Judgment of the Court (Grand Chamber) of 26 June 2007 (reference for a preliminary ruling from the Landesgericht für Zivilrechtssachen Wien (Austria)) - T-Mobile Austria GmbH, 3G Mobile Telecommunications GmbH, Mobilkom austria Aktiengesellschaft, formerly mobilkom austria AG & Co. KG, Master-talk Austria Telekom Service GmbH & Co. KG, ONE GmbH, Hutchison 3G Austria GmbH, Tele.ring Telekom Service GmbH, successor to TRA 3G Mobilfunk GmbH v Republik Österreich
(Sixth VAT Directive - Taxable transactions - Definition of 'economic activity' - Article 4(2) - Allocation of rights making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services)
Language of the case: German
Referring court
Landesgericht für Zivilrechtssachen Wien
Parties to the main proceedings
Applicants: T-Mobile Austria GmbH, 3G Mobile Telecommunications GmbH, mobilkom austria Aktiengesellschaft, formerly mobilkom austria AG & Co. KG, master-talk Austria Telekom Service GmbH & Co. KG, ONE GmbH, Hutchison 3G Austria GmbH, tele.ring Telekom Service GmbH, successor to TRA 3G Mobilfunk GmbH
Defendant: Republik Österreich
Re:
Reference for a preliminary ruling - Landesgericht für Zivilrechtssachen Wien - Interpretation of Article 4(5) of and item 1 of Annex D to 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) - Activities or transactions carried out by a body governed by public law acting as a public authority - Allocation, by auction, of frequencies to mobile telephony operators
Operative part of the judgment
Article 4(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, is to be interpreted as meaning that the allocation, by auction by the national regulatory authority responsible for spectrum assignment, of rights such as rights to use frequencies in the electromagnetic spectrum with the aim of providing the public with mobile telecommunications services does not constitute an economic activity within the meaning of that provision and, consequently, does not fall within the scope of that directive.
____________1 - OJ C 262, 23.10.2004.