Joined Cases C-18/05 and C-155/05: Order of the Court (Fifth Chamber) of 6 July 2006 (references for a preliminary ruling by the Commissione tributaria provinciale di Napoli, Commissione tributaria regionale di Firenze — Italy) — Casa di cura privata Salus SpA v Agenzia Entrate Ufficio Napoli 4 (Second subparagraph of Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 13.B(c) — Exemptions — Supplies of goods destined wholly for an exempted activity without being deductible)
Date: 2006-09-16
Institutions: Court of Justice
Subjects: VAT, distributive trades, interpretation of the law, national implementing measure, provision of services, tax evasion, tax exemption

16.9.2006

EN

Official Journal of the European Union

C 224/15

(6) The right to property does not preclude the ban imposed on the
producers of the Friuli-Venezia Giulio region (Italy) concerning
use of the term ‘Tocai’ in the names ‘Tocai friulano’ or ‘Tocai
for the description and presentation of certain quality
italico’
Italian wines produced in a specified region after the transitional
period ending on 31 March 2007, as provided for
in the
exchange of letters concerning Article 4 of the Agreement between
the European Community and the Republic of Hungary on the
reciprocal protection and control of wine names, annexed to that
Agreement but not forming part of it.

(1) OJ C 201 of 07.08.2004.

the Member States relating to turnover taxes — Common system of
value added tax: uniform basis of assessment, must be interpreted as
meaning that the exemption for which it provides applies only to the
resale of goods previously acquired by a taxable person for an
exempted activity under that article, in so far as the value added tax
paid upon initial acquisition of the goods in question was not deduc-
tible.

(1) OJ C 93 of 16.4.2005.

OJ C 155 of 25.6.2005.

Order of the Court (Fifth Chamber) of 6 July 2006 (refer-
ences for a preliminary ruling by the Commissione tribu-
taria provinciale di Napoli, Commissione tributaria regio-
nale di Firenze — Italy) — Casa di cura privata Salus SpA
v Agenzia Entrate Ufficio Napoli 4

(Joined Cases C-18/05 and C-155/05) (1)

(Second subparagraph of Article 104(3) of the Rules of
Procedure — Sixth VAT Directive — Article 13.B(c) —
Exemptions — Supplies of goods destined wholly for an
exempted activity without being deductible)

Order of the Court of 13 June 2006 — Ornella Mancini v
Commission of the European Communities

(Case C-172/05 P) (1)

(Appeal — Officials — Post of medical officer — Notice of
vacancy — Comparative examination of merits — Composi-
tion of the selection board — Appeal in part manifestly inad-
missible and in part manifestly unfounded)

(2006/C 224/27)

Language of the case: French

(2006/C 224/26)

Language of the cases: Italian

Parties

Referring Courts

Commissione tributaria provinciale di Napoli, Commissione
tributaria regionale di Firenze

Parties

Applicants: Casa di cura privata Salus SpA (C-18/05), Agenzia
delle Entrate — Ufficio di Firenze 1 (C-155/05)

Defendants: Agenzia Entrate Ufficio Napoli 4 (C-18/05), Villa
Maria Beatrice Hospital Srl (C-155/05)

Re:

Appellant: Ornella Mancini (represented by: E. Boigelot, avocat)

Other party to the proceedings: Commission of the European
Communities (represented by: C. Berardis-Kayser and G. Bersc-
heid, Agents, and B. Wägenbaur, avocat)

Re

Appeal brought against the judgment of the Court of First
Instance (Fourth Chamber) of 3 February 2005 in Case T-137/
03 Mancini v Commission in which the Court of First Instance
dismissed an application, firstly, for annulment of the Commis-
sion's decision not to appoint the applicant to the post of
medical officer at the ‘Medical Service — Brusells’ unit and of
the decision to appoint another candidate to that post and,
secondly, for damages.

Reference for a preliminary ruling — Commissione tributaria
provinciale di Napoli — Interpretation of Article 13.B(c) of the
Sixth VAT Directive — Exemptions within the territory of the
country — Exemptions for supplies of goods used wholly for
an exempted activity or which are not deductible — Direct
applicability

Operative part of the order

1. The appeal is dismissed.

2. The appellant is ordered to pay the costs.

Operative part of the order

(1) OJ C 132, 28.5.2005.

The
first part of Article 13.B(c) of Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of the laws of