Judgment of the Court (Sixth Chamber) of 3 April 2003 in Case C-144/00 (Reference for a preliminary ruling from the Bundesgerichtshof): Matthias Hoffmann (VAT — Sixth Directive — Exemptions for certain activities in the public interest — Body — Meaning — Services performed by a natural person — Cultural services by a soloist)
Date: 2003-06-21
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, interpretation of the law, music, tax exemption

C 146/4

EN

Official Journal of the European Union

21.6.2003

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 3 April 2003

(Fifth Chamber)

of 8 May 2003

in Case C-144/00 (Reference for a preliminary ruling from
the Bundesgerichtshof): Matthias Hoffmann (1)

in Case C-269/00 (Reference for a preliminary ruling from
the Bundesfinanzhof): Wolfgang Seeling v Finanzamt
Starnberg, (1)

(VAT — Sixth Directive — Exemptions for certain activities
in the public interest — Body — Meaning — Services
performed by a natural person — Cultural services by a
soloist)

(Sixth VAT Directive — Articles 6(2)(a) and 13B(b) —
Private use by the taxable person of a dwelling in a building
forming, in its entirety, part of the assets of the business —
Such use not equivalent to the leasing or letting of immovable
property)

(2003/C 146/05)

(Language of the case: German)

(2003/C 146/06)

(Language of the case: German)

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

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

In Case C-144/00: Reference to the Court under Article 234
EC by the Bundesgerichtshof (Germany) for a preliminary
ruling in the criminal proceedings before that court against
Matthias Hoffmann, on the interpretation of Article 13A(1)(n)
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 (OJ 1977 L 145, p. 1), the Court
(Sixth Chamber), composed of: J.-P. Puissochet (Rapporteur),
President of the Chamber, R. Schintgen, V. Skouris, F. Macken
and J.N. Cunha Rodrigues, Judges; L.A. Geelhoed, Advocate
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 3 April 2003, in which it has ruled:

1. Article 13A(1)(n) 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 to the effect that the expression ‘other [recognised]
cultural bodies’ does not exclude soloists performing individu-
ally.

2.

The heading of Article 13A of that directive does not, of itself,
entail restrictions on the possibilities of exemption provided for
by that provision.

In Case C-269/00: Reference to the Court under Article 234
(Germany) for a preliminary
EC by the Bundesfinanzhof
ruling in the proceedings pending before that court between
Wolfgang Seeling and Finanzamt Starnberg, on the interpret-
ation of Articles 6(2)(a), 13B(b) and 17(2)(a) 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 (Fifth Chamber),
composed of: M. Wathelet, President of
the Chamber,
C. W. A. Timmermans, D. A. O. Edward, P. Jann and S. von
Bahr (Rapporteur), Judges; F. G. Jacobs, Advocate General;
H. A. Rühl, Principal Administrator, for the Registrar, has
given a judgment on 8 May 2003, in which it has ruled:

Articles 6(2)(a) and 13B(b) 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
precluding national legislation which treats as an exempt supply of
services, on the basis that it constitutes a leasing or letting of
immovable property within the meaning of Article 13B(b), the
private use by a taxable person of part of a building which is treated
as forming, in its entirety, part of the assets of his business.

( 1) OJ C 176 of 24.6.2000.

(1) OJ C 259 of 9.9.2000.