Judgment of the Court (Sixth Chamber) of 26 June 2003. KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. Case C-442/01.

«(Sixth VAT Directive – Scope – Supply of services for consideration – Admission of a member to a partnership in consideration of payment of a contribution in cash)»

JUDGMENT OF THE COURT (Sixth Chamber)26 June 2003 (1)

((Sixth VAT Directive – Scope – Supply of services for consideration – Admission of a member to a partnership in consideration of payment of a contribution in cash))

and

THE COURT (Sixth Chamber),,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of the German Government, represented by W.-D. Plessing, acting as Agent, and of the Commission, represented by K. Gross, with A. Böhlke, at the hearing on 15 January 2003,

after hearing the Opinion of the Advocate General at the sitting on 6 February 2003,

gives the following

On those grounds,

THE COURT (Sixth Chamber),

Puissochet

Gulmann

Macken

Colneric

Cunha Rodrigues

R. Grass J.-P. Puissochet

Registrar

President of the Sixth Chamber