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European Union
Auto Lease Holland BV v Bundesamt für Finanzen (C-185/01)
The question referred for a preliminar…
The answer of the Court
31

Auto Lease Holland BV v Bundesamt für Finanzen (C-185/01)

Judgment of 6 Feb 2003law://eu/cjeu/2001/c-185-01/para_31@2026-11-10

31Under Article 5(1) of the Sixth Directive, ‘“[s]upply of goods” shall mean the transfer of the right to dispose of tangible property as owner’.

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

Key facts

Court: Court of Justice
Case: C-185/01 · ECLI:EU:C:2003:73
Decided: 6 Feb 2003
Procedure: Preliminary reference
Applicant: Auto Lease Holland BV
Defendant: Bundesamt für Finanzen
Rapporteur: A. Rosas
Advocate General: P. Léger
Bench: 4 judges
C.W.A. Timmermans, P. Jann, S. von Bahr, A. Rosas
Official: CURIA · EUR-Lex 62001CJ0185

Topics

Value added tax

History · 1 version

6 Feb 2003Reading

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 10: Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)2 provisions; Skatteverket v Digital Charging Solutions GmbH (C-60/23)3 provisions; UAB “P” v Dyrektor Izby Skarbowej w B (C-48/20)2 provisions; Vega International Car Transport and Logistic – Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (C-235/18)4 provisions; Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (C-42/14)5 provisions; Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd and Baxi Group Ltd (C-53/09, C-55/09)2 provisions; Belgian State v Nathalie De Fruytier (C-237/09)2 provisions; Aktiebolaget NN v Skatteverket (C-111/05)2 provisions; Centralan Property Ltd v Commissioners of Customs & Excise (C-63/04)2 provisions; Finanzamt Bergisch Gladbach v HE (C-25/03)
Cites 3: 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; Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country; Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88)