CELEX: C2002/118/17
Language: en
Date: 2002-05-18 00:00:00
Title: Judgment of the Court (Fifth Chamber) 21 March 2002 in Case C-174/00 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Kennemer Golf & Country Club v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(m) — Exempt transactions — Services connected with the practice of sport — Non-profit-making organisation)

C 118/12                  EN                      Official Journal of the European Communities                                           18.5.2002
                  JUDGMENT OF THE COURT                                      3.    Article 2(1) of Directive 77/388 is to be interpreted as
                                                                                   meaning that the annual subscription fees of the members of a
                                                                                   sports association such as that concerned in the main proceed-
                            (Fifth Chamber)                                        ings can constitute the consideration for the services provided by
                                                                                   the association, even though members who do not use or do not
                                                                                   regularly use the association’s facilities must still pay their
                             21 March 2002                                         annual subscription fees.
in Case C-174/00 (Reference for a preliminary ruling from                    (1) OJ C 192 of 8.7.2000.
the Hoge Raad der Nederlanden): Kennemer Golf &
     Country Club v Staatssecretaris van Financiën (1)
(Sixth VAT Directive — Article 13A(1)(m) — Exempt
transactions — Services connected with the practice of sport
               — Non-profit-making organisation)
                            (2002/C 118/17)                                                    JUDGMENT OF THE COURT
                      (Language of the case: Dutch)                                                     (Sixth Chamber)
                                                                                                         19 March 2002
(Provisional translation; the definitive translation will be published
                     in the European Court Reports)
                                                                             in Case C-224/00: Commission of the European Communi-
                                                                                                   ties v Italian Republic (1)
In Case C-174/00: Reference to the Court under Article 177                   (Failure by a Member State to fulfil its obligations —
of the EC Treaty (now Article 234 EC) by Hoge Raad der                       Article 6 of the EC Treaty (now, after amendment, Article 12
Nederlanden (Netherlands) for a preliminary ruling in the                    EC) — Difference in treatment of persons contravening the
proceedings pending before that court between Kennemer                       highway code according to the place of registration of their
Golf & Country Club and Staatssecretaris van Financiën, on                                        vehicle — Proportionality)
the interpretation of Article 13A(1)(m) of the Sixth Council
Directive 77/388/EC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —                                           (2002/C 118/18)
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
composed of: P. Jann (Rapporteur), President of the Chamber,                                      (Language of the case: Italian)
S. von Bahr and C.W.A. Timmermans, Judges; F.G. Jacobs,
Advocate General; L. Hewlett, Administrator, for the Registrar,
has given a judgment on 21 March 2002, in which it has                       (Provisional translation; the definitive translation will be published
ruled:                                                                                           in the European Court Reports)
1.    Article 13A(1)(m) of the 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               In Case C-224/00, Commission of the European Communities
      of value added tax: uniform basis of assessment is to be               (Agents: C. O’Reilly and G. Bisogni) v Italian Republic (Agent:
      interpreted as meaning that the categorisation of an organis-          U. Leanza, assisted by O. Fiumara): Application for a declar-
      ation as ‘non-profit-making’ must be based on all the organis-         ation that, by maintaining in force a legislative rule (Article 207
      ation’s activities.                                                    of the Italian highway code) providing for different and
                                                                             disproportionate treatment of offenders according to the place
                                                                             of registration of their vehicle, the Italian Republic has failed
2.    Article 13A(1)(m) of Directive 77/388 is to be interpreted as          to fulfil its obligations under Article 6 of the EC Treaty (now,
      meaning that an organisation may be categorised as ‘non-               after amendment, Article 12 EC), the Court (Sixth Chamber),
      profit-making’ even if it systematically seeks to achieve surpluses    composed of: F. Macken, President of the Chamber, N. Colner-
      which it then uses for the purposes of the provision of its            ic, R. Schintgen, V. Skouris (Rapporteur) and J.N. Cunha
      services. The first part of the optional condition set out in the      Rodrigues, Judges; C. Stix-Hackl, Advocate General; R. Grass,
      first indent of Article 13A(2)(a) of Directive 77/388 is to be         Registrar, has given a judgment on 19 March 2002, in which
      interpreted in the same way.                                           it: