Judgment of the Court (Sixth Chamber) of 6 November 2003 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) (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)
Date: 2004-01-10
Institutions: Court of Justice
Subjects: Greece, VAT, interpretation of the law, provision of services, remuneration of work, tax relief

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.

10.1.2004

EN

Official Journal of the European Union

C 7/17

2. Article 21(1)(c) 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 does not preclude
reimbursement of an amount mentioned in error by way of
value added tax on an invoice or other document serving as
invoice where the services at issue are not subject to value added
tax and the amount invoiced cannot therefore be classified as
value added tax.

(1) OJ C 169 of 13.7.2002 and OJ C 144 du 15.6.2002.

An administrative practice such as the one at issue in the main
proceedings, under which degrees awarded by a university of one
Member State cannot be recognised in another Member State when
the courses of preparation for those degrees were provided in the latter
Member State by another educational establishment in accordance
with an agreement made between the two establishments,
is
incompatible with Article 43 EC.

(1) OJ C 144 of 15.6.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 13 November 2003

ORDER OF THE COURT

(Fourth Chamber)

of 17 October 2003

in Case C-153/02 (Reference for a preliminary ruling from
the Giudice di pace di Genova): Valentina Neri v European
School of Economics (ESE Insight World Education Sys-
tem Ltd) (1)

(Freedom of establishment — Recognition of diplomas —
Degree issued by a university established in a Member State
— Courses of study in preparation for a degree awarded in
another Member State and by another educational establish-
ment)

nella causa C-35/02 (Reference for a preliminary ruling
from the Bundesverwaltungsgericht): Landeszahnärzte-
kammer Hessen v Markus Vogel, Third parties: Landes-
ärtztekammer Hessen, Oberbundesanwalt beim Bundes-
verwaltungsgericht (1)

(Article 104(3) of the Rules of Procedure — Freedom of
establishment — Freedom to provide services — Directives
78/686/EEC and 78/687/EEC — The practice of dentistry
by a doctor)

(2004/C 7/28)

(Language of the case: Italian)

(2004/C 7/29)

(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-153/02: Reference to the Court under Article 234 EC
by the Giudice di pace di Genova (Italy) for a preliminary
ruling in the proceedings pending before that court between
Valentina Neri and European School of Economics (ESE
Insight World Education System Ltd) on the interpretation of
Articles 39 EC, 43 EC and 49 EC, of Council Decision 63/266/
EEC of 2 April 1963 laying down general principles for
implementing a common vocational
training policy (OJ,
English Special Edition 1963-1964 (I), p. 25) and Council
Directive 89/48/EEC of 21 December 1988 on a general
system for the recognition of higher-education diplomas
awarded on completion of professional education and training
of at least three years’ duration (OJ 1989 L 19, p. 16), the
Court (Fifth Chamber), composed of: D.A.O. Edward, acting
for the President of the Fifth Chamber, A. La Pergola and
S. von Bahr (Rapporteur),
Jacobs, Advocate
General; L. Hewlett, Principal Administrator, for the Registrar,
has given a judgment on 13 November 2003, in which it has
ruled:

Judges; F.G.

In Case C-35/02: Reference to the Court under Article 234 EC
by the Bundesverwaltungsgericht (Germany) for a preliminary
ruling in the proceedings pending before that court between
Landeszahnärztekammer Hessen and Markus Vogel; Third
parties: Landesärtztekammer Hessen, Oberbundesanwalt beim
Bundesverwaltungsgericht, on the the interpretation of Council
Directive 78/687/EEC of 25 July 1978 concerning the coordi-
nation of provisions laid down by law, regulation or adminis-
trative action in respect of the activities of dental practitioners
(OJ 1978 L 233, p. 10), as amended by the Act concerning the
conditions of accession of the Republic of Austria, the Republic
of Finland and the Kingdom of Sweden and the adjustments to
the Treaties on which the European Union is founded (OJ
1994 C 241, p. 21, and OJ 1995 L 1, p. 1), the Court (Fourth
Chamber), composed of: C.W.A. Timmermans (Rapporteur),
President of the Chamber, A. La Pergola and S. von Bahr,
Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has
made an order on 17 October 2003, the operative part of
which is as follows: