Order of the Court (Third Chamber) of 30 April 2002 in Case C-181/01 P: N v Commission of the European Communities (Appeal — Officials — Social security — Article 73 of the Staff Regulations — Definition of "accident" — Refusal to recognise HIV infection as an accident)
Date: 2002-07-13
Institutions: Court of Justice
Subjects: AIDS, General Court (EU), action for annulment (EU), damages, health expenditure, infringement of EU law

C 169/14

EN

Official Journal of the European Communities

13.7.2002

ORDER OF THE COURT

1.

(Third Chamber)

of 30 April 2002

in Case C-181/01 P: N v Commission of the European
Communities (1)

(Appeal — Officials — Social security — Article 73 of the
Staff Regulations — Definition of ‘accident’ — Refusal to
recognise HIV infection as an accident)

(2002/C 169/24)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

2.

In Case C-181/01 P: N, an official of the Commission of
the European Communities, residing in Brussels (Belgium),
represented by G. Durazzo, — appeal against the judgment of
the Court of First Instance of the European Communities in
Case T-2/00 N v Commission [2001] ECR-SC I-A-37 and II-
135, seeking to have that judgment set aside, the other party
to the proceedings being the Commission of the European
Communities, (Agent: J. Currall): — the Court (Third Chamber),
composed of: F. Macken, President of the Chamber, C. Gul-
mann (Rapporteur) and J.-P. Puissochet,
Judges; Advocate
General: L.A. Geelhoed, Registrar: R. Grass, has made an order
on 30 April 2002, in which:

1.

The appeal is dismissed.

2. N is ordered to bear the costs.

(1) OJ C 200 of 14.7.2001.

Is it possible to characterise as VAT, within the meaning
of the provisions of the Sixth VAT Directive (77/388/
EEC) (1), the amount mentioned on an invoice by a person
who provides services to the State as a salaried employee,
when the person providing those services mistakenly
considers that he is providing services to the State as a
self-employed person whilst, in reality, he is an employee
and, on the recommendation of his employer, charges
VAT on the invoices issued by him and not on his total
earnings received from the State, which in law constitute
the tax basis of assessment to VAT, subsequently collected
from his earnings, but where the amount thereof is
determined on the earnings by means of an internal
deduction method and the earnings are regarded as
containing the amount of VAT owed, while the State
reduces the amount of legitimate earnings paid to that
person by the element of VAT they are calculated to
contain?

Can there be a departure from the formal principle
governing the tax as set out in Article 21(1)(c) of the
Sixth VAT Directive (77/388/EEC) (that is to say, where
VAT is mentioned on the invoice or other document
serving as an invoice, such tax is payable to the State),
where the State, in performing that activity in pursuance
of its public authority, is under Article 4(5) of the above
directive not subject to tax, so as to render the mechanism
of deductions inapplicable thereto, and the said tax
cannot be and is not passed on to the end consumer
(namely, the individual who contracts with the State for
the translation of documents), the provider of services
being entitled to reimbursement of the tax paid to the tax
authority after deduction of any input tax in order to
avoid the State’s enrichment as a result thereof?

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

Reference for a preliminary ruling by the Athens Appeal
Court by order of that Court of 31 January 2002 in the
case of the Greek State against Maria Karageorgou

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 22 November 2001 in
the case of Finanzamt Gummersbach against Gerhard
Bockemühl

(Case C-78/02)

(2002/C 169/25)

(Case C-90/02)

(2002/C 169/26)

Reference has been made to the Court of Justice of the
European Communities by order of the Athens Appeal Court
(Greece) of 31 January 2002, received at the Court Registry on
11 March 2002, for a preliminary ruling in the case of the
Greek State against Maria Karageorgou on the following
questions:

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 22 November 2001, received at the