CELEX: 62008CA0037
Language: en
Date: 2009-09-03 00:00:00
Title: Case C-37/08: Judgment of the Court (First Chamber) of 3 September 2009 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — RCI Europe v Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Fiscal connection — Supply of services connected with immovable property — Services consisting in facilitating the exchange by owners of rights to occupy holiday homes)

7.11.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 267/15
            
         Judgment of the Court (First Chamber) of 3 September 2009 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — RCI Europe v Commissioners for Her Majesty’s Revenue and Customs
   (Case C-37/08) (1)
   
   (Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes)
   2009/C 267/25
   Language of the case: English
   
      Referring court
   
   VAT and Duties Tribunal, London
   
      Parties to the main proceedings
   
   
      Applicant: RCI Europe
   
      Defendant: Commissioners for Her Majesty’s Revenue and Customs
   
      Re:
   
   REFERENCE for a preliminary ruling — VAT and Duties Tribunal, London — Interpretation of Articles 9(2)(a) and 26 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) — Determination of the place where supplies are deemed to be provided — Supplies of services consisting in facilitating the exchange by the holders of rights to occupy a property intended for use by holidaymakers who are members of an association established by the taxable person for that purpose, for the rights of other owners.
   
      Operative part of the judgment
   
   Article 9(2)(a) 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 place where services are supplied by an association whose business consists in organising the exchange between its members of their timeshare usage rights in holiday accommodation, in return for which that association receives from its members enrolment, annual subscription and exchange fees, is the place where the property in respect of which the member concerned holds timeshare usage rights is situated.
   
      (1)  OJ C 92, 12.4.2008.