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Document C2006/131/45
Case C-114/05: Judgment of the Court (Sixth Chamber) of 9 March 2006 (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (VAT — Place of taxable transactions — Fiscal connection — Services provided in connection with boat shows)
Case C-114/05: Judgment of the Court (Sixth Chamber) of 9 March 2006 (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (VAT — Place of taxable transactions — Fiscal connection — Services provided in connection with boat shows)
Case C-114/05: Judgment of the Court (Sixth Chamber) of 9 March 2006 (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (VAT — Place of taxable transactions — Fiscal connection — Services provided in connection with boat shows)
OJ C 131, 3.6.2006, p. 25–26
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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3.6.2006 |
EN |
Official Journal of the European Union |
C 131/25 |
Judgment of the Court (Sixth Chamber) of 9 March 2006 (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd
(Case C-114/05) (1)
(VAT - Place of taxable transactions - Fiscal connection - Services provided in connection with boat shows)
(2006/C 131/45)
Language of the case: French
Referring court
Conseil d'État (France)
Parties to the main proceedings
Applicant: Ministre de l'Économie, des Finances et de l'Industrie
Defendant: Gillan Beach Ltd
Re:
Reference for a preliminary ruling — Counseil d'Etat (France) — Interpretation of Article 9(2) of the Sixth Council Directive 77/388 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) — Determination of relevant place for tax purposes — Supply of services carried out in relation to boat shows.
Operative part of the judgment
The first indent of Article 9(2)(c) 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 must be interpreted as meaning that an inclusive service provided by an organiser to exhibitors at a fair or in an exhibition hall falls within the category of services referred to in that provision.