CELEX: C2001/348/01
Language: en
Date: 2001-12-08 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 9 October 2001 in Case C-108/99 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court)): Commissioners of Customs & Excise v Cantor Fitzgerald International (Sixth VAT Directive — Exemption for the leasing or letting of immovable property — Meaning — Supply of services — Third party taking over a lease for consideration)

8.12.2001             EN                     Official Journal of the European Communities                                             C 348/1
                                                                     I
                                                               (Information)
                                                  COURT OF JUSTICE
                                                           COURT OF JUSTICE
                JUDGMENT OF THE COURT                                    Article 13B(b) of the Sixth Council Directive of 17 May 1977
                                                                         (77/388/EEC) on the harmonisation of the laws of the Member
                                                                         States relating to turnover taxes — Common system of value added
                       (Sixth Chamber)                                   tax: uniform basis of assessment does not exempt a supply of services
                                                                         which is made by a person who does not have any interest in the
                                                                         immovable property and which consists in the acceptance, for
                                                                         consideration, of an assignment of a lease of that property from the
                      of 9 October 2001                                  lessee.
                                                                         (1) OJ C 188 of 3.7.1999.
in Case C-108/99 (reference for a preliminary ruling from
the High Court of Justice of England and Wales, Queen’s
Bench Division (Divisional Court)): Commissioners of
  Customs & Excise v Cantor Fitzgerald International (1)
                                                                                           JUDGMENT OF THE COURT
(Sixth VAT Directive — Exemption for the leasing or letting                                         (Fifth Chamber)
of immovable property — Meaning — Supply of services —
                                                                                                 of 25 October 2001
      Third party taking over a lease for consideration)
                                                                         in Case C-112/99 (reference for a preliminary ruling from
                                                                         the Landgericht Düsseldorf): Toshiba Europe GmbH v
                       (2001/C 348/01)                                                        Katun Germany GmbH (1)
                                                                         (Comparative advertising — Marketing of spare parts and
                                                                         consumable items — References made by a supplier of non-
                  (Language of the case: English)                        original spare parts and consumable items to the product
                                                                         numbers specific to the original spare parts and consumable
                                                                            items — Directive 84/450/EEC and Directive 97/55/EC)
                                                                                                    (2001/C 348/02)
In Case C-108/99: reference to the Court under Article 177 of                                (Language of the case: German)
the EC Treaty (now Article 234 EC) from the High Court of
Justice of England and Wales, Queen’s Bench Division (Div-               (Provisional translation; the definitive translation will be published
isional Court) (United Kingdom) for a preliminary ruling in the                              in the European Court Reports)
proceedings pending before that court between Com-
missioners of Customs & Excise and Cantor Fitzgerald Inter-
national — on the interpretation of Article 13B(b) of the Sixth          In Case C-112/99: reference to the Court under Article 177 of
Council Directive of 17 May 1977 (77/388/EEC) on the                     the EC Treaty (now Article 234 EC) from the Landgericht
harmonisation of the laws of the Member States relating to               Düsseldorf (Regional Court, Düsseldorf) (Germany) for a
turnover taxes — Common system of value added tax: uniform               preliminary ruling in the proceedings pending before that
basis of assessment (OJ 1977 L 145, p. 1) — the Court (Sixth             court between Toshiba Europe GmbH and Katun Germany
Chamber), composed of: F. Macken, President of the Chamber,              GmbH — on the interpretation of Article 2(2a) and
N. Colneric (Rapporteur), C. Gulmann, J.-P. Puissochet and               Article 3a(1)(c) and (g) of Council Directive 84/450/EEC of
R. Schintgen, Judges; A. Tizzano, Advocate General; D. Louter-           10 September 1984 concerning misleading and comparative
man-Hubeau, Head of Division, for the Registrar, has given a             advertising (OJ 1984 L 250, p. 17), as amended by Directive
judgment on 9 October 2001, in which it has ruled:                       97/55/EC of the European Parliament and of the Council of