Case C-253/07: Judgment of the Court (Fourth Chamber) of 16 October 2008 (reference for a preliminary ruling from the High Court of Justice of England and Wales (Chancery Division), United Kingdom) — Canterbury Hockey Club, Canterbury Ladies Hockey Club v The Commissioners for Her Majesty's Revenue and Customs (Sixth VAT Directive — Exemption — Services linked to sport — Services supplied to persons taking part in sport — Services supplied to unincorporated associations and to corporate persons — Included — Conditions)
Date: 2008-10-16
Institutions: Court of Justice
Subjects: interpretation of the law, provision of services, sport, tax exemption

6.12.2008

EN

Official Journal of the European Union

C 313/7

Judgment of the Court (Fourth Chamber) of 16 October
2008 (reference for a preliminary ruling from the High
Court of Justice of England and Wales (Chancery Division),
United Kingdom) — Canterbury Hockey Club, Canterbury
for Her
Ladies Hockey Club v The Commissioners

Majesty's Revenue and Customs

2. The

expression ‘certain services

in
Article 13A(1)(m) of Sixth Directive 77/388, does not allow the
Member States to limit the exemption under that provision by
reference to the recipients of the services in question.

linked to sport’,

closely

(Case C-253/07) (1)

(1) OJ C 183, 4.8.2007.

(Sixth VAT Directive — Exemption — Services linked to sport
— Services supplied to persons taking part
in sport —
Services supplied to unincorporated associations and to corpo-
rate persons — Included — Conditions)

(2008/C 313/10)

Language of the case: English

Judgment of the Court (Fourth Chamber) of 16 October
2008 (reference for a preliminary ruling from the Bundes-
der
gerichtshof — Germany) — Bundesverband
Verbraucherzentralen
Verbraucherverbände —
und
Verbraucherzentrale Bundesverband eV v deutsche internet
versicherung AG

(Case C-298/07) (1)

Referring court

High Court of Justice of England and Wales (Chancery Division)

(Directive 2000/31/EC — Article 5(1)(c) — Electronic
commerce — Internet service provider — Electronic mail)

Parties to the main proceedings

Applicants: Canterbury Hockey Club, Canterbury Ladies Hockey
Club

Defendant: The Commissioners for Her Majesty's Revenue and
Customs

Referring court

(2008/C 313/11)

Language of the case: German

Re:

Reference for a preliminary ruling — High Court of Justice
(Chancery Division) — Interpretation of Article 13A(1)(m) 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 (OJ 1977 L 145, p. 1) — Exemption of
certain services closely linked to sport or physical education —
Meaning of ‘persons taking part in sport or physical education’
— Scope of persons covered

Bundesgerichtshof

Parties to the main proceedings

Applicant:
und
Verbraucherverbände — Verbraucherzentrale Bundesverband eV

der Verbraucherzentralen

Bundesverband

Defendant: deutsche internet versicherung AG

Operative part of the judgment

Re:

1. Article 13A(1)(m) 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, in the context of persons taking part in sport,
it
includes services supplied to corporate persons and to unincorpo-
rated associations, provided that — which it is for the national
court to establish — those services are closely linked and essential
to sport, that they are supplied by non-profit-making organisations
and that their true beneficiaries are persons taking part in sport;

Reference for a preliminary ruling — Bundesgerichtshof —
Interpretation of Article 5(1)(c) of Directive 2000/31/EC of the
European Parliament and of the Council of 8 June 2000 on
certain legal aspects of information society services, in particular
electronic commerce, in the Internal Market (‘Directive on elec-
tronic commerce’) (OJ 2000 L 178, p. 1) — Service provider
offering such services exclusively via the internet by indicating
on his website only his electronic mail address and providing
recipients with a field in which to ask written questions —
Whether this service provider also has to provide a telephone
number