Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document C2007/183/34

Case C-253/07: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 29 May 2007 — Canterbury Hockey Club, Canterbury Ladies Hockey Club v Commissioners of HM Revenue and Customs

SL C 183, 4.8.2007, p. 20–20 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

4.8.2007   

EN

Official Journal of the European Union

C 183/20

Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 29 May 2007 — Canterbury Hockey Club, Canterbury Ladies Hockey Club v Commissioners of HM Revenue and Customs

(Case C-253/07)

(2007/C 183/34)

Language of the case: English

Referring court

High Court of Justice (Chancery Division)

Parties to the main proceedings

Applicants: Canterbury Hockey Club, Canterbury Ladies Hockey Club

Defendant: Commissioners of HM Revenue and Customs

Questions referred

1.

For the purposes of the exemption contained in Article 13 A (1)(m) of the Sixth Directive (1), does the term ‘persons’ in the context of ‘persons taking part in sport’ include corporate persons and unincorporated associations, or is it limited to individuals, in the sense of natural persons or human beings?

2.

If the term ‘persons’ in the context of ‘persons taking part in sport’ does include corporate persons and unincorporated associations, as well as individuals, does the expression ‘certain services closely linked to sport’ permit a Member State to limit the exemption only to individuals taking part in sport?

(1)  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 L 145, p. 1).

Top