Case C-454/02: Reference for a preliminary ruling by the Bundessozialgericht by order of that Court of 30 October 2002 in the case of Karin Bautz against AOK Baden-Württemberg
Date: 2003-03-22
Institutions: Court of Justice
Subjects: freedom to provide services, health insurance, interpretation of the law, physician, social-security benefit

22.3.2003

EN

Official Journal of the European Union

C 70/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 4 September 2002 in the
case of Finanzamt Kassel-Goethestraße against Qualitair
Engineering Services Limited

(Case C-450/02)

(2003/C 70/01)

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 4 September 2002, received at the
Court Registry on 12 December 2002, for a preliminary ruling
in the case of Finanzamt Kassel-Goethestraße against Qualitair
Engineering Services Limited on the following question:

Does the fact that a national employer but not a foreign hirer
of labour is exempt from the obligation to deduct income tax
at source where a double taxation treaty provides that the
salary paid is to be exempt from income tax constitute an
infringement of Article 49 EC?

in the case of Finanzamt Gladbeck against Edith Linneweber
on the following questions:

1.

Is Article 13B(f) of Directive 77/388/EEC (1) to be inter-
preted as precluding a Member State from making the
organisation of gambling subject to value added tax if it
is exempt when organised by a licensed public casino?

2. Does Article 13B(f) of Directive 77/388/EEC prohibit a
Member State from making the operation of a gaming
machine subject to value added tax if the operation of a
gaming machine by a licensed public casino is exempt, or
must the game of chance machines operated outside
casinos also be comparable for that purpose in essential
respects, for example as regards the maximum stake and
the maximum winnings, with the gaming machines in
the casinos?

3.

Is the installer of the machine permitted to rely on the
exemption laid down in Article 13B(f) of Directive 77/
388/EEC?

(1) OJ L 145 of 13.06.1977, p. 1.

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 6 November in the case of
Finanzamt Gladbeck against Edith Linneweber

Reference for a preliminary ruling by the Bundessozial-
gericht by order of that Court of 30 October 2002 in the
case of Karin Bautz against AOK Baden-Württemberg

(Case C-453/02)

(2003/C 70/02)

(Case C-454/02)

(2003/C 70/03)

Reference has been made to the Court of Justice of the
the Bundesfinanzhof
European Communities by order of
(Federal Finance Court) of 6 November 2002, received at the
Court Registry on 13 December 2002, for a preliminary ruling

Reference has been made to the Court of
Justice of the
European Communities by order of the Bundessozialgericht

C 70/2

EN

Official Journal of the European Union

22.3.2003

(Federal Social Court) of 30 October 2002, received at the
Court Registry on 13 December 2002, for a preliminary
ruling in the case of Karin Bautz against AOK (Allgemeine
Ortskrankenkasse — General Local Health Insurance Fund)
Baden-Württemberg on the following questions:

1.

2.

Is it compatible with the provisions of Articles 49 and 50
EC for a Member State which has organised its sickness
insurance system in accordance with the principle of
benefits in kind, and which provides outpatient medical
care through authorised medical practitioners, to permit
the reimbursement of the cost of consulting unauthorised
medical practitioners — also where treatment is provided
in another Member State — only if treatment correspond-
ing to the generally accepted state of medical knowledge
is not available under the system of benefits in kind?

If this is deemed to be an inadmissible impediment to the
freedom to provide services, do the aforementioned
provisions of the EC Treaty permit German law to make
the reimbursement of the cost of privately obtained
medical services conditional — except in emergencies —
on a prior application being made for a decision by the
sickness insurance fund as to entitlement
to extra-
contractual treatment?

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 6 November 2002 in the
case of Finanzamt Herne-West against Savvas Akritidis

(Case C-462/02)

(2003/C 70/04)

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 6 November 2002, received at the
Court Registry on 23 December 2002, for a preliminary ruling
in the case of Finanzamt Herne-West against Savvas Akritidis
on the following questions:

1. Does Article 13B(f) of Directive 77/388/EEC (1) prohibit
a Member State from making the organisation of a card
game subject to value added tax solely if the organisation
of a card game by a licensed public casino is exempt, or
must card games organised outside casinos also be
comparable for that purpose in essential respects, for
example as regards the game rules, the maximum stake
and the maximum winnings, with card games in the
casinos?

2.

Is the installer of the machine permitted to rely on the
exemption laid down in Article 13B(f) of Directive 77/
388/EEC?

(1) OJ L 145 of 13.06.1977, p. 1.

Reference for a preliminary ruling by the Verwaltungs-
gericht Stuttgart by order of that Court of 19 December
2002 in the administrative-law proceedings between Inan
Cetinkaya and Land Baden-Württemberg

(Case C-467/02)

(2003/C 70/05)

Reference has been made to the Court of
Justice of the
European Communities by order of the Verwaltungsgericht
(Administrative Court) of 19 December 2002,
Stuttgart
received at the Court Registry on 27 December 2002, for
a preliminary ruling in the administrative-law proceedings
between Inan Cetinkaya and Land Baden-Württemberg on the
following questions:

1. Does a child born in Germany to a Turkish worker who
belongs to the regular labour force fall within the scope
of Article 7(1) of Decision No 1/80 of the EEC-Turkey
Association Council of 19 September 1980 on the
development of the Association (‘Decision No 1/80’)
where from his birth to at least the time he attained the
age of majority his residence was permitted initially solely
for the reason of family unity or, where his residence
permit was temporary, was not terminated solely for that
reason?

2.

Is Article 14 of Decision No 1/80 the only basis upon
which the right of a family member to access to the
employment market and to an extension of residence
under the second indent of Article 7(1) may be limited?

3. Does the imposition of three years’

juvenile sentence
constitute the definitive removal of the person concerned
from the labour force such that he loses his rights under
the second indent of Article 7(1) even if there is a real
possibility that only part of the sentence will require to
be served, albeit that if released early on licence the
person will be required to submit to treatment for drug
abuse and during the period of that treatment will not be
available for employment on the market?

4. Where it results from a short period of imprisonment
which is not suspended for probation, does the loss of a
job or, where the person concerned is unemployed, the
impossibility of applying for a job constitute voluntary
unemployment within the meaning of the second sen-
tence of Article 6(2) of Decision No 1/80 and therefore
not prevent the loss of the rights conferred by Article 6(1)
and Article 7(1) of Decision No 1/80?