CELEX: C1996/336/01
Language: en
Date: 1996-11-09 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 20 June 1996 in Case C-155/94 (reference for a preliminary ruling made by the Value-added Tax Tribunal): Wellcome Trust Ltd v. Commissioners of Customs & Excise (Sixth VAT Directive - Concept of economic activity)

9 . 11 . 96           EN                  Official Journal of the European Communities                                 No C 336/ 1
                                                                  I
                                                           (Information)
                                              COURT OF JUSTICE
                                                        COURT OF JUSTICE
               JUDGMENT OF THE COURT                                 sale of shares and other securities by a trustee in the course
                        ( Fifth Chamber )                            of the management of the assets of a charitable trust.
                       of 20 June 1996                               (') OJ No C 275 , 1 . 10 . 1994 .
in Case C-155/94 ( reference for a preliminary ruling made           ( 2 ) OJ No L 145 , 1977, p . 1 .
by the Value-added Tax Tribunal ): Wellcome Trust Ltd v.
            Commissioners of Customs & Excise (')
   (Sixth VAT Directive — Concept of economic activity)
                          ( 96/C 336/01 )
                                                                                    JUDGMENT OF THE COURT
                                                                                              ( First Chamber )
                                                                                             of 20 June 1996
                (Language of the case: English)                      in Case C-121 /95 ( reference for a preliminary ruling
                                                                     from the Bundesfinanzhof): VOBIS Microcomputer AG v.
                                                                                    Oberfinanzdirektion München ( 1 )
In Case C-155/94 : reference to the Court under Article 177           (Common Customs Tariff — Tariff headings — Basic
of the EC Treaty by the Value-added Tax Tribunal , London,           module for the assembly of a data-processing machine —
                                                                              Classification in the combined nomenclature)
for a preliminary ruling in the proceedings pending before
that tribunal between Wellcome Trust Ltd and the                                                ( 96/C 336/02 )
Commissioners of Customs & Excise — on the
interpretation of the sixth Council Directive ( 77/388/EEC )                         (Language of the case: German)
of 17 May 1977 on the harmonization of the laws of the
Member States relating to turnover taxes — Common                     (Provisional translation; the definitive translation will be
system of value-added tax : uniform basis of assessment ( 2 )                  published in the European Court Reports)
— the Court ( Fifth Chamber ), composed of: D. A. O.
Edward, President of the Chamber, J. -P. Puissochet, J. C.           In Case C-121 /95 : reference to the Court pursuant to
Moitinho de Almeida ( Rapporteur ), C. Gulmann and P.                 Article 177 of the EC Treaty by the Bundesfinanzhof
Jann, Judges; C. O. Lenz, Advocate-General ; L. Hewlett,              ( Federal Finance Court ) for a preliminary ruling in the
Administrator, for the Registrar, has given a judgment on             proceedings pending before that court between VOBIS
20 June 1996 , the operative part of which is as follows :            Microcomputer AG and Oberfinanzdirektion München —
                                                                      on the interpretation of the combined nomenclature of the
                                                                      Common Customs Tariff in the version annexed to
                                                                      Commission Regulation ( EEC ) No 2505/92 of 14 July 1992
 The concept of economic activities, within the meaning of            amending Annexes I and II to Council Regulation ( EEC )
Article 4 (2) of the sixth Council Directive (77/388/EEC) of          No 2658 /87 on the tariff and statistical nomenclature and
 17 May 1977 on the harmonization of the laws of the                  on the Common Customs Tariff ( 2 ) — the Court ( First
 Member States relating to turnover taxes — Common                    Chamber ), composed of: D. A. O. Edward ( Rapporteur ),
system of value-added tax: uniform basis ofassessment, is to          President of the Chamber, P. Jann and L. Sevón, Judges;
 be interpreted as not including an activity, such as that at         C. O. Lenz, Advocate-General ; R. Grass, Registrar, has
 issue in the main proceedings, consisting in the purchase and        given a judgment on 20 June 1996 , in which it rules :