Case C-152/02: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 21 March 2002 in the case of Terra Baubedarf-Handel GmbH against Finanzamt Osterholz-Scharmbeck
Date: 2002-06-29
Institutions: Court of Justice
Subjects: interpretation of the law, tax relief, taxpayer

29.6.2002

EN

Official Journal of the European Communities

C 156/7

Pleas in law and main arguments

The period for implementation of the directive expired on
14 March 2000.

4.

Is it in breach of Directive 93/104/EC for a rule of
national law to permit a collective agreement or a works
agreement based on a collective agreement to allow rest
periods, where time is spent on call and stand-by, to be
adapted to the special circumstances of such duties,
including in particular reductions in rest periods as a
result of work actually being carried out, with these
periods of duty being compensated for at other times?

(1) OJ 1998 L 77, p. 36.

(1) OJ L 307, p. 18.

Reference for a preliminary ruling by the Landesarbeits-
gericht Schleswig-Holstein by order of that Court of
25 March 2002 in the case of Landeshauptstadt Kiel
against Dr. med. Norbert Jaeger

(Case C-151/02)

(2002/C 156/12)

Reference has been made to the Court of Justice of the
European Communities by order of the Landesarbeitsgericht
Schleswig-Holstein (Schleswig-Holstein Higher Labour Court)
of 25 March 2002, received at the Court Registry on 26 April
2002, for a preliminary ruling in the case of Landeshauptstadt
Kiel against Dr. med. Norbert Jaeger on the following questions:

1. Does time spent on call by an employee in a hospital, in
general, constitute working time within the meaning of
Article 2(1) of Directive 93/104/EC (1) even where the
employee is permitted to sleep at times when he is not
required to work?

2.

3.

Is it in breach of Article 3 of Directive 93/104/EC for a
rule of national law to classify time spent on call as a rest
period unless work is actually carried out, where the
employee stays in a room provided in a hospital and
works as and when required to do so?

Is it in breach of Directive 93/104/EC for a rule of
national law to permit a reduction in the daily rest period
of 11 hours in hospitals and other establishments for the
treatment, care and supervision of persons, where the
amount of time actually worked during time spent on
call or stand-by, not exceeding one half of the rest period,
is compensated for at other times?

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 21 March 2002 in the
case of Terra Baubedarf-Handel GmbH against Finanzamt
Osterholz-Scharmbeck

(Case C-152/02)

(2002/C 156/13)

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 21 March 2002, received at the
Court Registry on 26 April 2002, for a preliminary ruling in
the case of Terra Baubedarf-Handel GmbH against Finanzamt
Osterholz-Scharmbeck on the following question:

Can a taxable person exercise his right to deduct only in
respect of the calendar year in which he holds an invoice
pursuant to Article 18(1)(a) of Directive 77/388/EEC (1) or
must the right to deduct always be exercised (even if retrospec-
tively) in respect of the calendar year in which the right to
deduct pursuant to Article 17(1) of Directive 77/388/EEC
arose?

(1) OJ L 145, p. 1.