Case C-172/03: Reference for a preliminary ruling by the Verwaltungsgerichtshof by order of that Court of 31 March 2003 in the appeal by Dr. Wolfgang Heiser against Finanzlandesdirektion für Tirol
Date: 2003-07-05
Institutions: Court of Justice
Subjects: State aid, VAT, interpretation of the law, physician, tax exemption

5.7.2003

EN

Official Journal of the European Union

C 158/9

The Commission claims that the Court should:

— declare that, by failing to bring into force a system of full
protection for certain species in Annex II to Council
Directive 79/409/EEC of 2 April 1979 on the conser-
vation of wild birds (1), as amended by Council Directive
94/24/EC of 8 June 1994 (2), the Hellenic Republic has
failed to fulfil
its obligations under Article 7 of the
directive;

— order the Hellenic Republic to pay the costs.

country (restricted tax liability) are subject to a tax at source of
such a nature that a basic allowance or other allowance
for personal circumstances is not granted, whereas persons
resident in the country are entitled to such an allowance at the
time of ordinary assessment to income tax in respect of all
income which they receive in the Member State and abroad
(full tax liability), but where the first mentioned person’s lack
of right to a basic allowance is taken into account, inter alia,
by means of a tax rate which is lower than the rate applicable
for taxable persons resident in the country?

Pleas in law and main arguments

The Commission considers that the Hellenic Republic did not
correctly apply Article 7(4) of the directive, since, because late
dates were fixed for the end of the hunting season, it did not
bring into force a system of full protection for certain species
in Annex II to the directive. A percentage of those birds,
smaller or greater according to species, is not protected from
hunting activities in the period when they move in search of a
mate during which their survival is particularly threatened. In
reality such a system does not ensure the full protection of
birds during the stage when they move to their rearing
grounds, in infringement of Article 7(4) of the directive.

( 1) OJ L 103 of 25.4.1979, p. 1.
( 2) OJ L 164 of 30.6.1994, p. 9.

Reference for a preliminary ruling by the Regeringsrätten
by order of that Court of 10 April 2003 in the case of
Florian W. Wallentin against Riksskatteverket

(Case C-169/03)

(2003/C 158/15)

Reference has been made to the Court of Justice of the
European Communities by order of
the Regeringsrätten
(Supreme Administrative Court) of 10 April 2003, received at
the Court Registry on 14 April 2003, for a preliminary ruling
in the case of Florian W. Walentin against Riksskatteverket on
the following question:

Is Article 39 of the EC Treaty to be interpreted as precluding a
Member State’s legislation which provides that natural persons
who are not regarded as resident in the country for tax
purposes but who receive income from employment in the

Reference for a preliminary ruling by the Verwaltungsge-
richtshof by order of that Court of 31 March 2003 in the
appeal by Dr. Wolfgang Heiser against Finanzlandesdirek-
tion für Tirol

(Case C-172/03)

(2003/C 158/16)

Reference has been made to the Court of
Justice of the
European Communities by order of the Verwaltungsgerichts-
(Supreme Administrative Court) of 31 March 2003,
hof
received at the Court Registry on 14 April 2003,
for a
preliminary ruling in the appeal by Dr. Wolfgang Heiser
against Finanzlandesdirektion für Tirol
(Regional Finance
Directorate for the Tyrol) (Appeal Senate I) on the following
question:

Is State aid within the meaning of Article 87 EC (formerly
Article 92 of the EC Treaty) implied by the existence of a rule
such as that contained in Article XIV (3) of Federal Law BGBl
21/1995, as amended by BGBl 756/1996, whereby in the case
of medical practitioners the conversion from turnover liable
to turnover tax to turnover exempt from turnover tax does
not, in the case of goods that continue to be used in the
business, result in input tax already deducted being reduced
under Article 20 of the Sixth Council Directive 77/388/EEC (1)?

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