Case C-98/05: Judgement of the Court (First Chamber) of  1 June 2006  (reference for a preliminary ruling from the Østre Landsret — Denmark) — De Danske Bilimportører v Skatteministeriet (Sixth VAT Directive — Article 11(A)(2)(a) and (3)(c) — Taxable amount — Registration duty on new motor vehicles)
Date: 2006-07-29
Institutions: Court of Justice
Subjects: Denmark, basis of tax assessment, interpretation of the law, motor car, registration of a company, tax harmonisation, tax system, used goods, vehicle tax

29.7.2006

EN

Official Journal of the European Union

C 178/7

Judgement of the Court (First Chamber) of 1 June 2006
(reference for a preliminary ruling from the Østre Land-
sret — Denmark) — De Danske Bilimportører v Skattemi-
nisteriet

Judgement of the Court (Third Chamber) of 8 June 2006
(reference for a preliminary ruling from the Bundesfi-
nanzhof, Germany) — L.u.P. GmbH v Finanzamt Bochum-
Mitte

(Case C-98/05) (1)

(Case C-106/05) (1)

(Sixth VAT Directive — Article 11(A)(2)(a) and (3)(c) —
Taxable amount — Registration duty on new motor vehicles)

(2006/C 178/10)

Language of the case: Danish

(Sixth VAT Directive — Exemptions — Article 13A(1)(b)
and (c) and (2)(a) — Medical care provided by bodies other
than those governed by public law — Medical care provided
in the exercise of a medical profession — Medical tests
carried out by a laboratory governed by private law outside a
centre for treatment on prescription from general practi-
tioners — Conditions for the exemption — Member States'
discretion — Limits)

Referring court

Østre Landsret

Parties to the main proceedings

Applicant: De Danske Bilimportører

Defendant: Skatteministeriet

Re:

Reference for a preliminary ruling — Østre Landsret — Inter-
pretation of Article 11(A)(2)(a) and (3)(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 assess-
ment (OJ 1977 L 145 p. 1) — Inclusion in the taxable amount
relating to the sale of a new motor vehicle of a tax payable on
registration of the vehicle

Operative part of the judgement

In the context of a contract of sale providing that, in accordance with
the buyer's intended use of the vehicle, the dealer will supply it regis-
tered and for a price which includes the registration duty on new
motor vehicles he paid before supplying the vehicle, that duty, for
which the occurrence triggering liability is not the supply of the vehicle
but its first registration in national territory, is not covered by the
concept of taxes, duties,
levies and charges within the meaning of
Article 11(A)(2)(a) 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. Such a duty corresponds to an amount
received by the taxable person from the purchaser of the vehicle as
repayment for expenses paid out in the name and for the account of
the latter within the meaning of Article 11(A)(3)(c).

(1) OJ C 106, 20.4.2005.

(2006/C 178/11)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: L.u.P. GmbH

Defendant: Finanzamt Bochum-Mitte

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 13A(1)(b) and (2) of Directive 77/388/EEC:
Sixth Council Directive 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 assess-
ment (OJ 1977 L 145, p.1) — Exemptions — Activities closely
related to hospital or medical care — Medical
laboratory
analyses ordered by general practitioners

Operative part of the judgement

The Court hereby rules:

Article 13A(1)(b) 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 is to be interpreted as meaning that
medical tests which have as their purpose the observation and exami-
nation of patients for prophylactic purposes, carried out, like those at
issue in the main proceedings, by a laboratory governed by private
law outside a centre for treatment on prescription from general practi-
tioners, may come within the exemption provided for by that provision
as medical care provided by another duly recognised establishment of
a similar nature within the meaning of that provision.