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Document 62007CB0186
Case C-186/07: Order of the Court (Eighth Chamber) of 16 April 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Canarias (Spain)) — Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias (Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Services connected with the practice of sport or physical education — Application to the Canary Islands — Purely internal situation — Referral — Manifest inadmissibility of the reference for a preliminary ruling)
Case C-186/07: Order of the Court (Eighth Chamber) of 16 April 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Canarias (Spain)) — Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias (Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Services connected with the practice of sport or physical education — Application to the Canary Islands — Purely internal situation — Referral — Manifest inadmissibility of the reference for a preliminary ruling)
Case C-186/07: Order of the Court (Eighth Chamber) of 16 April 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Canarias (Spain)) — Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias (Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Services connected with the practice of sport or physical education — Application to the Canary Islands — Purely internal situation — Referral — Manifest inadmissibility of the reference for a preliminary ruling)
SL C 209, 15.8.2008, p. 16–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.8.2008 |
EN |
Official Journal of the European Union |
C 209/16 |
Order of the Court (Eighth Chamber) of 16 April 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Canarias (Spain)) — Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias
(Case C-186/07) (1)
(Reference for a preliminary ruling - Sixth VAT Directive - Exemptions - Services connected with the practice of sport or physical education - Application to the Canary Islands - Purely internal situation - Referral - Manifest inadmissibility of the reference for a preliminary ruling)
(2008/C 209/21)
Language of the case: Spanish
Referring court
Tribunal Superior de Justicia de Canarias (Spain)
Parties
Applicant: Club Náutico de Gran Canaria
Defendant: Comunidad Autónoma de Canarias
Re:
Reference for a preliminary ruling — Tribunal Superior de Justicia de Canarias (High Court of Justice of the Canary Islands) — Interpretation of the judgment of the Court in Case C-124/96 which found that national legislation placing restrictions on exemption from VAT of certain services closely connected with the practice of sport or physical education is incompatible with Article 13A(1)(m) 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 (OJ 1977 L 145, p. 1) — Application to the Canary Islands
Operative part of the order
The reference for a preliminary ruling made by the Tribunal Superior de Justicia de Canarias, by decision of 26 November 2006, is inadmissible.