Opinion of the Advocate General — ECLI:EU:C:2003:75
Date: 2003-02-06
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

SUMMARY — CASE C-442/01 
Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Supply of services for consideration — Concept — Admission of a 
new member to a partnership in consideration of payment of a contribution in cash •— 
Excluded 
(Council Directive 77/388, Art. 2(1)) 
A partnership which admits a partner in 
consideration of payment of a contribution 
in cash does not effect towards that person 
a supply of services for consideration 
within the meaning of Article 2(1) of Sixth 
Directive 77/388 on the harmonisation of 
the laws of the Member States relating to 
turnover taxes. 
If the mere acquisition of financial holdings 
in other undertakings does not in itself 
constitute an economic activity within the 
meaning of the Sixth Directive, the same 
must be true of activities consisting in the 
transfer of such holdings. 
(see paras 38, 40, 43, operative part) 
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