CELEX: C2006/131/02
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-419/02: Judgment of the Court (Grand Chamber) of  21 February 2006  (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division) — BUPA Hospitals Ltd, Goldsborough Developments Ltd v Commissioners of Customs & Excise (Sixth VAT Directive — Article 10(2) — Chargeability of VAT — Payment of amounts on account — Prepayments for future supplies of pharmaceutical products and prostheses)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/2
            
         Judgment of the Court (Grand Chamber) of 21 February 2006 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division) — BUPA Hospitals Ltd, Goldsborough Developments Ltd v Commissioners of Customs & Excise
   (Case C-419/02) (1)
   
   (Sixth VAT Directive - Article 10(2) - Chargeability of VAT - Payment of amounts on account - Prepayments for future supplies of pharmaceutical products and prostheses)
   (2006/C 131/02)
   Language of the case: English
   Referring court
   High Court of Justice of England and Wales, Chancery Division
   Parties to the main proceedings
   
      Applicant: BUPA Hospitals Ltd, Goldsborough Developments Ltd
   
      Defendant: Commissioners of Customs & Excise
   Re:
   Reference for a preliminary ruling — High Court of Justice, Chancery Division — 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) — Concepts of ‘supply of goods’ and ‘economic activities’ — Contracts between companies for the supply of pharmaceutical products and prostheses having the sole aim of obtaining a tax advantage.
   Operative part of the judgment
   Prepayments of the kind at issue in the main proceedings whereby lump sums are paid for goods referred to in general terms in a list which may be altered at any time by agreement between the buyer and the seller and from which the buyer may possibly select articles, on the basis of an agreement which he may unilaterally resile from at any time, thereupon recovering the unused balance of the prepayments, do not fall within the scope of the second subparagraph of Article 10(2) 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.
   
      (1)  OJ C 31, 08.02.2003