Reference for a preliminary ruling from the Landgericht Berlin (Germany) lodged on 29 October 2007 — M.C.O. Congres v suxess GmbH

(Case C-476/07)

(2008/C 22/44)

Language of the case: German

Referring court

Landgericht Berlin

Parties to the main proceedings

Applicant: M.C.O. Congres

Defendant: suxess GmbH

Question referred

Is Article 9(2)(e) 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 (1), last amended by Directive 1999/85/EC of 22 October 1999 (OJ 1999 L 277, p. 34), to be interpreted as meaning that if services are supplied in connection with sports and cultural services under Article 259 A 4(a) of the Code Général des Impôts (General Tax Code) in the form of the grant to the person to whom the services are supplied of permission to advertise on surfaces, in premises where events take place and on t-shirts, then they are advertising services within the meaning of Article 9(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 with the result that the services are deemed to have been supplied at the place where the person to whom the services have been supplied has his place of business?

(1)  OJ 1977 L 145, p. 1.