Judgment of the Court (Fifth Chamber) of 13 November 2003 in Case C-42/02 (Reference for a preliminary ruling from the Ålands förvaltningsdomstol): Diana Elisabeth Lindman (Freedom to provide services — Lottery tickets — Amount won in a game of chance held in another Member State — Income tax — Tax on games of chance — Special regime in the Åland Islands)
Date: 2004-01-10
Institutions: Court of Justice
Subjects: game of chance, interpretation of the law, tax exemption, tax on income

C 7/16

EN

Official Journal of the European Union

10.1.2004

1. Dismisses the application.

JUDGMENT OF THE COURT

2. Orders the Kingdom of the Netherlands to pay the costs.

(1) OJ C 84 of 6.4.2002.

(Sixth Chamber)

of 6 November 2003

JUDGMENT OF THE COURT

(Fifth Chamber)

of 13 November 2003

in Case C-42/02 (Reference for a preliminary ruling
from the Ålands förvaltningsdomstol): Diana Elisabeth
Lindman (1)

(Freedom to provide services — Lottery tickets — Amount
won in a game of chance held in another Member State —
Income tax — Tax on games of chance — Special regime in
the Åland Islands)

in Case C-78/02 (Reference for a preliminary ruling from
the Dioikitiko Efeteio Athinon): Elliniko Dimosio v Maria
Karageorgou (C-78/02), Katina Petrova (C-79/02), Loukas
Vlachos (C-80/02) (1)

(Sixth VAT Directive — Article 21(1)(c) — Persons liable
to tax — Person mentioning the tax on an invoice — Tax
paid in error by a non-taxable person and included in the
invoice established by that person)

(2004/C 7/27)

(Language of the case: Greek)

(2004/C 7/26)

(Language of the case: Swedish)

(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)

Lindman,

In Case C-42/02: Reference to the Court under Article 234 EC
by the Ålands förvaltningsdomstolen (Finland) for a prelimi-
nary ruling in the proceedings brought before that court by
of
Elisabeth
Diana
Article 49 EC, the Court
(Fifth Chamber), composed of:
C.W.A. Timmermans, President of the Fourth Chamber, acting
as President of the Fifth Chamber, D.A.O. Edward (Rapporteur)
and P. Jann, Judges; C. Stix-Hackl, Advocate General; L. Hew-
lett, Principal Administrator, for the Registrar, has given a
judgment on 13 November 2003, in which it has ruled:

interpretation

the

on

Article 49 EC prohibits a Member State’s legislation under which
winnings from games of chance organised in other Member States
are treated as income of the winner chargeable to income tax, whereas
winnings from games of chance conducted in the Member State in
question are not taxable.

(1) OJ C 109 of 4.5.2002.

In Joined Cases C-78/02 to C-80/02: References to the Court
under Article 234 EC by the Diikitiko Efetio Athinon (Greece)
for a preliminary ruling in the proceedings pending before that
court between Elliniko Dimosio and Maria Karageorgou (C-78/
02), Katina Petrova (C-79/02), Loukas Vlachos (C-80/02), on
the interpretation of the 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) and in particular the rule in Article 21(1)(c) of that
directive to the effect that VAT is payable by any person who
mentions VAT on an invoice, the Court (Sixth Chamber),
composed of:
J.-P. Puissochet, President of the Chamber,
R. Schintgen, V. Skouris, N. Colneric and J.N. Cunha Rodrigues
(Rapporteur), Judges; L.A. Geelhoed, Advocate General; H. von
Holstein, Deputy Registrar, has given a judgment on 6 Novem-
ber 2003, in which it has ruled:

1.

The amount mentioned as value added tax on the invoice drawn
up by a person providing services to the State may not be
classified as value added tax where that person erroneously
believes that he is providing those services as a self-employed
person whilst in reality there is an employer-employee relation-
ship.