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C 146/4 EN Official Journal of the European Union 21.6.

2003

JUDGMENT OF THE COURT JUDGMENT OF THE COURT

(Sixth Chamber) (Fifth Chamber)

of 3 April 2003 of 8 May 2003

in Case C-144/00 (Reference for a preliminary ruling from in Case C-269/00 (Reference for a preliminary ruling from
the Bundesgerichtshof): Matthias Hoffmann ( 1) the Bundesfinanzhof): Wolfgang Seeling v Finanzamt
Starnberg, (1)

(VAT — Sixth Directive — Exemptions for certain activities


in the public interest — Body — Meaning — Services (Sixth VAT Directive — Articles 6(2)(a) and 13B(b) —
performed by a natural person — Cultural services by a Private use by the taxable person of a dwelling in a building
soloist) forming, in its entirety, part of the assets of the business —
Such use not equivalent to the leasing or letting of immovable
property)
(2003/C 146/05)

(2003/C 146/06)
(Language of the case: German)
(Language of the case: German)
(Provisional translation; the definitive translation will be published
in the European Court Reports)
(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-144/00: Reference to the Court under Article 234


EC by the Bundesgerichtshof (Germany) for a preliminary
ruling in the criminal proceedings before that court against In Case C-269/00: Reference to the Court under Article 234
Matthias Hoffmann, on the interpretation of Article 13A(1)(n) EC by the Bundesfinanzhof (Germany) for a preliminary
of the Sixth Council Directive 77/388/EEC of 17 May 1977 ruling in the proceedings pending before that court between
on the harmonisation of the laws of the Member States relating Wolfgang Seeling and Finanzamt Starnberg, on the interpret-
to turnover taxes — Common system of value added tax: ation of Articles 6(2)(a), 13B(b) and 17(2)(a) of Sixth Council
uniform basis of assessment (OJ 1977 L 145, p. 1), the Court Directive 77/388/EEC of 17 May 1977 on the harmonisation
(Sixth Chamber), composed of: J.-P. Puissochet (Rapporteur), of the laws of the Member States relating to turnover taxes —
President of the Chamber, R. Schintgen, V. Skouris, F. Macken Common system of value added tax: uniform basis of assess-
and J.N. Cunha Rodrigues, Judges; L.A. Geelhoed, Advocate ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
General; H.A. Rühl, Principal Administrator, for the Registrar, composed of: M. Wathelet, President of the Chamber,
has given a judgment on 3 April 2003, in which it has ruled: C. W. A. Timmermans, D. A. O. Edward, P. Jann and S. von
Bahr (Rapporteur), Judges; F. G. Jacobs, Advocate General;
H. A. Rühl, Principal Administrator, for the Registrar, has
1. Article 13A(1)(n) of the Sixth Council Directive 77/388/EEC given a judgment on 8 May 2003, in which it has ruled:
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 Articles 6(2)(a) and 13B(b) of the Sixth Council Directive 77/388/
interpreted to the effect that the expression ‘other [recognised] EEC of 17 May 1977 on the harmonisation of the laws of the
cultural bodies’ does not exclude soloists performing individu- Member States relating to turnover taxes — Common system of
ally. value added tax: uniform basis of assessment, must be interpreted as
precluding national legislation which treats as an exempt supply of
services, on the basis that it constitutes a leasing or letting of
2. The heading of Article 13A of that directive does not, of itself, immovable property within the meaning of Article 13B(b), the
entail restrictions on the possibilities of exemption provided for private use by a taxable person of part of a building which is treated
by that provision. as forming, in its entirety, part of the assets of his business.

( 1) OJ C 176 of 24.6.2000. (1 ) OJ C 259 of 9.9.2000.