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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Adam (epouse Urbing) (Taxation) [2001] EUECJ C-267/99 (11 October 2001) URL: https://www.bailii.org/eu/cases/EUECJ/2001/C26799.html Cite as: [2001] ECR I-7467, ECLI:EU:C:2001:534, [2003] BTC 5240, [2001] EUECJ C-267/99, Case C-267/99, [2003] 2 CMLR 33, [2003] BVC 296, EU:C:2001:534 |
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JUDGMENT OF THE COURT (Second Chamber)
11 October 2001 (1)
(Sixth VAT directive - Concept of liberal profession - Managing agent of buildings in co-ownership)
In Case C-267/99,
REFERENCE to the Court under Article 234 EC by the Tribunal d'arrondissement de Luxembourg (Luxembourg) for a preliminary ruling in the proceedings pending before that court between
Christiane Urbing-Adam,
and
Administration de l'enregistrement et des domaines,
on the interpretation of Annex F(2) of the 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),
THE COURT (Second Chamber),
composed of: N. Colneric, President of the Chamber, V. Skouris (Rapporteur) and J.N. Cunha Rodrigues, Judges,
Advocate General: A. Tizzano,
Registrar: R. Grass,
after considering the written observations submitted on behalf of:
- Mrs Urbing-Adam, by F. Entringer, avocat,
- l'Administration de l'enregistrement et des domaines, by A. Kronshagen, avocat,
- the Danish Government, by J. Molde, acting as Agent,
- the Commission of the European Communities, by E. Traversa and G. Berscheid, acting as Agents,
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 29 March 2001,
gives the following
The legal background
The Sixth Directive
Provisions of the Sixth Directive referring to the liberal professions
Services supplied by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the second Council Directive of 11 April 1967.
Provisions of the Sixth Directive relating to rates of tax
In certain cases, the supply of goods or services may be made subject to increased or reduced rates. Each reduced rate shall be so fixed that the amount of value added tax resulting from the application thereof shall be such as in the normal way to permit the deduction therefrom of the whole of the value added tax deductible under the provisions of Article 17.
Member States which at 1 January 1991 applied a reduced rate to supplies of goods and services other than those specified in Annex H may apply the reduced rate or one of the two reduced rates provided for in Article 12(3) to such supplies, provided that the rate is not lower than 12%.
National law
National legislation concerning VAT
National legislation on the activity of managing agent
The main proceedings and the questions referred for a preliminary ruling
(1) Is the concept of a liberal profession mentioned in Annex F(2) to the Sixth Council Directive (77/388/EEC), on the harmonisation of the laws of the Member States relating to turnover taxes, an independent concept of Community law?
If the answer to the first question is in the affirmative:
(2) Does the concept of a liberal profession cover the activity of a managing agent of buildings in co-ownership?
Jurisdiction of the Court of Justice
The questions referred for a preliminary ruling
The liberal professions mentioned in Annex F(2) to the Sixth Directive are activities which involve a marked intellectual character, require a high-level qualification and are usually subject to clear and strict professional regulation. In the exercise of such an activity, the personal element is of special importance and such exercise always involves a large measure of independence in the accomplishment of the professional activities.
Costs
42. The costs incurred by the Danish Government and by the Commission, which have submitted observations to the Court, are not recoverable. Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court.
On those grounds,
THE COURT (Second Chamber),
in answer to the questions referred to it by the Tribunal d'arrondissement de Luxembourg by judgment of 15 July 1999, hereby rules:
It is for each Member State to determine and define the transactions to which may be applied a reduced rate under Article 12(4) of the 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, until 31 December 1992, and under Article 28(2)(e) of that directive as amended by Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388 (approximation of VAT rates), as from 1 January 1993, subject to the necessity to respect the principle of neutrality of the value added tax.
The liberal professions mentioned in Annex F(2) to the Sixth Directive 77/388 are activities which involve a marked intellectual character, require a high-level qualification and are usually subject to clear and strict professional regulation. In the exercise of such an activity, the personal element is of special importance and such exercise always involves a large measure of independence in the accomplishment of the professional activities.
Colneric
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Delivered in open court in Luxembourg on 11 October 2001.
R. Grass N. Colneric
Registrar President of the Second Chamber
1: Language of the case: French.