Judgment of the Court (Sixth Chamber) of 17 September 2002 in Case C-498/99 (Reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester): Town & County Factors Ltd v Commissioners of Customs and Excise (Sixth VAT Directive — Scope — Competition whose organiser binds himself in honour only — Taxable amount)
Date: 2002-11-09
Institutions: Court of Justice
Subjects: VAT, artistic profession, game of chance, interpretation of the law, itinerant trade, provision of services

C 274/4

EN

Official Journal of the European Communities

9.11.2002

the legislation of the Member State of residence for the award of such
benefits are not or are no longer satisfied and where the entitlement
of the pensioner or of the orphans claiming under the deceased worker
is not acquired, in the other Member State, solely under the legislation
of that State. None the less,
in such a situation, the competent
institution of the Member State other than that of residence may be
required to award the benefit at
issue under a social-security
convention entered into by the two Member States concerned and
incorporated in their national law prior to the entry into force of the
Regulation, where the persons concerned have an established right to
continued application of that convention after the entry into force of
the Regulation.

( 1) OJ C 122 of 29.4.2000.

composed of: N. Colneric, President of the Second Chamber,
acting for the President of the Sixth Chamber, C. Gulmann,
J.-P. Puissochet, R. Schintgen (Rapporteur) and V. Skouris,
Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Adminis-
trator, Registrar, has given a judgment on 17 September 2002,
in which it has ruled:

1. Article 2(1) 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 must be interpreted as
services which is effected for
meaning that a supply of
consideration but
is not based on enforceable obligations,
because it has been agreed that the provider is bound in honour
only to provide the services, constitutes a transaction subject to
value added tax.

2. Article 11A(1)(a) of the Sixth Directive 77/388 must be
interpreted as meaning that the full amount of the entry fees
received by the organiser of a competition constitutes the taxable
amount for that competition where the organiser has that
amount freely at his disposal.

(1) OJ C 47 of 19.2.2000.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 17 September 2002

JUDGMENT OF THE COURT

in Case C-498/99 (Reference for a preliminary ruling from
the VAT and Duties Tribunal, Manchester): Town &
County Factors Ltd v Commissioners of Customs and
Excise (1)

(Sixth VAT Directive — Scope — Competition whose
organiser binds himself in honour only — Taxable amount)

(2002/C 274/05)

(Language of the case: English)

In Case C-498/99: Reference to the Court under Article 234
EC by the VAT and Duties Tribunal, Manchester (United
Kingdom), for a preliminary ruling in the proceedings pending
before that tribunal between Town & County Factors Ltd and
Commissioners of Customs and Excise, on the interpretation
of Articles 2(1), 6(1) and 11A(1) of 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 assess-
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),

of 17 September 2002

in Case C-513/99 (Reference for a preliminary ruling from
the Korkein hallinto-oikeus): Concordia Bus Finland Oy
Ab v Helsingin kaupunki, HKL-Bussiliikenne (1)

(Public service contracts in the transport sector — Directives
92/50/EEC and 93/38/EEC — Contracting municipality
which organises bus transport services and an economically
independent entity of which participates in the tender
procedure as a tenderer — Taking into account of criteria
relating to the protection of the environment to determine
the economically most advantageous tender — Whether
permissible when the municipal entity which is tendering
meets those criteria more easily)

(2002/C 274/06)

(Language of the case: Finnish)

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

In Case C-513/99: Reference to the Court under Article 234
EC by the Korkein hallinto-oikeus (Finland) for a preliminary