Case C-284/04: Judgment of the Court (Grand Chamber) of 26 June 2007 (reference for a preliminary ruling from the Landesgericht für Zivilrechtssachen Wien (Austria)) — T-Mobile Austria GmbH, 3G Mobile Telecommunications GmbH, Mobilkom austria Aktiengesellschaft, formerly mobilkom austria AG & Co. KG, Master-talk Austria Telekom Service GmbH & Co. KG, ONE GmbH, Hutchison 3G Austria GmbH, Tele.ring Telekom Service GmbH, successor to TRA 3G Mobilfunk GmbH v Republik Österreich (Sixth VAT Directive — Taxable transactions — Definition of economic activity — Article 4(2) — Allocation of rights making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services)
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Austria, VAT, interpretation of the law, mobile phone, telecommunications, transmission network, waveband

25.8.2007

EN

Official Journal of the European Union

C 199/3

Operative part of the judgment

Re:

The Court:

1. Declares that, by failing to classify as special protection areas for
birds territories of adequate size in the Autonomous Communities
of Andalusia, the Balearics and the Canaries, and territories of
sufficient number in the Autonomous Communities of Andalusia,
the Balearics, the Canaries, Castilla-La Mancha, Catalonia, Galicia
and Valencia to provide protection for all the species of birds listed
in Annex I to Council Directive 79/409/EEC of 2 April 1979 on
the conservation of wild birds, as amended, inter alia, by Commis-
sion Directive 97/49/EC of 29 July 1997, and the migratory
species not covered by that annex, the Kingdom of Spain has failed
to fulfil
its obligations under Article 4(1) and (2) of Directive
79/409, as amended;

2. Dismisses the remainder of the action;

3. Orders the Kingdom of Spain to pay the costs.

(1) OJ C 201, 7.8.2004.

Judgment of the Court (Grand Chamber) of 26 June 2007
(reference for a preliminary ruling from the Landesgericht
für Zivilrechtssachen Wien (Austria)) — T-Mobile Austria
GmbH, 3G Mobile Telecommunications GmbH, Mobilkom
austria Aktiengesellschaft,
formerly mobilkom austria
AG & Co. KG, Master-talk Austria Telekom Service
GmbH & Co. KG, ONE GmbH, Hutchison 3G Austria
GmbH, Tele.ring Telekom Service GmbH, successor to TRA
3G Mobilfunk GmbH v Republik Österreich

(Case C-284/04) (1)

(Sixth VAT Directive — Taxable transactions — Definition of
‘economic activity’ — Article 4(2) — Allocation of rights
making it possible to use a defined part of the radio-frequency
spectrum reserved for telecommunications services)

(2007/C 199/04)

Language of the case: German

Referring court

Landesgericht für Zivilrechtssachen Wien

Parties to the main proceedings

Applicants: T-Mobile Austria GmbH, 3G Mobile Telecommunica-
tions GmbH, mobilkom austria Aktiengesellschaft,
formerly
mobilkom austria AG & Co. KG, master-talk Austria Telekom
Service GmbH & Co. KG, ONE GmbH, Hutchison 3G Austria
GmbH, tele.ring Telekom Service GmbH, successor to TRA 3G
Mobilfunk GmbH

Reference for a preliminary ruling — Landesgericht für Zivil-
rechtssachen Wien — Interpretation of Article 4(5) of and
item 1 of Annex D to 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)
— Activities or transactions carried out by a body governed by
public law acting as a public authority — Allocation, by
auction, of frequencies to mobile telephony operators

Operative part of the judgment

Article 4(2) 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, is to be interpreted as meaning that the allocation,
by auction by the national regulatory authority responsible for spectrum
assignment, of rights such as rights to use frequencies in the electro-
magnetic spectrum with the aim of providing the public with mobile
telecommunications services does not constitute an economic activity
within the meaning of that provision and, consequently, does not fall
within the scope of that directive.

(1) OJ C 262, 23.10.2004.

Judgment of the Court (Grand Chamber) of 26 June 2007
(reference for a preliminary ruling from the VAT and
Duties Tribunal, London — United Kingdom) — Hutchison
3G UK Ltd, mmO2 plc, Orange 3G Ltd, T-Mobile (UK) Ltd,
Vodafone Group Services Ltd v Commissioners of Customs
and Excise

(Case C-369/04) (1)

(Sixth VAT Directive — Taxable transactions — Definition of
‘economic activity’ — Article 4(2) — Allocation of licences
making it possible to use a defined part of the radio-frequency
spectrum reserved for telecommunications services)

(2007/C 199/05)

Language of the case: English

Referring court

VAT and Duties Tribunal, London

Parties to the main proceedings

Applicants: Hutchison 3G UK Ltd, mmO2 plc, Orange 3G Ltd,
T-Mobile (UK) Ltd, Vodafone Group Services Ltd

Defendant: Republik Österreich

Defendant: Commissioners of Customs and Excise