Judgment of the Court (Second Chamber) of 12 May 2005 in Case C-444/03: Reference for a preliminary ruling from the Verwaltungsgericht Berlin Meta Fackler KG v Bundesrepublik Deutschland (Medicinal products for human use — Homeopathic medicinal products — National provision excluding from the special, simplified registration procedure a medicinal product composed of known homeopathic substances if its use as a homeopathic medicinal product is not generally known)
Date: 2005-07-23
Institutions: Court of Justice
Subjects: Germany, homeopathic product, interpretation of the law, medicinal product, pharmaceutical legislation

23.7.2005

EN

Official Journal of the European Union

C 182/11

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Second Chamber)

of 12 May 2005

(First Chamber)

of 12 May 2005

in Case C-444/03: Reference for a preliminary ruling from
the Verwaltungsgericht Berlin Meta Fackler KG v Bundes-
republik Deutschland (1)

in Case C-452/03: Reference for a preliminary ruling from
the High Court of Justice (England and Wales), Chancery
Division RAL (Channel Islands) Ltd and Others v Commis-
sioners of Customs and Excise (1)

(Medicinal products for human use — Homeopathic medic-
inal products — National provision excluding from the
special, simplified registration procedure a medicinal product
composed of known homeopathic substances if its use as a
homeopathic medicinal product is not generally known)

(VAT — Sixth Directive — Article 9(1) and (2) — Slot
gaming machines — Entertainment or similar activities —
Supplier of services established outside the territory of the
Community — Determination of the place where services are
supplied)

(2005/C 182/20)

(Language of the case: German)

(2005/C 182/21)

(Language of the case: English)

In Case C-444/03: reference for a preliminary ruling under
Article 234 EC from the Verwaltungsgericht Berlin (Germany),
made by decision of 28 August 2003, received at the Court on
21 October 2003, in the proceedings between Meta Fackler KG
and Bundesrepublik Deutschland — the Court
(Second
Chamber), composed of C.W.A. Timmermans, President of the
Chamber, R. Silva de Lapuerta, C. Gulmann (Rapporteur), P.
Kūris and J. Klučka,
Judges; P. Léger, Advocate General, K.
Sztranc, Administrator, for the Registrar, gave a judgment on
12 May 2005, the operative part of which is as follows:

In Case C-452/03: Reference for a preliminary ruling under
Article 234 EC from the High Court of Justice (England and
Wales), Chancery Division (United Kingdom), made by decision
of 17 October 2003, received at the Court on 27 October
2003, in the proceedings between RAL (Channel Islands) Ltd,
RAL Ltd, RAL Services Ltd, RAL Machines Ltd, on the one
hand, and Commissioners of Customs and Excise, on the other
— the Court (First Chamber), composed of P. Jann, President of
the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schie-
Judges; M. Poiares Maduro, Advocate
mann and E.
General, K. Sztranc, Administrator, for the Registrar, gave a
judgment on 12 May 2005, in which it ruled:

Juhász,

Articles 14 and 15 of Directive 2001/83/EC of the European Parlia-
ment and of the Council of 6 November 2001 on the Community
code relating to medicinal products for human use must be interpreted
as meaning that they preclude a national provision which does not
permit use of the special simplified registration procedure for a medic-
inal product composed of several known homeopathic substances
where its use as a homeopathic medicinal product is not generally
known.

first

The supply of services consisting of enabling the public to use, for
consideration, slot gaming machines installed in amusement arcades
established in the territory of a Member State must be regarded as
constituting entertainment or similar activities within the meaning of
the
indent of Article 9(2)(c) 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, so that the place where
those services are supplied is the place where they are physically carried
out.

(1) OJ C 21 of 24.01.2004.

(1) OJ C 7 of 10.01.2004.