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Case C-592/15: Judgment of the Court (Fourth Chamber) of 15 February 2017 (request for a preliminary ruling from the Court of Appeal of England and Wales (Civil Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v British Film Institute (Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States)

ECLI:EU:UNKNOWN:62015CA0592

62015CA0592

February 15, 2017
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10.4.2017

Official Journal of the European Union

C 112/9

(Case C-592/15) (<span class="super note-tag">1</span>)

((Reference for a preliminary ruling - Value added tax - Sixth Directive 77/388/EEC - Article 13A(1)(n) - Exemptions for certain cultural services - No direct effect - Determination of the exempt cultural services - Discretion of the Member States))

(2017/C 112/13)

Language of the case: English

Referring court

Parties to the main proceedings

Applicant: Commissioners for Her Majesty’s Revenue and Customs

Respondent: British Film Institute

Operative part of the judgment

Article 13A(1)(n) 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, exempting ‘certain cultural services’, must be interpreted as not being of direct effect, so that in the absence of transposition that provision may not be relied on directly by a body governed by public law or other cultural body recognised by the Member State concerned supplying cultural services.

(<span class="note">1</span>) OJ C 27, 25.1.2016.

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