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Case C-713/21, Finanzamt X (Supplies of the owner of a stable): Judgment of the Court (Seventh Chamber) of 9 February 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A v Finanzamt X (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Concept of ‘supplies of services for consideration’ — Single supply consisting in the stabling and training of horses as well as their participation in competitions — Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions)
ECLI:EU:UNKNOWN:62021CA0713
62021CA0713
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27.3.2023
Official Journal of the European Union
C 112/9
(Case C-713/21, (<span class="oj-super oj-note-tag">1</span>) Finanzamt X (Supplies of the owner of a stable))
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Concept of ‘supplies of services for consideration’ - Single supply consisting in the stabling and training of horses as well as their participation in competitions - Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions)
(2023/C 112/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: A
Defendant: Finanzamt X
Operative part of the judgment
Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that:
a single supply provided by the owner of a competition horse training stable, consisting in the stabling and training of horses and the participation of horses in competitions constitutes a supply of services for consideration, within the meaning of that provision, where the horse owner remunerates that supply by assigning half of the claim to prize money to which he or she is entitled in the event of successful participation in a competition.
Language of the case: German.