Judgment of the Court (Fifth Chamber) 21 March 2002 in Case C-174/00 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Kennemer Golf & Country Club v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(m) — Exempt transactions — Services connected with the practice of sport — Non-profit-making organisation)
Date: 2002-05-18
Institutions: Court of Justice
Subjects: Netherlands, interpretation of the law, non-profit organisation, sports body

C 118/12

EN

Official Journal of the European Communities

18.5.2002

JUDGMENT OF THE COURT

(Fifth Chamber)

21 March 2002

3. Article 2(1) of Directive 77/388 is to be interpreted as
meaning that the annual subscription fees of the members of a
sports association such as that concerned in the main proceed-
ings can constitute the consideration for the services provided by
the association, even though members who do not use or do not
regularly use the association’s facilities must still pay their
annual subscription fees.

in Case C-174/00 (Reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Kennemer Golf &
Country Club v Staatssecretaris van Financiën (1)

(1) OJ C 192 of 8.7.2000.

(Sixth VAT Directive — Article 13A(1)(m) — Exempt
transactions — Services connected with the practice of sport
— Non-profit-making organisation)

(2002/C 118/17)

JUDGMENT OF THE COURT

(Language of the case: Dutch)

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

(Sixth Chamber)

19 March 2002

In Case C-174/00: Reference to the Court under Article 177
of the EC Treaty (now Article 234 EC) by Hoge Raad der
Nederlanden (Netherlands) for a preliminary ruling in the
proceedings pending before that court between Kennemer
Golf & Country Club and Staatssecretaris van Financiën, on
the interpretation of Article 13A(1)(m) of the Sixth Council
Directive 77/388/EC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
composed of: P. Jann (Rapporteur), President of the Chamber,
S. von Bahr and C.W.A. Timmermans, Judges; F.G. Jacobs,
Advocate General; L. Hewlett, Administrator, for the Registrar,
has given a judgment on 21 March 2002, in which it has
ruled:

1. Article 13A(1)(m) of the Sixth Council Directive 77/388/EEC
of 17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes — Common system
of value added tax: uniform basis of assessment is to be
interpreted as meaning that the categorisation of an organis-
ation as ‘non-profit-making’ must be based on all the organis-
ation’s activities.

2. Article 13A(1)(m) of Directive 77/388 is to be interpreted as
meaning that an organisation may be categorised as ‘non-
profit-making’ even if it systematically seeks to achieve surpluses
which it then uses for the purposes of the provision of its
services. The first part of the optional condition set out in the
first indent of Article 13A(2)(a) of Directive 77/388 is to be
interpreted in the same way.

in Case C-224/00: Commission of the European Communi-
ties v Italian Republic (1)

(Failure by a Member State to fulfil its obligations —
Article 6 of the EC Treaty (now, after amendment, Article 12
EC) — Difference in treatment of persons contravening the
highway code according to the place of registration of their
vehicle — Proportionality)

(2002/C 118/18)

(Language of the case: Italian)

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

In Case C-224/00, Commission of the European Communities
(Agents: C. O’Reilly and G. Bisogni) v Italian Republic (Agent:
U. Leanza, assisted by O. Fiumara): Application for a declar-
ation that, by maintaining in force a legislative rule (Article 207
of
the Italian highway code) providing for different and
disproportionate treatment of offenders according to the place
of registration of their vehicle, the Italian Republic has failed
to fulfil its obligations under Article 6 of the EC Treaty (now,
after amendment, Article 12 EC), the Court (Sixth Chamber),
composed of: F. Macken, President of the Chamber, N. Colner-
ic, R. Schintgen, V. Skouris (Rapporteur) and J.N. Cunha
Rodrigues, Judges; C. Stix-Hackl, Advocate General; R. Grass,
Registrar, has given a judgment on 19 March 2002, in which
it: