Official Journal of the European Union

C 313/7

(Case C-253/07)

(Sixth VAT Directive - Exemption - Services linked to sport - Services supplied to persons taking part in sport - Services supplied to unincorporated associations and to corporate persons - Included - Conditions)

(2008/C 313/10)

Language of the case: English

Referring court

Parties to the main proceedings

Applicants: Canterbury Hockey Club, Canterbury Ladies Hockey Club

Defendant: The Commissioners for Her Majesty's Revenue and Customs

Re:

Reference for a preliminary ruling — High Court of Justice (Chancery Division) — Interpretation of Article 13A(1)(m) 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) — Exemption of certain services closely linked to sport or physical education — Meaning of ‘persons taking part in sport or physical education’ — Scope of persons covered

Operative part of the judgment

1.Article 13A(1)(m) 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, in the context of persons taking part in sport, it includes services supplied to corporate persons and to unincorporated associations, provided that — which it is for the national court to establish — those services are closely linked and essential to sport, that they are supplied by non-profit-making organisations and that their true beneficiaries are persons taking part in sport;

2.The expression ‘certain services closely linked to sport’, in Article 13A(1)(m) of Sixth Directive 77/388, does not allow the Member States to limit the exemption under that provision by reference to the recipients of the services in question.

(<span class="super">1</span>) OJ C 183, 4.8.2007.