ORDER OF THE PRESIDENT OF THE COURT
11 March 2009 (*)
(Joinder)
In Case C-53/09,
REFERENCE for a preliminary ruling under Article 234 EC from the House of Lords (United Kingdom), made by decision of 15 December 2008, received at the Court on 6 February 2009, in the proceedings
Her Majesty’s Revenue and Customs
v
Loyalty Management UK Limited,
and in Case C-55/09,
REFERENCE for a preliminary ruling under Article 234 EC from the House of Lords (United Kingdom), made by decision of 15 December 2008, received at the Court on 6 February 2009, in the proceedings
Her Majesty’s Revenue and Customs
v
Baxi Group Limited,
THE PRESIDENT OF THE COURT,
after hearing the first Advocate General, E. Sharpston,
makes the following
Order
1 These references for a preliminary ruling concern the interpretation of Articles 5, 6 and 11A(1)(a) 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).
2 Since the subject-matter of the abovementioned cases is connected, they are, pursuant to Article 43 of the Rules of Procedure, to be joined for the purposes of the written and oral procedure and of the judgment.
On those grounds, the President of the Court hereby orders:
Cases C-53/09 and C-55/09 are joined for the purposes of the written and oral procedure and of the judgment.
Luxembourg, 11 March 2009.