Case C-357/07: Judgment of the Court (Second Chamber) of 23 April 2009 (reference for a preliminary ruling from the High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) — United Kingdom) — TNT Post UK Ltd, The Queen v The Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Exemptions — Article 13A(1)(a) — Services supplied by the public postal services)
Date: 2009-04-23
Institutions: Court of Justice
Subjects: United Kingdom, VAT, interpretation of the law, postal service, provision of services, tax exemption, tax system








C_2009141EN.01000701.xml










20.6.2009   


EN


Official Journal of the European Union


C 141/7





Judgment of the Court (Second Chamber) of 23 April 2009 (reference for a preliminary ruling from the High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) — United Kingdom) — TNT Post UK Ltd, The Queen v The Commissioners for Her Majesty’s Revenue and Customs
(Case C-357/07) (1)

(Sixth VAT Directive - Exemptions - Article 13A(1)(a) - Services supplied by the public postal services)
2009/C 141/10
Language of the case: English

Referring court

High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court)

Parties to the main proceedings


Applicant: TNT Post UK Ltd, The Queen

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

Interested party: Royal Mail Group Ltd

Re:

Reference for a preliminary ruling — High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) — Interpretation of Article 13A(1)(a) of Directive 77/388/EEC: Sixth Council Directive 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) — Exemptions in favour of certain activities in the public interest — Services provided by public postal services — Meaning of ‘public postal services’ — Whether a commercial company providing postal services is included

Operative part of the judgment







1.


The concept of ‘public postal services’ in Article 13A(1)(a) 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 to cover operators, whether they are public or private, who undertake to provide, in a Member State, all or part of the universal postal service, as defined in Article 3 of Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service, as amended by Directive 2002/39/EC of the European Parliament and of the Council of 10 June 2002.










2.


The exemption provided for in Article 13A(1)(a) of Sixth Directive 77/388 applies to the supply by the public postal services acting as such — that is, in their capacity as an operator who undertakes to provide all or part of the universal postal service in a Member State — of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto. It does not apply to supplies of services or of goods incidental thereto for which the terms have been individually negotiated.






(1)  OJ C 247, 20.10.2007.