Judgment of the Court (Fifth Chamber) of 18 September 2003 in Case C-168/01 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Bosal Holding BV v Staatssecretaris van Financiën (Freedom of establishment — Taxation — Taxes on company profits — Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States — Coherence of the tax system)
Date: 2003-11-01
Institutions: Court of Justice
Subjects: interpretation of the law, parent company, subsidiary, tax harmonisation, tax on profits of self-employment, tax relief

C 264/8

EN

Official Journal of the European Union

1.11.2003

2.

If the national court finds that the national provision laying
down the time-limit is not compatible with the requirements of
Community law and that no compatible interpretation of that
provision is possible, it must refuse to apply the provision in
question.

(1) OJ C 161 of 2.6.2001.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 18 September 2003

JUDGMENT OF THE COURT

(First Chamber)

of 11 September 2003

in Case C-155/01 (Reference for a preliminary ruling from
the Verwaltungsgerichtshof): Cookies World Vertriebsge-
sellschaft mbH iL v Finanzlandesdirektion für Tirol (1)

(Sixth VAT Directive — Motor vehicle made available
under a leasing contract — Taxable transactions — Own
consumption — Article 17(6) and (7) — Exclusions provided
for under national law at the date of entry into force of the
directive)

(2003/C 264/12)

(Language of the case: German)

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

In Case C-155/01: Reference to the Court under Article 234
EC by the Verwaltungsgerichtshof (Austria) for a preliminary
ruling in the proceedings pending before that court between
Cookies World Vertriebsgesellschaft mbH iL and Finanzlandes-
direktion für Tirol, on the interpretation,
in particular, of
Articles 5 and 6 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 (First Chamber), composed of: M. Wathelet, President
of the Chamber, P. Jann and A. Rosas (Rapporteur), Judges;
L.A. Geelhoed, Advocate General; H.A. Rühl, Principal Admin-
istrator, for the Registrar, has given a judgment on 11 Septem-
ber 2003, in which it has ruled:

The provisions 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 preclude a measure of a Member
State which provides that payment for services supplied in other
Member States to a person in the first Member State is subject to
VAT whereas, had the services in question been supplied within the
territory of the country, the person to whom they were supplied would
not have been entitled to deduction of input tax.

(1) OJ C 200 of 14.7.2001.

in Case C-168/01 (Reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Bosal Holding BV v
Staatssecretaris van Financiën (1)

(Freedom of establishment — Taxation — Taxes on company
profits — Limitation of the deductibility in one Member
State of costs connected with holdings of a parent company
in its subsidiaries established in other Member States —
Coherence of the tax system)

(2003/C 264/13)

(Language of the case: Dutch)

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

In Case C-168/01: Reference to the Court under Article 234
EC by the Hoge Raad der Nederlanden (Netherlands) for a
preliminary ruling in the proceedings pending before that
court between Bosal Holding BV and Staatssecretaris van
Financiën, on the interpretation of Article 52 of the EC Treaty
(now, after amendment, Article 43 EC), of Article 58 of the EC
Treaty (now Article 48 EC), and of Council Directive 90/435/
EEC of 23 July 1990 on the common system of taxation
applicable in the case of parent companies and subsidiaries of
different Member States (OJ 1990 L 225, p. 6), the Court
(Fifth Chamber), composed of: M. Wathelet, President of the
Chamber, C.W.A. Timmermans, D.A.O. Edward (Rapporteur),
P. Jann and S. von Bahr, Judges; S. Alber, Advocate General;
D. Louterman-Hubeau, Head of Division, for the Registrar, has
given a judgment on 18 September 2003, in which it has
ruled:

Council Directive 90/435/EEC of 23 July 1990 on the common
system of taxation applicable in the case of parent companies and
subsidiaries of different Member States, interpreted in the light of
Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
precludes a national provision which, when determining the tax on
the profits of a parent company established in one Member State,
makes the deductibility of costs in connection with that company’s
holding in the capital of a subsidiary established in another Member
State subject to the condition that such costs be indirectly instrumental
in making profits which are taxable in the Member State where the
parent company is established.

(1) OJ C 200 of 14.7.2001.