Judgment of the Court (Sixth Chamber) of 9 October 2001 in Case C-108/99 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court)): Commissioners of Customs & Excise v Cantor Fitzgerald International (Sixth VAT Directive — Exemption for the leasing or letting of immovable property — Meaning — Supply of services — Third party taking over a lease for consideration)
Date: 2001-12-08
Institutions: Court of Justice
Subjects: interpretation of the law, lease, real property, tax exemption, termination of a contract

8.12.2001

EN

Official Journal of the European Communities

C 348/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(Sixth Chamber)

of 9 October 2001

in Case C-108/99 (reference for a preliminary ruling from
the High Court of Justice of England and Wales, Queen’s
Bench Division (Divisional Court)): Commissioners of
Customs & Excise v Cantor Fitzgerald International (1)

(Sixth VAT Directive — Exemption for the leasing or letting
of immovable property — Meaning — Supply of services —
Third party taking over a lease for consideration)

(2001/C 348/01)

(Language of the case: English)

In Case C-108/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the High Court of
Justice of England and Wales, Queen’s Bench Division (Div-
isional Court) (United Kingdom) for a preliminary ruling in the
proceedings pending before that court between Com-
missioners of Customs & Excise and Cantor Fitzgerald Inter-
national — on the interpretation of Article 13B(b) of the Sixth
Council Directive of 17 May 1977 (77/388/EEC) on the
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ 1977 L 145, p. 1) — the Court (Sixth
Chamber), composed of: F. Macken, President of the Chamber,
N. Colneric (Rapporteur), C. Gulmann, J.-P. Puissochet and
R. Schintgen, Judges; A. Tizzano, Advocate General; D. Louter-
man-Hubeau, Head of Division, for the Registrar, has given a
judgment on 9 October 2001, in which it has ruled:

Article 13B(b) of the Sixth Council Directive of 17 May 1977
(77/388/EEC) on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value added
tax: uniform basis of assessment does not exempt a supply of services
which is made by a person who does not have any interest in the
immovable property and which consists in the acceptance,
for
consideration, of an assignment of a lease of that property from the
lessee.

(1) OJ C 188 of 3.7.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 25 October 2001

in Case C-112/99 (reference for a preliminary ruling from
the Landgericht Düsseldorf): Toshiba Europe GmbH v
Katun Germany GmbH (1)

(Comparative advertising — Marketing of spare parts and
consumable items — References made by a supplier of non-
original spare parts and consumable items to the product
numbers specific to the original spare parts and consumable
items — Directive 84/450/EEC and Directive 97/55/EC)

(2001/C 348/02)

(Language of the case: German)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Regional Court, Düsseldorf)

In Case C-112/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Landgericht
Düsseldorf
for a
preliminary ruling in the proceedings pending before that
court between Toshiba Europe GmbH and Katun Germany
GmbH — on the interpretation of Article 2(2a) and
Article 3a(1)(c) and (g) of Council Directive 84/450/EEC of
10 September 1984 concerning misleading and comparative
advertising (OJ 1984 L 250, p. 17), as amended by Directive
97/55/EC of the European Parliament and of the Council of

(Germany)