CELEX: C2007/199/05
Language: en
Date: 2007-08-25 00:00:00
Title: Case C-369/04: Judgment of the Court (Grand Chamber) of 26 June 2007 (reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — Hutchison 3G UK Ltd, mmO 2 plc, Orange 3G Ltd, T-Mobile (UK) Ltd, Vodafone Group Services Ltd v Commissioners of Customs and Excise (Sixth VAT Directive — Taxable transactions — Definition of economic activity — Article 4(2) — Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services)

25.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 199/3
            
         Judgment of the Court (Grand Chamber) of 26 June 2007 (reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — Hutchison 3G UK Ltd, mmO2 plc, Orange 3G Ltd, T-Mobile (UK) Ltd, Vodafone Group Services Ltd v Commissioners of Customs and Excise
   (Case C-369/04) (1)
   
   (Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services)
   (2007/C 199/05)
   Language of the case: English
   Referring court
   VAT and Duties Tribunal, London
   Parties to the main proceedings
   
      Applicants: Hutchison 3G UK Ltd, mmO2 plc, Orange 3G Ltd, T-Mobile (UK) Ltd, Vodafone Group Services Ltd
   
      Defendant: Commissioners of Customs and Excise
   Re:
   Reference for a preliminary ruling — VAT and Duties Tribunal, London — Interpretation of Article 4(1), (2) and (5) 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 (OJ 1977, L 145, p. 1) — Definition of ‘economic activity’ — Activities or transactions carried out by a body governed by public law acting as a public authority — Allocation, by auction, of spectrum to mobile telephony operators
   Operative part of the judgment
   Article 4(1) and (2) 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 is to be interpreted as meaning that the issuing of licences, such as third generation mobile telecommunications licences known as ‘UMTS’, by auction by the national regulatory authority responsible for spectrum assignment of the rights to use telecommunications equipment does not constitute an economic activity within the meaning of that provision and, consequently, does not fall within the scope of that directive.
   
      (1)  OJ C 273, 6.11.2004.