CELEX: C2002/274/05
Language: en
Date: 2002-11-09 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 17 September 2002 in Case C-498/99 (Reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester): Town & County Factors Ltd v Commissioners of Customs and Excise (Sixth VAT Directive — Scope — Competition whose organiser binds himself in honour only — Taxable amount)

C 274/4                  EN                      Official Journal of the European Communities                                           9.11.2002
the legislation of the Member State of residence for the award of such      composed of: N. Colneric, President of the Second Chamber,
benefits are not or are no longer satisfied and where the entitlement       acting for the President of the Sixth Chamber, C. Gulmann,
of the pensioner or of the orphans claiming under the deceased worker       J.-P. Puissochet, R. Schintgen (Rapporteur) and V. Skouris,
is not acquired, in the other Member State, solely under the legislation    Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Adminis-
of that State. None the less, in such a situation, the competent            trator, Registrar, has given a judgment on 17 September 2002,
institution of the Member State other than that of residence may be         in which it has ruled:
required to award the benefit at issue under a social-security
convention entered into by the two Member States concerned and
                                                                            1.    Article 2(1) of the Sixth Council Directive 77/388/EEC of
incorporated in their national law prior to the entry into force of the
                                                                                  17 May 1977 on the harmonisation of the laws of the Member
Regulation, where the persons concerned have an established right to
                                                                                  States relating to turnover taxes — Common system of value
continued application of that convention after the entry into force of
                                                                                  added tax: uniform basis of assessment must be interpreted as
the Regulation.
                                                                                  meaning that a supply of services which is effected for
                                                                                  consideration but is not based on enforceable obligations,
                                                                                  because it has been agreed that the provider is bound in honour
( 1) OJ C 122 of 29.4.2000.                                                       only to provide the services, constitutes a transaction subject to
                                                                                  value added tax.
                                                                            2.    Article 11A(1)(a) of the Sixth Directive 77/388 must be
                                                                                  interpreted as meaning that the full amount of the entry fees
                                                                                  received by the organiser of a competition constitutes the taxable
                                                                                  amount for that competition where the organiser has that
                                                                                  amount freely at his disposal.
                                                                            (1 ) OJ C 47 of 19.2.2000.
                  JUDGMENT OF THE COURT
                           (Sixth Chamber)
                       of 17 September 2002                                                   JUDGMENT OF THE COURT
                                                                                                   of 17 September 2002
in Case C-498/99 (Reference for a preliminary ruling from
the VAT and Duties Tribunal, Manchester): Town &
County Factors Ltd v Commissioners of Customs and                           in Case C-513/99 (Reference for a preliminary ruling from
                               Excise ( 1)                                  the Korkein hallinto-oikeus): Concordia Bus Finland Oy
                                                                                   Ab v Helsingin kaupunki, HKL-Bussiliikenne (1)
(Sixth VAT Directive — Scope — Competition whose                            (Public service contracts in the transport sector — Directives
 organiser binds himself in honour only — Taxable amount)                   92/50/EEC and 93/38/EEC — Contracting municipality
                                                                            which organises bus transport services and an economically
                                                                            independent entity of which participates in the tender
                           (2002/C 274/05)                                  procedure as a tenderer — Taking into account of criteria
                                                                            relating to the protection of the environment to determine
                                                                            the economically most advantageous tender — Whether
                     (Language of the case: English)                        permissible when the municipal entity which is tendering
                                                                                             meets those criteria more easily)
                                                                                                       (2002/C 274/06)
In Case C-498/99: Reference to the Court under Article 234
                                                                                                (Language of the case: Finnish)
EC by the VAT and Duties Tribunal, Manchester (United
Kingdom), for a preliminary ruling in the proceedings pending
before that tribunal between Town & County Factors Ltd and                  (Provisional translation; the definitive translation will be published
Commissioners of Customs and Excise, on the interpretation                                      in the European Court Reports)
of Articles 2(1), 6(1) and 11A(1) 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 assess-                  In Case C-513/99: Reference to the Court under Article 234
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),                      EC by the Korkein hallinto-oikeus (Finland) for a preliminary