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Frauda Fiscala in materie de TVA. Hotarare CJUE
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  JUDGMENT OF 21.2. 2006—CASE C-419/02 JUDGMENT OF THE COURT Grand Chamber) 21 February 2006   In Case C-419/02, REFERENCE to the Court under Article 234EC for a preliminaryruling,brought by the HighCourt of Justice of EnglandandWales,Chancery Division, bydecision of 8 November 2002, received at the Court on 20 November 2002, in the proceedings BUPAHospitals Ltd, Goldsborough Developments Ltd   Commissioners of Customs   Excise,   Language of the case: English.   1688  BUPAHOSPITALS AND GOLDSBOROUGHDEVELOPMENTS THE COURT  GrandChamber) composed of V. Skouris,President, P. Jann, C.W.A. Timmermans, A. Rosas, K. Schiemann, J. Makarczyk, Presidents of Chambers, S. von Bahr  Rapporteur), J.N. Cunha Rodrigues, R. Silvade Lapuerta, K. Lenaerts, P. Kūris, E. Juhász and G. Arestis, Judges, Advocate General: M. Poiares Maduro, Registrar: K. Sztranc, Administrator, having regard to the written procedure and further to thehearing on 23 November 2004, afterconsideringthe observations submittedon behalf of: —BUPA Hospitals Ltd and Goldsborough Developments Ltd, by R. Venables QC, andby T. Lyons,Barrister, instructed by D. Garcia, Solicitor, — the UnitedKingdom Government, by R. Caudwell,acting as Agent, andby C.Vajda QC, — Ireland, by D.J. O Hagan,acting as Agent, andby A.M. Collins, SC,   1689  JUDGMENT OF 21.2. 2006—CASE C-419/02 — theNetherlandsGovernment, by H.G. Sevenster, acting as Agent, — theCommission of the European Communities, by R. Lyal, acting as Agent,after hearing the Opinion of the Advocate General atthe sitting on 7 April 2005, gives the following Judgment   This reference for a preliminary ruling relates to the interpretation of Articles 2 1), 4 1) and  2), 5 1), 10 2) and 17 of Sixth Council Directive 77/388/EEC of 17 May 1977 onthe harmonisation of the laws of the Member States relatingto turnover taxes — Common system of value addedtax: uniform basis of assessment  OJ 1977 L 145p. 1), as amended by Council Directive95/7/EC of 10 April 1995  OJ1995 L 102, p. 18, hereinafter ‘the SixthDirective’). 2 The reference was made in proceedings brought byBUPA Hospitals Ltd  ‘BUPA Hospitals’) and Goldsborough Developments Ltd  ‘Goldsborough Developments’), two companies in theBUPAgroup, against the Commissioners of Customs   Excise (‘theCommissioners’) in relation to thelatter s refusal to permit the deduction by   1690  BUPAHOSPITALS AND GOLDSBOROUGHDEVELOPMENTS BUPA Hospitals or by Goldsborough Developments of the sum of GBP 17.5 million  approximately EUR 26.2 million) paid byway of input valueadded tax  ‘VAT’) on payments on account for future supplies to be madeby twoother companies in the BUPA group. Legal framework  ommunity law 3 Article 2(1) of the SixthDirective provides that thesupply of goods and services effected for valuable consideration within the territory of the country by a taxableperson acting as such is to be subject to VAT. 4 Under Article 4(1) ofthat directive, ‘taxableperson’ means any person who independently carries out any economic activity specified in Article 4(2). ‘Economicactivities’ are defined in Article 4(2) as comprisingall activities of producers, tradersand persons supplying services, including the exploitationof tangible or intangible property for the purpose ofobtainingtrading income therefromon a continuing basis.   1691


Jul 23, 2017

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Jul 23, 2017
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