CELEX: C2006/224/20
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-89/05: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise (Sixth VAT Directive — Article 13B(f) — Exemption for games of chance — Scope — Activity of a call centre)

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/11
            
         Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the House of Lords — United Kingdom) — United Utilities plc v Commissioners of Customs & Excise
   (Case C-89/05) (1)
   
   (Sixth VAT Directive - Article 13B(f) - Exemption for games of chance - Scope - Activity of a call centre)
   (2006/C 224/20)
   Language of the case: English
   Referring court
   House of Lords
   Parties to the main proceedings
   
      Applicant: United Utilities plc
   
      Defendant: Commissioners of Customs & Excise
   Re:
   Reference for a preliminary ruling — House of Lords — Interpretation of Article 13B(f) 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) — Exemption of betting, lotteries and other forms of gambling — Applicability to supplies of services by a third company which accepts bets made by telephone on behalf of another company
   Operative part of the judgment
   Article 13B(f) 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 the provision of call centre services to a telephone bookmaking organiser, which entails the staff of the supplier of those services accepting bets on behalf of the organiser, does not constitute a betting transaction within the meaning of that provision and cannot, therefore, qualify for the exemption from VAT laid down by that provision.
   
      (1)  OJ C 106, 30.4.2005.