CELEX: C2003/264/12
Language: en
Date: 2003-11-01 00:00:00
Title: Judgment of the Court (First Chamber) of 11 September 2003 in Case C-155/01 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Cookies World Vertriebsgesellschaft mbH iL v Finanzlandesdirektion für Tirol (Sixth VAT Directive — Motor vehicle made available under a leasing contract — Taxable transactions — Own consumption — Article 17(6) and (7) — Exclusions provided for under national law at the date of entry into force of the directive)

C 264/8                   EN                         Official Journal of the European Union                                                1.11.2003
2.     If the national court finds that the national provision laying                          JUDGMENT OF THE COURT
       down the time-limit is not compatible with the requirements of
       Community law and that no compatible interpretation of that
       provision is possible, it must refuse to apply the provision in                                  (Fifth Chamber)
       question.
                                                                                                    of 18 September 2003
(1) OJ C 161 of 2.6.2001.
                                                                             in Case C-168/01 (Reference for a preliminary ruling from
                                                                             the Hoge Raad der Nederlanden): Bosal Holding BV v
                                                                                             Staatssecretaris van Financiën (1)
                   JUDGMENT OF THE COURT
                                                                             (Freedom of establishment — Taxation — Taxes on company
                                                                             profits — Limitation of the deductibility in one Member
                            (First Chamber)
                                                                             State of costs connected with holdings of a parent company
                                                                             in its subsidiaries established in other Member States —
                        of 11 September 2003
                                                                                                 Coherence of the tax system)
in Case C-155/01 (Reference for a preliminary ruling from
the Verwaltungsgerichtshof): Cookies World Vertriebsge-                                                 (2003/C 264/13)
   sellschaft mbH iL v Finanzlandesdirektion für Tirol (1)
(Sixth VAT Directive — Motor vehicle made available                                               (Language of the case: Dutch)
under a leasing contract — Taxable transactions — Own
consumption — Article 17(6) and (7) — Exclusions provided
                                                                             (Provisional translation; the definitive translation will be published
for under national law at the date of entry into force of the
                                                                                                 in the European Court Reports)
                                directive)
                           (2003/C 264/12)
                    (Language of the case: German)                           In Case C-168/01: Reference to the Court under Article 234
                                                                             EC by the Hoge Raad der Nederlanden (Netherlands) for a
(Provisional translation; the definitive translation will be published       preliminary ruling in the proceedings pending before that
                     in the European Court Reports)                          court between Bosal Holding BV and Staatssecretaris van
                                                                             Financiën, on the interpretation of Article 52 of the EC Treaty
                                                                             (now, after amendment, Article 43 EC), of Article 58 of the EC
In Case C-155/01: Reference to the Court under Article 234                   Treaty (now Article 48 EC), and of Council Directive 90/435/
EC by the Verwaltungsgerichtshof (Austria) for a preliminary                 EEC of 23 July 1990 on the common system of taxation
ruling in the proceedings pending before that court between                  applicable in the case of parent companies and subsidiaries of
Cookies World Vertriebsgesellschaft mbH iL and Finanzlandes-                 different Member States (OJ 1990 L 225, p. 6), the Court
direktion für Tirol, on the interpretation, in particular, of                (Fifth Chamber), composed of: M. Wathelet, President of the
Articles 5 and 6 of the Sixth Council Directive 77/388/EEC of                Chamber, C.W.A. Timmermans, D.A.O. Edward (Rapporteur),
17 May 1977 on the harmonisation of the laws of the Member                   P. Jann and S. von Bahr, Judges; S. Alber, Advocate General;
States relating to turnover taxes — Common system of value                   D. Louterman-Hubeau, Head of Division, for the Registrar, has
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),                given a judgment on 18 September 2003, in which it has
the Court (First Chamber), composed of: M. Wathelet, President               ruled:
of the Chamber, P. Jann and A. Rosas (Rapporteur), Judges;
L.A. Geelhoed, Advocate General; H.A. Rühl, Principal Admin-                 Council Directive 90/435/EEC of 23 July 1990 on the common
istrator, for the Registrar, has given a judgment on 11 Septem-              system of taxation applicable in the case of parent companies and
ber 2003, in which it has ruled:                                             subsidiaries of different Member States, interpreted in the light of
                                                                             Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
The provisions of the Sixth Council Directive 77/388/EEC of                  precludes a national provision which, when determining the tax on
17 May 1977 on the harmonisation of the laws of the Member                   the profits of a parent company established in one Member State,
States relating to turnover taxes — Common system of value added             makes the deductibility of costs in connection with that company’s
tax: uniform basis of assessment preclude a measure of a Member              holding in the capital of a subsidiary established in another Member
State which provides that payment for services supplied in other             State subject to the condition that such costs be indirectly instrumental
Member States to a person in the first Member State is subject to            in making profits which are taxable in the Member State where the
VAT whereas, had the services in question been supplied within the           parent company is established.
territory of the country, the person to whom they were supplied would
not have been entitled to deduction of input tax.
                                                                             (1) OJ C 200 of 14.7.2001.
(1) OJ C 200 of 14.7.2001.