# C_2007247EN.01001201.xml

| 20.10.2007 | EN | Official Journal of the European Union | C 247/12 |
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Reference for a preliminary ruling from High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) (United Kingdom) made on 31 July 2007 — The Queen on the application of TNT Post UK Ltd v The Commissioners of Her Majesty's Revenue & Customs and Royal Mail Group Ltd

(Case C-357/07)

(2007/C 247/15)

Language of the case: English

Referring court

High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court)

Parties to the main proceedings

Applicant: TNT Post UK Ltd

Defendant: The Commissioners of Her Majesty's Revenue & Customs

Interested Party: Royal Mail Group Ltd

Questions referred

| 1. | a)
How is the expression ‘the public postal services’ in Article 13A(1)(a) of the Sixth VAT Directive (Directive 77/388/EEC)( 1 ) (now Article 132(1)(a) of Directive 2006/112( 2 )) to be interpreted? b)
Is the interpretation of that expression affected by the fact that postal services in a Member State have been liberalised, there are no reserved services within the meaning of Council Directive 97/67/EC( 3 ), as amended, and there is one designated universal service provider that has been notified to the Commission pursuant to that Directive (such as Royal Mail in the United Kingdom)? c)
in the circumstances of the present case (which are as set out in b) above) does that expression include
(i)
only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or (ii)
also a private postal operator (such as TNT Post)? | a) | How is the expression ‘the public postal services’ in Article 13A(1)(a) of the Sixth VAT Directive (Directive 77/388/EEC)( 1 ) (now Article 132(1)(a) of Directive 2006/112( 2 )) to be interpreted? | b) | Is the interpretation of that expression affected by the fact that postal services in a Member State have been liberalised, there are no reserved services within the meaning of Council Directive 97/67/EC( 3 ), as amended, and there is one designated universal service provider that has been notified to the Commission pursuant to that Directive (such as Royal Mail in the United Kingdom)? | c) | in the circumstances of the present case (which are as set out in b) above) does that expression include
(i)
only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or (ii)
also a private postal operator (such as TNT Post)? | (i) | only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or | (ii) | also a private postal operator (such as TNT Post)? |
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| a) | How is the expression ‘the public postal services’ in Article 13A(1)(a) of the Sixth VAT Directive (Directive 77/388/EEC)( 1 ) (now Article 132(1)(a) of Directive 2006/112( 2 )) to be interpreted? | | | | | | | | | | |
| b) | Is the interpretation of that expression affected by the fact that postal services in a Member State have been liberalised, there are no reserved services within the meaning of Council Directive 97/67/EC( 3 ), as amended, and there is one designated universal service provider that has been notified to the Commission pursuant to that Directive (such as Royal Mail in the United Kingdom)? | | | | | | | | | | |
| c) | in the circumstances of the present case (which are as set out in b) above) does that expression include
(i)
only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or (ii)
also a private postal operator (such as TNT Post)? | (i) | only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or | (ii) | also a private postal operator (such as TNT Post)? | | | | | | |
| (i) | only the sole designated universal services provider (such as Royal Mail in the United Kingdom) or | | | | | | | | | | |
| (ii) | also a private postal operator (such as TNT Post)? | | | | | | | | | | |

| 2. | In the circumstances of the present case, is Article 13A(1)(a) of the Sixth VAT Directive (now Article 132(1)(a) of Directive 2006/112) to be interpreted as requiring or permitting a Member State to exempt all postal services provided by ‘the public postal services’? |
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| 3. | If Member States are required or permitted to exempt some, but not all, of the services provided by ‘the public postal services’, by reference to which criteria are those services, by reference to which criteria are those services to be identified? |
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( 1 )  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, p. 1).

( 2 )  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1).

( 3 )  Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service (OJ L 15, p. 14).

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