Case C-210/04: Judgment of the Court (Second Chamber) of  23 March 2006  (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy)) — Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v FCE Bank plc (Sixth VAT Directive — Articles 2 and 9 — Fixed establishment — Non-resident company — Legal relationship — Cost-sharing agreement — OECD Convention on double taxation — Meaning of  taxable person  — Supply of services effected for consideration — Administrative practice)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: EU law - national law, VAT, interpretation of the law, parent company, provision of services, subsidiary, tax system

C 131/14

EN

Official Journal of the European Union

3.6.2006

2. Dismisses the remainder of the action;

person and the ‘arm's length’ standard laid down in the OECD
model Convention on double taxation can be applied

3. Orders the Commission of the European Communities and the

Republic of Austria to bear their own costs.

(1) OJ C 179, 10.04.2004.

Judgment of the Court (Second Chamber) of 23 March
2006 (reference for a preliminary ruling from the Corte
Suprema di Cassazione (Italy)) — Ministero dell'Economia
e delle Finanze, Agenzia delle Entrate v FCE Bank plc

Operative part of the judgment

Articles 2(1) and 9(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 assessment, must be interpreted as meaning that a
from the
fixed establishment, which is not a legal entity distinct
company of which it forms part, established in another Member State
and to which the company supplies services, should not be treated as a
taxable person by reason of the costs imputed to it in respect of those
supplies.

(Case C-210/04) (1)

(1) OJ C 190, 24.07.2004.

(Sixth VAT Directive — Articles 2 and 9 — Fixed establish-
ment — Non-resident company — Legal relationship —
Cost-sharing agreement — OECD Convention on double
taxation — Meaning of ‘taxable person’ — Supply of services
effected for consideration — Administrative practice)

(2006/C 131/24)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Judgment of the Court (First Chamber) of 16 March 2006
(reference for a preliminary ruling of Landesgericht
Innsbruck (Austria)) — Rosmarie Kapferer v Schlank &
Schick GmbH

(Case C-234/04) (1)

(Jurisdiction in civil matters — Regulation (EC) No 44/2001
— Interpretation of Article 15 — Jurisdiction over consumer
contracts — Prize notification — Misleading advertising —
Judgment on jurisdiction — Res judicata — Review on
appeal — Legal certainty — Primacy of Community law —
Article 10 EC)

(2006/C 131/25)

Language of the case: German

Applicant: Ministero dell'Economia e delle Finanze, Agenzia
delle Entrate

Defendant: FCE Bank plc

Re:

Referring court

Landesgericht Innsbruck (Austria)

Reference for a preliminary ruling — Corte Suprema di Cassa-
zione — Interpretation of Articles 2(1) and 9(1) of the Sixth
VAT Directive 77/388/EEC of 17 May 1977 on the harmonisa-
tion 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) — Subsidiary, organised as a
producer unit of a company established in another Member
State — Whether the branch can be considered an independent

Parties to the main proceedings

Applicant: Rosmarie Kapferer

Defendant: Schlank & Schick GmbH