CELEX: C2006/131/45
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-114/05: Judgment of the Court (Sixth Chamber) of  9 March 2006  (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (VAT — Place of taxable transactions — Fiscal connection — Services provided in connection with boat shows)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/25
            
         Judgment of the Court (Sixth Chamber) of 9 March 2006 (reference for a preliminary ruling from the Conseil d'État (France)) — Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd
   (Case C-114/05) (1)
   
   (VAT - Place of taxable transactions - Fiscal connection - Services provided in connection with boat shows)
   (2006/C 131/45)
   Language of the case: French
   Referring court
   Conseil d'État (France)
   Parties to the main proceedings
   
      Applicant: Ministre de l'Économie, des Finances et de l'Industrie
   
      Defendant: Gillan Beach Ltd
   Re:
   Reference for a preliminary ruling — Counseil d'Etat (France) — Interpretation of Article 9(2) of the Sixth Council Directive 77/388 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) — Determination of relevant place for tax purposes — Supply of services carried out in relation to boat shows.
   Operative part of the judgment
   The first indent of Article 9(2)(c) 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 as meaning that an inclusive service provided by an organiser to exhibitors at a fair or in an exhibition hall falls within the category of services referred to in that provision.
   
      (1)  OJ C 115,14.05.2005.