CELEX: C2000/047/42
Language: en
Date: 2000-02-19 00:00:00
Title: Case C-498/99: Reference for a preliminary ruling by the VAT and Duties Tribunals, Manchester Tribunal Centre, by direction of that court of 16 December 1999, in the case of Town and County Factors Ltd against Commissioners of Customs and Excise

19.2.2000             EN                    Official Journal of the European Communities                                          C 47/25
— order the Hellenic Republic to pay the costs.                             (a) the amount of the entry fees, or
Pleas in law and main arguments                                             (b) the amount of the entry fees less the amount or value
                                                                                 of the prizes given to the successful entrants, or
The Member States are required by the binding character of
the third paragraph of Article 249 EC and of Article 10 EC (ex              (c) some other and if so what amount?
third paragraph of Article 189 and Article 5 of the EC Treaty)
to adopt the measures needed to transpose directives into                   Alternatively, if those services are correctly to be regarded
national law before the expiry of the period laid down for that             as supplied by the organiser to each entrant in return for
purpose and to communicate those measures immediately to                    the entry fee paid by that entrant, is the taxable amount in
the Commission. That period expired on 1 January 1998                       respect of each such supply —
without the Hellenic Republic having communicated to the
Commission the provisions transposing the directive at issue
into national law.                                                          (a) the amount of that entry fee, or
(1) OJ No L 77, 27.3.1996, p. 20.                                           (b) the amount of that entry fee less a proportionate part
                                                                                 of the amount or value of the prizes given to the
                                                                                 successful entrants, or
                                                                            (c) some other and if so what amount?
Reference for a preliminary ruling by the VAT and Duties
Tribunals, Manchester Tribunal Centre, by direction of                 (1) First Council Directive 67/227/EEC of 11 April 1967 on the
that court of 16 December 1999, in the case of Town and                    harmonization of legislation of Member States concerning turn-
County Factors Ltd against Commissioners of Customs                        over taxes (OJ 71, 14.04.67, p. 1301 [SE SER1 67, p. 14]).
                                                                        2
                                                                       ( ) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                           and Excise
                                                                           harmonization of the laws of the Member States relating to
                                                                           turnover taxes — Common system of value added tax : uniform
                        (Case C-498/99)                                    basis of assessment (OJ L 145, 13.06.77, p. 1).
                         (2000/C 47/42)
Reference has been made to the Court of Justice of the
European Communities by direction of the VAT and Duties
Tribunals, Manchester Tribunal Centre of 16 December 1999,
which was received at the Court Registry on 22 December
1999, for a preliminary ruling in the case of Town and County
Factors Ltd against Commissioners of Customs and Excise, on
the following questions:                                               Reference for a preliminary ruling from the Tribunal de
                                                                       Grande Instance, Grenoble, France, by judgment of that
(1) On a proper interpretation of Council Directives                   court of 15 November 1999 in the case of Procureur de la
    67/227/EEC (1) of 11 April 1967 and 77/388/EEC (2) of              République and Féderation Départementale des Chasseurs
    17 May 1977, in particular Articles 2.1 and 6.1 of the             de L’Isère (claiming damages), Fédération Rhône-Alpes de
    latter, and having regard to the case law of the Court,            Protection de la Nature (FRAPNA) Section Isère (claiming
    in particular Tolsma v Inspecteur der Omzetbelasting                                   damages) v Xavier Tridon
    Leeuwarden (Case C-16/93) [1994] ECR I-743, is a trans-
    action which is agreed by the parties thereto to be ‘binding
    in honour only’ (and therefore unenforceable under dom-                                      (Case C-510/99)
    estic law by legal proceedings) capable of being a taxable
    transaction for the purposes of value added tax?                                              (2000/C 47/43)
(2) If the answer to question (1) is in the affirmative, then, on
    a proper interpretation of the said Directives, in particular      Reference has been made to the Court of Justice of the
    Article 11A.1 of the latter, and having regard to the case         European Communities by a judgment of the Tribunal de
    law of the Court, in particular H J Glawe Spiel- und               Grande Instance (Regional Court), Grenoble, France, of
    Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co              15 November 1999, which was received at the Court Registry
    KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (Case                    on 28 December 1999, for a preliminary ruling in the case of
    C-38/93) [1994] ECR I-1679, is the taxable amount for              Procureur de la République and Fédération Départementale
    the purposes of value added tax in respect of the services         des Chasseurs de L’Isère (claiming damages), Fédération Rhône-
    of organising a competition supplied by the organiser to           Alpes de Protection de la Nature (FRAPNA) Section Isère
    entrants to the competition in return for the entry fees           (claiming damages) v Xavier Tridon, on the following ques-
    paid by the entrants —                                             tions: