Opinion of the Advocate General — ECLI:EU:C:2003:289
Date: 2003-05-15
Language of the case: Greek
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Greece

Summary of the Judgment 
1. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Taxable persons — Persons providing services to the State under 
an employer-employee relationship — Excluded — Provider unaware of that rela-
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SUMMARY — JOINED CASES C-78/02 TO C-80/02 
tionship — Establishment of an invoice mentioning an amount of value added tax — 
Amount not to be so categorised 
(Council Directive 77/388, Arts 2(1) and 4(1) and (4)) 
2. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Adjustment of tax improperly invoiced — Amount mentioned as 
value added tax on an invoice following a mistake as to the categorisation of the service 
provided — Reimbursement of the amount not precluded by Article 21(1) (c) of 
Directive 77/388 
(Council Directive 77/388, Art. 21(1)(c)) 
1. The amount mentioned as value added 
tax on the invoice drawn up by a 
person providing services to the State 
may not be classified as value added 
tax where that person erroneously 
believes that he is providing those 
services as a self-employed person 
whilst in reality there is an employer-
employee relationship. 
In fact, such a person is not a 'taxable 
p e r s o n ' w i t h i n the m e a n i n g of 
Article 4(1) of the Sixth Directive 
7 7 / 3 8 8 and , a cco rd ing ly , unde r 
Article 2(1) thereof the services which 
that person provides are not subject to 
VAT. 
(see paras 40, 42, 
operative part 1) 
2. Article 21(1)(c) of Sixth Directive 
77/388, under which value added tax 
is liable to be paid if it is mentioned on 
an invoice or other document serving 
as such, does not preclude reimburse­
ment of an amount mentioned in error 
by way of value added tax on an 
invoice or other document serving as 
invoice where the services at issue are 
not subject to value added tax and the 
amount invoiced cannot therefore be 
classified as value added tax. 
(see para. 53, operative part 2) 
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