C_2005106EN.01001701.xml

30.4.2005

Official Journal of the European Union

C 106/17

Reference for a preliminary ruling from the the House of Lords by order of that court of 3 November 2004 in United Utilities plc v Commissioners of Customs and Excise

(Case C-89/05)

(2005/C 106/32)

Language of the case: English

Reference has been made to the Court of Justice of the European Communities by order of the the House of Lords (United Kingdom) of 3 November 2004, received at the Court Registry on 18 February 2005, for a preliminary ruling in the proceedings between United Utilities plc and Commissioners of Customs and Excise on the following question:

Does the exemption for betting laid down in Article 13B(f) of the EC Sixth Council Directive of 17th May 1977 (Directive 77/388/EEC) (1) apply where a person (‘the Agent’) provides services on behalf of another person (‘the Principal’) of accepting bets from customers and communicating their acceptance by the Principal to customers where: (a) the actions of the Agent perform a necessary step in creating the legal relationship of a bet between the Principal and its customer and thereby consummate the betting transaction; but (b) the Agent makes no decisions as to the setting of odds, the odds being set by the Principal or in some cases determined by third parties under the rules of the sport in question; and (c) the Agent decides whether or not to accept bets on behalf of the Principal in accordance with criteria laid down by the Principal so that the Agent has no discretion?

(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 (OJ L 145, 13.06.1977, p. 1).