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European Union
Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise (C-498/03)
Judgment
On the questions referred
The first question
25

Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise (C-498/03)

Judgment of 26 May 2005law://eu/cjeu/2003/c-498-03/para_25@2026-11-10

25From that point of view, whether a specific transaction is subject to or exempt from VAT cannot depend on its classification in national law (see Case C-76/99 Commission v France [2001] ECR I-249, paragraph 26, and Case C-315/00 Maierhofer [2003] ECR I-563, paragraph 26).

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-498/03 · ECLI:EU:C:2005:322
Decided: 26 May 2005
Procedure: Preliminary reference
Applicants: Kingscrest Associates Ltd; Montecello Ltd
Defendant: Commissioners of Customs and Excise
Rapporteur: A. Ó Caoimh
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 5 judges
A. Rosas, A. Borg Barthet, A. La Pergola, J. Malenovský, A. Ó Caoimh
Language: English
Official: CURIA · EUR-Lex 62003CJ0498

Topics

Value added tax

History · 1 version

26 May 2005Reading

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 18: European Commission v United Kingdom of Great Britain and Northern Ireland (C-346/08); MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-620/21); Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj (C-612/20); EQ v Administration de l'Enregistrement, des Domaines et de la TVA (C-846/19); Idealmed III – Serviços de Saúde SA v Autoridade Tributária e Aduaneira (C-211/18); Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern (C-4/18, C-5/18)2 provisions; Les Jardins de Jouvence SCRL v État belge (C-335/14); 'go fair' Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13); Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa (C-319/12)2 provisions; Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; Finanzamt Steglitz v Ines Zimmermann (C-174/11)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)2 provisions; European Commission v French Republic (C-492/08)2 provisions; CopyGene A/S v Skatteministeriet (C-262/08)2 provisions; Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I (C-473/08); Skatteverket v AB SKF (C-29/08); Erhard Eschig v UNIQA Sachversicherung AG (C-199/08); Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs (C-253/07)
Cites 18: The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham (C-296/95); Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (C-141/00); 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; Assurandør-Societetet et v Skatteministeriet (C-8/01); Rudolf Maierhofer v Finanzamt Augsburg-Land (C-315/00); Kennemer Golf & Country Club v Staatssecretaris van Financiën (C-174/00); Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (C-45/01); Commission of the European Communities v French Republic (C-76/99); Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise (C-216/97); Commission of the European Communities v Federal Republic of Germany (C-287/00); Wilhelm Mecklenburg v Kreis Pinneberg - Der Landrat (C-321/96); Criminal proceedings against Matthias Hoffmann (C-144/00); Commission of the European Communities v Federal Republic of Germany (C-109/02); Commission of the European Communities v Ireland (C-358/97); Sinclair Collis Ltd v Commissioners of Customs & Excise (C-275/01); W. Bulthuis-Griffioen v Inspecteur der Omzetbelasting (C-453/93); Commissioners of Customs and Excise v Zoological Society of London (C-267/00); Belgian State v Temco Europe SA (C-284/03)