Reports of Cases

2009 I-07533

Subject-matter

Interpretation of Articles 9(2)(a) and 26 of Directive 77/388/EEC: Sixth Council Directive 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) – Determination of the place where supplies are deemed to be provided – Supplies of services consisting in facilitating the exchange by the holders of rights to occupy a property intended for use by holidaymakers who are members of an association established by the taxable person for that purpose, for the rights of other owners

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A02PT1 : paragraph 24
• Directive 77/388 -A09 : paragraphs 20, 25
• Directive 77/388 -A09P1 : paragraphs 3, 20, 26, 40
• Directive 77/388 -A09P2 : paragraphs 20, 26
• Directive 77/388 -A09P2LA : paragraphs 1, 3, 18 - 19, 36 - 43
• Directive 77/388 -A26P1 : paragraph 4
• Directive 77/388 -A26P2 : paragraph 4
• Court of Justice - Judgment C -168/84 : paragraph 20
• Court of Justice - Judgment C -102/86 : paragraph 30
• Court of Justice - Judgment C -16/93 : paragraphs 24, 30
• Court of Justice - Judgment C -327/94 : paragraph 20
• Court of Justice - Judgment C -172/96 : paragraph 24
• Court of Justice - Judgment C -174/00 : paragraphs 24, 33
• Court of Justice - Judgment C -166/05 : paragraph 36
• Court of Justice - Judgment C -291/07 : paragraph 20

Operative part

• Interprets : Directive 77/388 -A09P2LA

Opinion

• Directive 77/388 -A02 : points 57, 81
  
• Directive 77/388 -A02PT1 : points 81, 87
  
• Directive 77/388 -A05 : point 54
  
• Directive 77/388 -A06 : point 54
  
• Directive 77/388 -A06P1 : point 53
  
• Directive 77/388 -A08 : point 54
  
• Directive 77/388 -A09P1 : points 5, 52, 54, 71 - 73, 84, 90, 100, 126, 128
  
• Directive 77/388 -A09P2 : points 1, 6, 52, 71 - 74, 82
  
• Directive 77/388 -A09P2LA : points 6, 24, 54, 73 - 75, 88, 108 - 128
  
• Directive 77/388 -A26 : points 7, 83, 94 - 100, 105 - 108
  
• Directive 77/388 -A26P1 : points 54, 100 - 104, 127 - 128
  
• Directive 77/388 -A26P2 : point 97
  
• Directive 94/47 : point 61
  
• Directive 94/47 -A01 : point 123
  
• Directive 94/47 -A02 : point 123
  
• Directive 2006/112 -A306 : point 7
  
• Directive 2006/112 -A307 : points 127 - 128
  
• Directive 2006/112 -A43 : points 5, 126 - 128
  
• Directive 2006/112 -A45 : points 6, 24, 126 - 128
  
• Court of Justice - Judgment C -139/84 : point 54
  
• Court of Justice - Judgment C -168/84 : points 50, 73
  
• Court of Justice - Judgment C -102/86 : point 63
  
• Court of Justice - Judgment C -230/87 : point 63
  
• Court of Justice - Judgment C -163/91 : point 96
  
• Court of Justice - Judgment C -68/92 : point 54
  
• Court of Justice - Judgment C -16/93 : points 57, 63
  
• Court of Justice - Judgment C -231/94 : point 54
  
• Court of Justice - Judgment C -327/94 : points 50, 73
  
• Court of Justice - Judgment C -167/95 : point 50
  
• Court of Justice - Judgment C -258/95 : point 63
  
• Court of Justice - Judgment C -172/96 : points 54, 57
  
• Court of Justice - Judgment C -308/96 : points 95 - 98, 105
  
• Court of Justice - Judgment C -349/96 : point 81
  
• Court of Justice - Judgment C -358/97 : point 114
  
• Court of Justice - Judgment C -34/99 : point 81
  
• Court of Justice - Judgment C -108/00 : point 73
  
• Court of Justice - Judgment C -174/00 : points 57, 63, 87
  
• Court of Justice - Judgment C -315/00 : point 114
  
• Court of Justice - Judgment C -149/01 : point 63
  
• Court of Justice - Judgment C -149/01 : points 95 - 96
  
• Court of Justice - Judgment C -275/01 : point 114
  
• Court of Justice - Opinion C -412/03 : points 54, 81
  
• Court of Justice - Judgment C -452/03 : points 50, 73
  
• Court of Justice - Judgment C -41/04 : points 73, 81
  
• Court of Justice - Judgment C -200/04 : points 96 - 98, 105
  
• Court of Justice - Judgment C -210/04 : point 63
  
• Court of Justice - Opinion C -166/05 : points 52, 110, 114
  
• Court of Justice - Judgment C -166/05 : points 72 - 73, 111
  
• Court of Justice - Judgment C -277/05 : point 63
  
• Court of Justice - Judgment C -425/06 : point 81
  
• Court of Justice - Opinion C -572/07 : point 81
  

Dates

Date of the lodging of the application initiating proceedings

• 31/01/2008

Date of the Opinion

• 02/04/2009

Date of the hearing

Information not available

Date of delivery

03/09/2009

References

Publication in the Official Journal

Application: OJ C 92 from 12.04.2008, p.16

Judgment: OJ C 267 from 07.11.2009, p.15

Name of the parties

RCI Europe

Notes on Academic Writings

1. Juul, Mette: Kommentar til EF-Dom i sag C-37/08 (SU 2009, 376) RCI Europe, Skat Udland 2009 nº 377 (DA)
2. Mosbrucker, Anne-Laure: Lieu de rattachement à la TVA, Europe 2009, Novembre, Comm. nº 433, p. 40 (FR)
3. Costaș, Cosmin Flavius: Hotărârea Curţii de Justiţie Europene din 3 septembrie 2009, cauza C-37/08, RCI Europe c. Commissioners for Her Majesty's Revenue and Customs. Acţiune preliminară formulată de VAT and Duties Tribunal, Londra (Regatul Unit), Curierul fiscal 2009 nº 9 p.45-47 (RO)
4. Carrasco González, Francisco M.: Jurisprudencia del Tribunal de Justicia de las CCEE, Revista española de Derecho Financiero 2010 p.284-288 (ES)
5. Van Zadelhoff, B.G.: Beslissingen in belastingzaken 2010 nº 43 (NL)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

VAT and Duties Tribunal, London - United Kingdom

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

The Value Added Tax (Tour Operators) Order 1987 Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, del Impuesto sobre el Valor Añadido, art. 70.1.1

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Première chambre (Cour)

Judge-Rapporteur

Borg Barthet

Advocate General

Trstenjak

Language(s) of the Case

• English
  

Language(s) of the Opinion

• German