Judgment of the Court (Fifth Chamber) of 6 February 2003 in Case C-185/01 (Reference for a preliminary ruling from the Bundesfinanzhof): Auto Lease Holland BV v Bundesamt für Finanzen (Sixth VAT Directive — Place of taxable transactions — Refund of VAT paid in another Member State — Motor vehicle made available under a leasing contract — Fuel management agreement — Person having been supplied with fuel)
Date: 2003-04-05
Institutions: Court of Justice
Subjects: fuel tax, hire purchase, interpretation of the law, motor car, petrol, tax system

C 83/4

EN

Official Journal of the European Union

5.4.2003

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 13 February 2003

(Fifth Chamber)

of 6 February 2003

in Case C-131/01: Commission of the European Communi-
ties v Italian Republic (1)

in Case C-185/01 (Reference for a preliminary ruling
from the Bundesfinanzhof): Auto Lease Holland BV v
Bundesamt für Finanzen (1)

(Failure by a Member State to fulfil
its obligations —
Article 49 EC — Freedom to provide services — Patent
agents — Duty to be enrolled on the register of patent agents
of the host Member State — Obligation to have a residence
or place of business in the host Member State)

(Sixth VAT Directive — Place of taxable transactions —
Refund of VAT paid in another Member State — Motor
vehicle made available under a leasing contract — Fuel
management agreement — Person having been supplied with
fuel)

(2003/C 83/06)

(Language of the case: Italian)

(2003/C 83/07)

(Language of the case: German)

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

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

In Case C-131/01, Commission of the European Communities
(Agents: B. Mongin and R. Amorosi) v Italian Republic
(Agent: U. Leanza, assisted by O. Fiumara): Application for a
declaration that, by retaining rules requiring patent agents
established in other Member States to be enrolled on the Italian
register of patent agents and to have a residence or place of
business in Italy, in order to provide services before the Italian
Patent Office, the Italian Republic has failed to fulfil
its
obligations under Articles 49 EC to 55 EC concerning the
freedom to provide services,
(Sixth Chamber),
composed of:
J.-P. Puissochet, President of the Chamber,
R. Schintgen, C. Gulmann, F. Macken and J.N. Cunha Rodrigues
(Rapporteur), Judges; P. Léger, Advocate General; R. Grass,
Registrar, has given a judgment on 13 February 2003, in
which it:

the Court

1. Declares that by retaining rules

requiring patent agents
established in other Member States to be enrolled on the Italian
register of patent agents and to have a residence or place of
business in Italy, in order to provide services before the Italian
Patent Office,
its
obligations under Articles 49 EC to 55 EC;

the Italian Republic has failed to fulfil

2. Orders the Italian Republic to pay the costs.

In Case C-185/01: Reference to the Court under Article 234
EC by the Bundesfinanzhof (Germany) for a preliminary ruling
in the proceedings pending before that court between Auto
Lease Holland BV and Bundesamt
für Finanzen, on the
interpretation of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (OJ 1977 L 145,
p. 1), the Court (Fifth Chamber), composed of: M. Wathelet,
President of the Chamber, C.W.A. Timmermans, P. Jann, S. von
Bahr and A. Rosas (Rapporteur), Judges; P. Léger, Advocate
General; R. Grass, Registrar, has given a judgment on 6 Febru-
ary 2003, in which it has ruled:

Article 5(1) of Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment is to be interpreted as meaning that there
is not a supply of fuel by the lessor of a vehicle to the lessee where the
lessee fills up at filling stations the vehicle which is the subject-matter
of a leasing contract, even if the vehicle is filled up in the name and
at the expense of that lessor.

( 1) OJ C 150 of 19.5.2001.

(1) OJ C 200 of 14.07.2001.