EU & Human Rights

RAL (Channel Islands) EA (Taxation)

[2005] EUECJ C45203Court of Justice of the European Union (including the General Court)2005

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(VAT - Sixth Directive - Article 9(1) and (2) - Slot gaming machines - Entertainment or similar activities - Supplier of services established outside the territory of the Community - Determination of the place where services are supplied)

REFERENCE for a preliminary ruling under Article 234 EC from the High Court of Justice of England and Wales, Chancery Division (United Kingdom), made by decision of 17 October 2003, received at the Court on 27 October 2003, in the proceedings

composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schiemann and E. Juhász, Judges,

having regard to the written procedure and further to the hearing on 24 November 2004,

- RAL (Channel Islands) Ltd, RAL Ltd, RAL Services Ltd and RAL Machines Ltd, by K. Lasok QC and V. Sloane, Barrister,

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