62021CJ0713_INF
Judgment of the Court (Seventh Chamber) of 9 February 2023 –Finanzamt X (Supplies of the owner of a stable)
(Case C‑713/21) (
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)
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services effected for consideration – Concept – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions – Included
(Council Directive 2006/112, Art. 2(1)(c))
(see paragraphs 49-51, 54, operative part)
Operative part
Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that:
a single supply provided by the owner of a competition horse training stable, consisting in the stabling and training of horses and the participation of horses in competitions constitutes a supply of services for consideration, within the meaning of that provision, where the horse owner remunerates that supply by assigning half of the claim to prize money to which he or she is entitled in the event of successful participation in a competition.
(
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)	OJ C 119, 14.3.2022.