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European Union
Empire Stores Ltd v Commissioners of Customs and Excise (C-33/93)
Judgment
16

Empire Stores Ltd v Commissioners of Customs and Excise (C-33/93)

Judgment of 2 Jun 1994law://eu/cjeu/1993/c-33-93/para_16@2026-11-12

16The link between the supply of the article without extra charge and the introduction of a potential customer must be regarded as direct, since if the service is not provided no article is due from or supplied without extra charge by Empire Stores.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-33/93 · ECLI:EU:C:1994:225
Decided: 2 Jun 1994
Procedure: Preliminary reference
Applicant: Empire Stores Ltd
Defendant: Commissioners of Customs and Excise
Rapporteur: F. A. Schockweiler
Advocate General: W. Van Gerven
Bench: 4 judges
C. N. Kakouris, F. A. Schockweiler, P. J. G. Kapteyn, J. L. Murray
Language: English
Official: CURIA · EUR-Lex 61993CJ0033

Topics

Value added tax

History · 1 version

2 Jun 1994Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 7: San Domenico Vetraria SpA v Agenzia delle Entrate (C-94/19)2 provisions; Efir OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-19/12); Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD (C-549/11)2 provisions; De Danske Bilimportører v Skatteministeriet (C-98/05)2 provisions; Bertelsmann AG v Finanzamt Wiedenbrück (C-380/99)2 provisions; Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt (C-258/95)2 provisions; Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise (C-330/95)2 provisions
Cites 3: Treaty on the Functioning of the European Union (consolidated 2016); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise (230/87)