Order — ECLI:EU:C:2001:416
Date: 2001-07-12
Language of the case: Dutch
Court formation: First Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: General;Economic activity
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Order 
1. Preliminary rulings — Question the answer to which may he clearly deduced from the 
case-law — Application of Article 104(3) of the Rules of Procedure 
(Rules of Procedure of the Court of Justice, Art. 104(3)) 
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SUMMARY — CASE C-102/00 
2. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Economic activity within the meaning of Article 4(2) of the Sixth 
Directive — Involvement of a holding company in the management of its subsidi­
aries — Included only in so far as it entails carrying out transactions which are subject 
to VAT by virtue of Article 2 of that directive 
(Council Directive 77/388, Arts 2 and 4(2)) 
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