Case C-185/01: Reference for a preliminary ruling by the Bundesfinanzhof by order of 22 February 2001 in the case of Auto Lease Holland B.V. v Bundesamt für Finanzen
Date: 2001-07-14
Institutions: Court of Justice
Subjects: fuel tax, hire purchase, interpretation of the law, motor car, petrol, tax system

14.7.2001

EN

Official Journal of the European Communities

C 200/49

The appellant claims that the Court should:

— set aside the judgment delivered on 13 February 2001 by
the Court of First Instance of the European Communities
(Fifth Chamber) in Case T-166/00 Hirschfeldt v European
Environment Agency;

— proceed to adjudicate afresh in the matter, and thus:

Where a lessee fills up a leased car in the name and at the
expense of the lessor at filling stations, is there a supply of fuel
by the lessor to the lessee and must tax be paid on this supply
at the place of supply within the meaning of Article 8(1)(b) of
Directive 77/388/EEC or is the ‘onward supply’ included in the
lessor’s supply of a service that is taxable under Article 9 of
Directive 77/388/EEC?

— annul the decision cancelling internal competition
EEA/T/99/1, communicated to the appellant by
letter of 27 September 1999;

— annul the decision of 13 December 1999 transfer-
ring the appellant from the Commission to the
European Environment Agency,
inasmuch as it
classifies him in grade A5, step 3, with effect from
1 November 1999;

— order the respondent to pay the costs of the two sets

of proceedings.

Pleas in law and main arguments

— The Court of First Instance committed an error of law in
finding that the Commission’s threats ‘definitively to
cease using transfers in future’ for the benefit of the
European Environment Agency in the event of a refusal
to cancel internal competition EEA/T/99/1 did not have
the effect of vitiating the way in which the appointing
authority had exercised its discretion by proceeding to
cancel the competition in question.

— The Court of First Instance committed an error of law in
imposing conditions for appointment as an established
official which are not provided for in the third paragraph
of Article 8 of the Staff Regulations and in failing to
verify whether the European Environment Agency had in
fact reconstituted the appellant’s career as regards both
the his grade on establishment and his seniority in step.

(1) OJ L 145 of 13.6.1977, p. 1.

Reference for a preliminary ruling by the Verwaltungsger-
icht Stuttgart by order of 4 April 2001 in the case of
Alexander Dory v Federal Republic of Germany —
Kreiswehrersatzamt Schwäbisch Gmünd

(Case C-186/01)

(2001/C 200/88)

Reference has been made to the Court of Justice of the
European Communities by order of 4 April 2001 by the
Verwaltungsgericht Stuttgart (Administrative Court, Stuttgart),
which was received at the Court Registry on 30 April 2001,
for a preliminary ruling in the case of Alexander Dory v
Federal Republic of Germany Kreiswehrersatzamt (District
Recruiting Office) Schwäbisch Gmünd on the following ques-
tion, in particular with regard to the interpretation of Article 2
of Directive 76/207/EEC of 9 February 1976 on the implemen-
tation of the principle of equal treatment for men and women
as regards access to employment, vocational training and
promotion, and working conditions (1):

Does German compulsory military service for men only
conflict with European law?

(1) OJ L 39 of 14.2.1976, p. 40.

Reference for a preliminary ruling by the Bundesfinanzh-
of by order of 22 February 2001 in the case of Auto Lease
Holland B.V. v Bundesamt für Finanzen

(Case C-185/01)

(2001/C 200/87)

Reference for a preliminary ruling by the Unabhängiger
Verwaltungssenats Salzburg by order of that court of 25
April 2001 in the case of Francisco Javier Gonzales
Moreno

Reference has been made to the Court of Justice of the
European Communities by order of 22 February 2001 by the
Bundesfinanzhof (Federal Finance Court), which was received
at the Court Registry on 30 April 2001, for a preliminary
ruling in the case of Auto Lease Holland B.V. v Bundesamt für
Finanzen on the following question (1):

(Case C-188/01)

(2001/C 200/89)

Reference has been made to the Court of Justice of the
European Communities by order of the Unabhängiger Verwal-