Case C-240/05: Reference for a preliminary ruling from the Cour d'appel du Grand-Duché de Luxembourg by judgment of that court of 1 June 2005 in Administration de l'Enregistrement et des Domaines v EURODENTAL SARL
Date: 2005-08-06
Institutions: Court of Justice
Subjects: delivery, interpretation of the law, provision of services, tax exemption, tax relief

6.8.2005

EN

Official Journal of the European Union

C 193/19

Reference for a preliminary ruling from the Cour d'appel
du Grand-Duché de Luxembourg by judgment of that
court of 1 June 2005 in Administration de l'Enregistre-
ment et des Domaines v EURODENTAL SARL

and thus within the ambit of Article 17(3)(b) of the directive
giving rise to the right to deduct input tax when the delivery
is made by an operator established in a Member State of the
Community to an operator established in another Member
State and when the conditions relating to the application of
Article 15(3) as worded prior to 1 January 1993 are met?

(Case C-240/05)

(1) OJ L 145, p. 1.

(2005/C 193/29)

(Language of the case: French)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Cour d'appel du Grand-
Duché de Luxembourg of 1 June 2005, received at the Court
for a preliminary ruling in the
Registry on 3 June 2005,
proceedings between Administration de l'Enregistrement et des
Domaines and EURODENTAL SARL on the following ques-
tions:

1. Does a delivery of goods which, when made within a
Member State, is exempted by reason of Article 13A(1)(e) of
Sixth Council Directive 77/388/EEC (1) 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, and does not give rise to the
right to deduct input tax pursuant to Article 17 of the direc-
tive, fall within the ambit of Article 15(1) and (2) of the
directive as worded prior to 1 January 1993 or Article
28cA(a), applicable as of 1 January 1993, and thus within
the ambit of Article 17(3)(b) of the directive giving rise to
the right to deduct input tax when the delivery is made by
an operator established in a Member State of the Com-
munity to an operator established in another Member State
and when the conditions relating to the application of
Article 15(1) and (2) of the directive as worded prior to 1
January 1993 and of Article 28cA(a), applicable as of 1
January 1993, are met?

2. Does a supply of services which, when made within a
Member State, is exempted by reason of Article 13A(1)(e) 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, and does not give rise to the
right to deduct input tax pursuant to Article 17 of the direc-
tive fall within the ambit of Article 15(3) as worded prior to
1 January 1993 (no exemptions were laid down for 1993)

Reference for a preliminary ruling from the Conseil d'Etat
(France) by decision of that court of 9 May 2005 in
Nicolae Bot v Préfecture du Val-de-Marne

(Case C-241/05)

(2005/C 193/30)

(Language of the case: French)

Reference has been made to the Court of Justice of the Euro-
pean Communities by decision of the Conseil d'Etat (Council of
State) (France), of 9 May 2005, received at the Court Registry
on 2 June 2005, for a preliminary ruling in the proceedings
between Nicolae Bot and Préfecture du Val-de-Marne.

The Conseil d'Etat asks the Court of Justice to give a ruling on
the question of what is meant by ‘date of first entry’ in terms of
Article 20(1) of the Convention implementing the Schengen
Agreement and, in particular, whether any entry taking place at
the end of a period of six months during which there has been
no other entry into the territory, as well as, in the case of an
alien who carries out multiple entries for stays of short dura-
tion, any entry immediately following the expiry of a period of
six months from the date of the last known ‘first entry’, should
be regarded as a ‘first entry’
into the territory of the States
which are party to that convention.