In Case C-259/10

ORDER OF THE PRESIDENT OF THE COURT

9 August 2010(*)

(Joinder)

In Case C-259/10,

REFERENCE for a preliminary ruling under Article 267 TFEU from the Court of Appeal (England and Wales) (Civil Division) (United Kingdom), made by decision of 20April 2010, received at the Court on 26May 2010, in the proceedings

Commissioners for Her Majesty’s Revenue and Customs

v

The Rank Group PLC,

and in Case C-260/10,

REFERENCE for a preliminary ruling under Article 267 TFEU from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom), made by decision of 13May 2010, received at the Court on 26May 2010, in the proceedings

Commissioners for Her Majesty’s Revenue and Customs

v

The Rank Group PLC,

THE PRESIDENT OF THE COURT,

after hearing the Advocate General, Y. Bot,

makes the following

Order

1The references for a preliminary ruling concern the interpretation of Article 13B(f) 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 L145, p.1).

2Since the above cases are connected by their subject-matter, it is appropriate, in accordance with Article 43 of the Rules of Procedure, to join them for the purposes of the written and oral procedures and of the judgment.

On those grounds, the President of the Court hereby orders:

Cases C‑259/10 and C‑260/10 are joined for the purposes of the written and oral procedures and of the judgment.

Luxembourg, 9August 2010.

* Language of the cases: English.