Case C-233/05: Order of the Court of 1 June 2006 (reference for a preliminary ruling of Gerechtshof te 's-Hertogenbosch (Netherlands)) — V.O.F. Dressuurstal Jespers v Inspecteur van de Belastingdienst/Zuidwest/kantoor Breda van de rijksbelastingdienst (Sixth VAT Directive — Supplies under a contract to make up work — Concept of 'good produced' — Training of a horse — Whether or not tax is chargeable)
Date: 2006-09-16
Institutions: Court of Justice
Subjects: VAT, equidae, interpretation of the law, provision of services, tax relief

C 224/16

EN

Official Journal of the European Union

16.9.2006

Order of the Court of 1 June 2006 (reference for a preli-
minary ruling of Gerechtshof te 's-Hertogenbosch (Nether-
lands)) — V.O.F. Dressuurstal Jespers v Inspecteur van de
Belastingdienst/Zuidwest/kantoor Breda van de rijksbelas-
tingdienst

(Case C-233/05) (1)

horse, in such circumstances, cannot be regarded as being a good
produced.

2. Whether or not value added tax is to be charged on amounts
collected periodically as payment
the provision of services
comprising the training of horses is to be determined according to
the conditions laid down in Article 10(2) of the Sixth Directive.

for

(Sixth VAT Directive — Supplies under a contract to make
up work — Concept of 'good produced' — Training of a
horse — Whether or not tax is chargeable)

(1) OJ C 205 of 20.8.2005.

(2006/C 224/28)

Language of the case: Dutch

National court

Gerechtshof te 's-Hertogenbosch

Parties

Applicant: V.O.F. Dressuurstal Jespers

Defendant: Inspecteur van de Belastingdienst/Zuidwest/kantoor
Breda van de rijksbelastingdienst

Re:

Reference for a preliminary ruling — Gerechtshof te 's-Herto-
genbosch — Interpretation of Article 5(7)(a) of Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member State relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — Horse that has not been broken
trained to make it suitable for a specific use — Horse trained
for use as a riding horse capable, following training, of partici-
pating in competitions at a higher level — In both cases: new
good produced? — Importance of a change which can be
measured objectively in the horse and the attainment or non-
attainment of the objective — Tax paid according to periodic
declarations

Operative part of the order

1. Article 5(5)(a) of Sixth Council Directive 77/388/EEC of 17
May 1977 on the harmonisation of the laws of the Member State
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment, as amended by Council Directive
94/76/EC of 22 December 1994 by the introduction of transi-
tional measures applicable, in the context of the enlargement of
the European Union on 1 January 1995, as regards value added
tax, is to be interpreted as meaning that there is no supply under
a contract to make up work when a horse is trained to make it
suitable for use as a riding horse or trained so as to make it
capable of participating in (dressage) competitions and that a

Order of the Court of 3 June 2005 (Fourth Chamber)
(reference for a preliminary ruling from the Gerechtshof
te 's-Hertogenbosch — Netherlands) — G.M. van de
Coevering v Hoofd van het District Douane Roermond
van de rijksbelastingdienst

(Case C-242/05) (1)

(First subparagraph of Article 104(3) of the Rules of Proce-
dure — Freedom to provide services — Leasing of a motor
vehicle in a Member State other than the State of residence
— Tax on non-registered vehicles which are made available
to residents — Detailed rules for charging tax)

(2006/C 224/29)

Language of the case: Dutch

Referring court

Gerechtshof te 's-Hertogenbosch

Parties

Applicant: G.M. van de Coevering

Defendant: Hoofd van het District Douane Roermond van de
rijksbelastingdienst

Re:

Reference for a preliminary ruling — Gerechtshof te 's-Herto-
genbosch — Interpretation of Articles 49 EC to 55 EC —
National legislation providing for the levy of a tax on vehicles
registered in the territory and on vehicles not registered but
made available to persons residing in that Member State —
Motor vehicle hired in another State by a person residing in the
State in which the tax is levied — Full tax levied with no
account taken of the duration of the hire or use of the vehicle
on the territory of that State