Judgment of the Court (Third Chamber) of 3 March 2005 in Case C-428/02 (Reference for a preliminary ruling from the Vestre Landsret) Fonden Marselisborg Lystbådehavn v Skatteministeriet, and Skatteministeriet v Fonden Marselisborg Lystbådehavn (Sixth VAT Directive — Article 13B(b) — Exemptions — Leasing of immovable property — Letting of premises and sites for parking vehicles — Mooring berths for boats — Land storage sites for boats)
Date: 2005-05-14
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, interpretation of the law, property leasing, vessel

14.5.2005

EN

Official Journal of the European Union

C 115/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

2. Article 13B(b)(2) of Sixth Directive 77/388, as amended by
Directive 92/111, must be interpreted as meaning that the defini-
tion of ‘vehicles’ includes boats.

(Third Chamber)

of 3 March 2005

(1) OJ C 55 of 08.03.2003.

in Case C-428/02 (Reference for a preliminary ruling from
the Vestre Landsret) Fonden Marselisborg Lystbådehavn v
Skatteministeriet, and Skatteministeriet v Fonden Marselis-
borg Lystbådehavn (1)

(Sixth VAT Directive — Article 13B(b) — Exemptions —
Leasing of immovable property — Letting of premises and
sites for parking vehicles — Mooring berths for boats —
Land storage sites for boats)

(2005/C 115/01)

(Language of the case: Danish)

In Case C-428/02: reference for a preliminary ruling under
Article 234 EC from the Vestre Landsret (Denmark), made by
decision of 15 November 2002, received at
the Court on
26 November 2002, in the proceedings Fonden Marselisborg
and Skatteministeriet v
Lystbådehavn v Skatteministeriet,
Fonden Marselisborg Lystbådehavn — the Court
(Third
Chamber), composed of A. Rosas, President of the Chamber, A.
Borg Barthet, J.-P. Puissochet, J. Malenovský and U. Lõhmus
J. Kokott, Advocate General; H. von
(Rapporteur),
Holstein, Deputy Registrar, gave a judgment on 3 March 2005,
the operative part of which is as follows:

Judges;

1. Article 13B(b) 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 assessment, as amended by Council Directive
92/111/EEC of 14 December 1992, must be interpreted as
meaning that the concept of letting of immovable property includes
the letting of both water-based mooring berths for pleasure boats
and land sites for storage of boats on port land.

JUDGMENT OF THE COURT

(Second Chamber)

of 10 March 2005

in Case C-22/03 Reference for a preliminary ruling from
the Rechtbank te Rotterdam: Optiver BV and Others v
Stichting Autoriteit Financiële Markten (1)

(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Duty on the gross profits of securities intermedi-
aries)

(2005/C 115/02)

(Language of the case: Dutch)

In Case C-22/03: reference for a preliminary ruling under
Article 234 EC from the Rechtbank te Rotterdam (Netherlands),
made by decision of 21 January 2003, received at the Court on
23 January 2003, in the proceedings pending before that court
between Optiver BV and Others and Stichting Autoriteit Finan-
ciële Markten, successor in title to the Stichting Toezicht Effec-
tenverkeer — the Court
(Second Chamber), composed of
C.W.A. Timmermans, President of the Chamber, R. Silva de
Lapuerta, R. Schintgen (Rapporteur), P. Kūris and G. Arestis,
Judges; D. Ruiz-Jarabo Colomer, Advocate General, M.-F.
Contet, Principal Administrator, for the Registrar, gave a judg-
ment on 10 March 2005, the operative part of which is as
follows: