«(Sixth VAT Directive – Place of taxable transactions – Refund of VAT paid in another Member State – Motor vehicle made available under a leasing contract – Fuel management agreement – Person having been supplied with fuel)»

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supplies of goods – Leasing of vehicles – Filling up with fuel by the lessee in the name and at the expense of the lessor – Supply by lessor to lessee – Absence (Council Directive 77/388, Art. 5(1)) Article 5(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, under which supply of goods is to mean the transfer of the right to dispose of tangible property as owner, is to be interpreted as meaning that there is not a supply of fuel by the lessor of a vehicle to the lessee where the lessee fills up at filling stations the vehicle which is the subject-matter of a leasing contract, even if the vehicle is filled up in the name and at the expense of that lessor.see para. 37, operative part

JUDGMENT OF THE COURT (Fifth Chamber) 6 February 2003 (1)

((Sixth VAT Directive – Place of taxable transactions – Refund of VAT paid in another Member State – Motor vehicle made available under a leasing contract – Fuel management agreement – Person having been supplied with fuel))

In Case C-185/01,

REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation of 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 (Fifth Chamber),,

composed of: M. Wathelet, President of the Chamber, C.W.A. Timmermans, P. Jann, S. von Bahr and A. Rosas (Rapporteur), Judges,

Advocate General: P. Léger,

after considering the written observations submitted on behalf of:

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 19 September 2002,

gives the following

Community legislation

...

....

National legislation

Observations submitted to the Court

The answer of the Court

On those grounds,

THE COURT (Fifth Chamber),

in answer to the question referred to it by the Bundesfinanzhof by order of 22 February 2001, hereby rules:

Wathelet

Timmermans

Jann

von Bahr

Rosas

Delivered in open court in Luxembourg on 6 February 2003.

R. Grass

M. Wathelet

Registrar

President of the Fifth Chamber