Official Journal of the European Union

(Case C-267/08) (<span class="super">1</span>)

(VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income)

2009/C 282/21

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: SPÖ Landesorganisation Kärnten

Defendant: Finanzamt Klagenfurt

Re:

Reference for a preliminary ruling — Unabhängiger Finanzsenat, Außenstelle Klagenfurt (Austria) — Interpretation of 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 (OJ 1977 L 145, p. 1) — Concept of ‘economic activity’ — Organisation by the provincial organisation of a political party of promotional activities for the benefit of the district organisations of that party, taking the form of events, the production and delivery of publicity material and the organisation of an annual ball — Expenses related to these activities considerably exceeding the revenue derived from passing on the expense of some of those activities to the district organisations and from the sale of the tickets for the ball

Operative part of the judgment

Article 4(1) and (2) of the 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, external advertising activities carried out by a section of a Member State’s political party is not to be regarded as an economic activity.

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(<span class="super">1</span>) OJ C 247, 27.9.2008.