CELEX: C2004/300/33
Language: en
Date: 2004-12-04 00:00:00
Title: Judgment of the Court (First Chamber) of 21 October 2004 in Case C-8/03 (reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium)): Banque Bruxelles Lambert SA (BBL) v Belgian State (Sixth VAT Directive — Articles 4 and 9(2)(e) — Concept of taxable person — Place where services are supplied — SICAV)

4.12.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 300/17
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 21 October 2004
   in Case C-8/03 (reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium)): Banque Bruxelles Lambert SA (BBL) v Belgian State (1)
   
   (Sixth VAT Directive - Articles 4 and 9(2)(e) - Concept of taxable person - Place where services are supplied - SICAV)
   (2004/C 300/33)
   Language of the case: French
   In Case C-8/03: reference for a preliminary ruling under Article 234 EC from the Tribunal de première instance de Bruxelles (Belgium) (Brussels Court of First Instance), made by decision of 24 December 2002, received at the Court on 10 January 2003, in the proceedings between Banque Bruxelles Lambert SA (BBL) and Belgian State — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas, R. Silva de Lapuerta, K. Lenaerts and S. von Bahr (Rapporteur), Judges; M. Poiares Maduro, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 21 October 2004, in which it has ruled:
   Open-ended investment companies (SICAVs) which have as their sole object the collective investment in transferable securities of capital raised from the public in accordance with Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) are taxable persons within the meaning of Article 4 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, so that, where services referred to in Article 9(2)(e) of that directive are supplied to such SICAVs which are established in a Member State other than that of the supplier of the services, the place where those services are provided is the place where the SICAVs have established their business.
   
      (1)  OJ C 44 of 22.2.2003.