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Document 62000CJ0144
Judgment of the Court (Sixth Chamber) of 3 April 2003. # Criminal proceedings against Matthias Hoffmann. # Reference for a preliminary ruling: Bundesgerichtshof - Germany. # VAT - Sixth Directive - Exemptions for certain activities in the public interest - Body - Meaning - Services performed by a natural person - Cultural services by a soloist. # Case C-144/00.
Tiesas spriedums (sestā palāta) 2003. gada 3.aprīlī.
Kriminālprocess pret Matthias Hoffmann.
Lūgums sniegt prejudiciālu nolēmumu: Bundesgerichtshof - Vācija.
PVN - Sestā Direktīva.
Lieta C-144/00.
Tiesas spriedums (sestā palāta) 2003. gada 3.aprīlī.
Kriminālprocess pret Matthias Hoffmann.
Lūgums sniegt prejudiciālu nolēmumu: Bundesgerichtshof - Vācija.
PVN - Sestā Direktīva.
Lieta C-144/00.
ECLI identifier: ECLI:EU:C:2003:192
«(VAT – Sixth Directive – Exemptions for certain activities in the public interest – Body – Meaning – Services performed by a natural person – Cultural services by a soloist)»
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(Council Directive 77/388, Art. 13A(1)(n))
(Council Directive 77/388, Art. 13A)
JUDGMENT OF THE COURT (Sixth Chamber)
3 April 2003 (1)
((VAT – Sixth Directive – Exemptions for certain activities in the public interest – Body – Meaning – Services performed by a natural person – Cultural services by a soloist))
In Case C-144/00, REFERENCE to the Court under Article 234 EC by the Bundesgerichtshof (Germany) for a preliminary ruling in the criminal proceedings before that court against Matthias Hoffmann, on the interpretation of Article 13A(1)(n) of the 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 (Sixth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Mr Hoffmann, represented by A.J. Rädler and M. Lausterer, of the German Government, represented by M. Lumma, acting as Agent, and of the Commission, represented by G. Wilms and K. Gross, at the hearing on 3 October 2002,
after hearing the Opinion of the Advocate General at the sitting on 14 November 2002,
gives the following
On those grounds,
THE COURT (Sixth Chamber),
in answer to the questions referred to it by the Bundesgerichtshof by order of 5 April 2000, hereby rules:
Puissochet |
Schintgen |
Skouris |
Macken |
Cunha Rodrigues |
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R. Grass |
J.-P. Puissochet |
Registrar |
President of the Sixth Chamber |