CELEX: C2007/183/34
Language: en
Date: 2007-08-04 00:00:00
Title: Case C-253/07: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 29 May 2007 — Canterbury Hockey Club, Canterbury Ladies Hockey Club v Commissioners of HM Revenue and Customs

4.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 183/20
            
         Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 29 May 2007 — Canterbury Hockey Club, Canterbury Ladies Hockey Club v Commissioners of HM Revenue and Customs
   (Case C-253/07)
   (2007/C 183/34)
   Language of the case: English
   Referring court
   High Court of Justice (Chancery Division)
   Parties to the main proceedings
   
      Applicants: Canterbury Hockey Club, Canterbury Ladies Hockey Club
   
      Defendant: Commissioners of HM Revenue and Customs
   Questions referred
   
               1.
            
            
               For the purposes of the exemption contained in Article 13 A (1)(m) of the Sixth Directive (1), does the term ‘persons’ in the context of ‘persons taking part in sport’ include corporate persons and unincorporated associations, or is it limited to individuals, in the sense of natural persons or human beings?
            
         
               2.
            
            
               If the term ‘persons’ in the context of ‘persons taking part in sport’ does include corporate persons and unincorporated associations, as well as individuals, does the expression ‘certain services closely linked to sport’ permit a Member State to limit the exemption only to individuals taking part in sport?
            
         
      (1)  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 (OJ L 145, p. 1).