Case C-277/05: Reference for a preliminary ruling from the Conseil d'État (France), acting in a judicial capacity, by order of that court of 18 May 2005 in Société thermale d'Eugénie-Les-Bains v Ministère de l'Economie, des Finances et de l'Industrie
Date: 2005-09-17
Institutions: Court of Justice
Subjects: VAT, advance payment, indemnification, interpretation of the law, provision of services, reservation, termination of a contract

17.9.2005

EN

Official Journal of the European Union

C 229/7

— by failing to take into account the professional recogni-
tion of professional qualifications acquired in another
Member State as regards employment
in the public
sector and registration in the Technical Chamber of
Greece, and

longer intends to take up milk production and also does not
intend to grant a lease to another milk producer, in confor-
mity with Article 7(1) of Regulation (EEC) No 857/84, (1) as
amended by Regulation (EEC) No 590/85, (2) and with
Article 7(2), (3) and (4) of Regulation (EEC) No 1546/88? (3)

— by requiring the production of supporting documents
certified by the Greek Consular authorities and trans-
lated by the Ministry for Foreign Affairs or by a lawyer
for
registration in the Technical
Chamber of Greece,

the purposes of

its obligations
the Hellenic Republic has failed to fulfil
under Articles 1, 3, 4, 7, 8 and 10 of Council Directive
89/48/EEC (1) 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

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

The Commission complains that the Hellenic Republic did not
transpose correctly into its national legal system the provisions
of Directive 89/48/EEC.

(1) OJ L 19 of 24.1.1989.

Reference for a preliminary ruling from the Verwaltungs-
gericht Sigmaringen by order of that court of 12 May
2005 in Alois Kibler jun. v Land Baden-Württemberg,
joined parties: Manfred Ott and Konrad Leiprecht

(Case C-275/05)

(2005/C 229/14)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Verwaltungsgericht Sigmar-
ingen (Administrative Court, Sigmaringen) of 12 May 2005,
received at the Court Registry on 6 July 2005, for a preliminary
ruling in the proceedings between Alois Kibler jun. and Land
joined parties: Manfred Ott and Konrad
Baden-Württemberg,
Leiprecht, on the following questions:

1. Is national

legislation of a Member State, which provides
that on the return of a leased part of a holding the corre-
sponding reference quantity for the areas of the tenant's
holding used for milk production is to revert to the landlord
along with that part of the holding even if the landlord, at
the time it is so returned, is no longer a milk producer, no

2. If the answer to the first question should be in the negative:
legislation of a Member State, which provides
Is national
that on the ending of a lease the reference quantity is to be
retained in its entirety by the tenant of that part of the
holding, in conformity with Article 7(1) of Regulation (EEC)
No 857/84, as amended by Regulation (EEC) No 590/85,
and with Article 7(4) of Regulation (EEC) No 1546/88 even
where the lease has been voluntarily brought to an end?

(1) OJ 1984 L 90, p. 13.
(2) OJ 1985 L 68, p. 1.
(3) OJ 1988 L 139, p. 12.

Reference for a preliminary ruling from the Conseil d'État
(France), acting in a judicial capacity, by order of that
court of 18 May 2005 in Société thermale d'Eugénie-Les-
Bains v Ministère de l'Economie, des Finances et de l'In-
dustrie

(Case C-277/05)

(2005/C 229/15)

(Language of the case: French)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of
the Conseil d'Etat (France),
acting in a judicial capacity, of 18 May 2005, received at the
Court Registry on 5 July 2005, for a preliminary ruling in the
proceedings between Société thermale d'Eugénie-Les-Bains and
Ministère de l'Economie, des Finances et de l'Industrie on the
following question:

Must sums paid as deposits in the context of sales contracts in
relation to the provision of services which are subject to value
added tax be regarded, where the purchaser makes use of the
cancellation option available to him and those sums are
retained by the vendor, as remuneration for the reservation
service and, as such, subject to value added tax, or as cancella-
tion payments made to compensate for the loss suffered as a
result of the default of the customer, which have no direct
connection with any service provided for consideration and, as
such, are not subject to value added tax?