CELEX: C2006/131/04
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-223/03: Judgment of the Court (Grand Chamber) of  21 February 2006  (reference for a preliminary ruling of VAT and Duties Tribunal, Manchester (United Kingdom)) — University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise (Sixth VAT Directive — Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) — Economic activity — Supplies of goods — Supplies of services — Transaction designed solely to obtain a tax advantage)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/3
            
         Judgment of the Court (Grand Chamber) of 21 February 2006 (reference for a preliminary ruling of VAT and Duties Tribunal, Manchester (United Kingdom)) — University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise
   (Case C-223/03) (1)
   
   (Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage)
   (2006/C 131/04)
   Language of the case: English
   Referring court
   VAT and Duties Tribunal, Manchester (United Kingdom)
   Parties to the main proceedings
   
      Applicant: University of Huddersfield Higher Education Corporation
   
      Defendant: Commissioners of Customs & Excise
   Re:
   Reference for a preliminary ruling — VAT and Duties Tribunal, Manchester — Interpretation 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) — Concept of supplies of goods and services subject to value added tax — Concept of economic activities — Contracts for lease and lease back having the sole aim of obtaining a tax advantage
   Operative part of the judgment
   Transactions of the kind at issue in the main proceedings constitute supplies of goods or services and an economic activity within the meaning of Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(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, as amended by Council Directive 95/7/EC of 10 April 1995, provided that they satisfy the objective criteria on which those concepts are based, even if they are carried out with the sole aim of obtaining a tax advantage, without any other economic objective.
   
      (1)  OJ C 213, 06.09.2003