Language of document :

Notice for the OJ

 

Reference for a preliminary ruling by the Vestre Landsret by order of that Court of 15 November 2002 in the case of Fonden Marselisborg Lystbådehavn against Skatteministeriet

    (Case C-428/02)

Reference has been made to the Court of Justice of the European Communities by order of the Vestre Landsret (Western Regional Court) of 15 November 2002, received at the Court Registry on 26 November 2002, for a preliminary ruling in the case of Fonden Marselisborg Lystbådehavn against Skatteministeriet (Ministry of Fiscal Affairs) on the following questions:

1)Must Article 13.B(b) of the Sixth VAT Directive (Council Directive 77/388)1 be construed as meaning that the term 'letting of immovable property' includes the letting of a boat site consisting of a section of a land-based port area and of a defined and identifiable water-based area?

2)Must Article 13.B(b)(2) of the Sixth VAT Directive be construed as meaning that the term 'vehicles' includes boats?

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1 - Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145 of 13.06.1977, p. 1).