# C_2006060EN.01000601.xml

| 11.3.2006 | EN | Official Journal of the European Union | C 60/6 |
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11.3.2006

EN

Official Journal of the European Union

C 60/6

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Third Chamber)

of 12 January 2006

in Case C-246/04: Reference for a preliminary ruling from the Verwaltungsgerichtshof in Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (1)

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(Sixth VAT Directive - Article 13(B)(b) and (C)(a) - Exemption of leasing and letting of immovable property - Right of option in favour of taxable persons - Non-profit-making sports clubs - Conditions)

(2006/C 60/11)

Language of the case: German

In Case C-246/04: reference for a preliminary ruling under Article 234 EC from the Verwaltungsgerichtshof (Austria), made by decision of 26 May 2004, received at the Court on 10 June 2004, in the proceedings between Turn- und Sportunion Waldburg and Finanzlandesdirektion für Oberösterreich — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J.-P. Puissochet, S. von Bahr, U. Lõhmus (Rapporteur) and A. Ó Caoimh, Judges; M. Poiares Maduro, Advocate General; R. Grass, Registrar, gave a judgment on 12 January 2006, in which it ruled:

Turn- und Sportunion Waldburg

Finanzlandesdirektion für Oberösterreich

| 1. | Member States, when giving their taxable persons the right to opt for taxation under Article 13(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, may make a distinction by reference to types of transactions or groups of taxable persons provided that they observe the general objectives and principles of the Sixth Directive, in particular the principle of fiscal neutrality and the requirement of correct, straightforward and uniform application of the exemptions provided for; |
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1.

Member States, when giving their taxable persons the right to opt for taxation under Article 13(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, may make a distinction by reference to types of transactions or groups of taxable persons provided that they observe the general objectives and principles of the Sixth Directive, in particular the principle of fiscal neutrality and the requirement of correct, straightforward and uniform application of the exemptions provided for;

| 2. | It is for the national court to determine whether national legislation which, by exempting generally the transactions of non-profit-making sports clubs, restricts their right to opt for taxation of leasing and letting transactions exceeds the discretion conferred on the Member States, having regard in particular to the principle of fiscal neutrality and the requirement of correct, straightforward and uniform application of the exemptions provided for. |
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It is for the national court to determine whether national legislation which, by exempting generally the transactions of non-profit-making sports clubs, restricts their right to opt for taxation of leasing and letting transactions exceeds the discretion conferred on the Member States, having regard in particular to the principle of fiscal neutrality and the requirement of correct, straightforward and uniform application of the exemptions provided for.

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(1)  OJ C 228, 11.9.2004.

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