preliminary ruling from the Finanzgericht Köln — Germany) — Řízení Letového Provozu ČR, s.p. v Bundesamt für Finanzen (Thirteenth VAT Directive — Article 2(2) — GATS — Most-favoured-nation clause — Interpretation of secondary Community law in the light of international agreements concluded by the Community)
SL C 170, 21.7.2007, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
21.7.2007 |
EN |
Official Journal of the European Union |
C 170/5 |
Judgment of the Court (First Chamber) of 7 June 2007 (reference for a preliminary ruling from the Finanzgericht Köln — Germany) — Řízení Letového Provozu ČR, s.p. v Bundesamt für Finanzen
(Case C-335/05) (1)
(Thirteenth VAT Directive - Article 2(2) - GATS - Most-favoured-nation clause - Interpretation of secondary Community law in the light of international agreements concluded by the Community)
(2007/C 170/08)
Language of the case: German
Referring court
Finanzgericht Köln
Parties to the main proceedings
Applicant: Řízení Letového Provozu ČR, s.p.
Defendant: Bundesamt für Finanzen
Re:
Reference for a preliminary ruling — Finanzgericht Köln — Interpretation of Article 2(2) of Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of VAT to taxable persons not established in Community territory (OJ 1986 L 326, p. 40) — Possibility of making refunds of VAT to a taxable person established in the territory of a third State which is party to the WTO conditional upon reciprocity on the part of that State — Compatibility with the most-favoured-nation clause provided for in Article II(1) of the General Agreement on Trade in Services (GATS) — Interpretation in conformity with the directive
Operative part of the judgment
Article 2(2) of Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory must be interpreted as meaning that the ‘third States’ referred to in that provision include all third States and that that provision is without prejudice to the ability and the responsibility of the Member States to comply with their obligations under international agreements such as the General Agreement on Trade in Services.