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Document 62001CJ0275
Judgment of the Court (Fifth Chamber) of 12 June 2003. # Sinclair Collis Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: House of Lords - United Kingdom. # Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Meaning - Cigarette vending machines installed in commercial premises. # Case C-275/01.
Hotărârea Curții (camera a cincea) din data de 12 iunie 2003.
Sinclair Collis Ltd împotriva Commissioners of Customs & Excise.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit.
A șasea directivă TVA.
Cauza C-275/01.
Hotărârea Curții (camera a cincea) din data de 12 iunie 2003.
Sinclair Collis Ltd împotriva Commissioners of Customs & Excise.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit.
A șasea directivă TVA.
Cauza C-275/01.
ECLI identifier: ECLI:EU:C:2003:341
*A9* House of Lords, judgment of 07/06/2001 ([2001] UKHL 30; [2001] 3 C.M.L.R. 6)
- Common Market Law Reports 2001 Vol.3 p.86-108
- Current Law - Monthly Digest 2001 Part 7 nº 540 (résumé)
- European Current Law 2001 Part 8 nº 68 (résumé)
- Simon's Tax Cases 2001 p.989-1006
*P1* House of Lords, judgment of 23/10/2003
«(Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises)»
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(Council Directive 77/388, Art. 13B(b))
JUDGMENT OF THE COURT (Fifth Chamber)
12 June 2003 (1)
((Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises))
In Case C-275/01, REFERENCE to the Court under Article 234 EC by the House of Lords for a preliminary ruling in the proceedings pending before that court between Sinclair Collis Ltdand
Commissioners of Customs and Excise, on the interpretation of Article 13B(b) 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 (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Sinclair Collis Ltd, the United Kingdom Government and the Commission at the hearing on 18 September 2002,
after hearing the Opinion of the Advocate General at the sitting on 10 October 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the House of Lords by order of 7 June 2001, hereby rules:
Timmermans |
Edward |
La Pergola |
Jann |
von Bahr |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |