Case C-401/05: Judgment of the Court (Third Chamber) of 14 December 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — VDP Dental Laboratory NV v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(e) — Scope of the exemption — Manufacture and repair of dental prostheses by an intermediary who does not have the status of dentist or dental technician — Subcontracting to a dental technician)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: VAT, health expenditure, interpretation of the law, tax exemption, tax harmonisation, tax relief

30.12.2006

EN

Official Journal of the European Union

C 331/17

Operative part of the judgment

The Court:

for

1. Declares that, by failing to take the measures necessary for deter-
mining minimum qualification requirements
the personnel
charged with the recovery, recycling, reclamation and destruction of
controlled substances that deplete the ozone layer, by failing to
submit to the Commission, by 31 December 2001, a report with
information on the facilities available and the quantities of used
controlled substances recovered, recycled, reclaimed or destroyed and
by failing to take all the preventive measures necessary to ensure
that fixed equipment with a refrigerating fluid charge of more than
3 kg is checked annually for leakages, the Hellenic Republic has
its obligations under Article 16(5) and (6) and
failed to fulfil
Article 17(1) of Regulation (EC) No 2037/2000 of the European
Parliament and of the Council of 29 June 2000 on substances
that deplete the ozone layer;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 330, 24.12.2005.

Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment (OJ 1977 L 145, p. 1) — Notion of ‘dental pros-
theses supplied by dentists and dental technicians’ — Supply
effected by a taxable person who has subcontracted the manu-
facture of a dental prosthesis to a dental technician — Right to
deduct VAT in the case of supply in another Member State
which has excluded an exemption

Operative part of the judgment

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, as amended by Council Directive 95/7/EC of
10 April 1995, must be interpreted as meaning that it does not apply
to supplies of dental prostheses effected by an intermediary like the one
in question in the main proceedings who does not have the status of
dentist or dental technician, but has acquired such prostheses from a
dental technician.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Third Chamber) of 14 December
2006 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden — Netherlands) — VDP Dental
Laboratory NV v Staatssecretaris van Financiën

(Case C-401/05) (1)

(Sixth VAT Directive — Exemptions — Article 13A(1)(e) —
Scope of the exemption — Manufacture and repair of dental
prostheses by an intermediary who does not have the status of
dentist or dental technician — Subcontracting to a dental
technician)

(2006/C 331/28)

Language of the case: Dutch

Judgment of the Court (Sixth Chamber) of 23 November
the European Communities v
2006 — Commission of

Grand Duchy of Luxembourg

(Case C-452/05) (1)

(Failure of a Member State to fulfil obligations — Pollution
and nuisance — Urban waste-water treatment)

(2006/C 331/29)

Language of the case: French

Referring court

Parties

Hoge Raad der Nederlanden (Netherlands)

Parties to the main proceedings

Applicant: VDP Dental Laboratory NV

Defendant: Staatssecretaris van Financiën

Applicant: Commission of the European Communities (repre-
sented by: S. Pardo Quintillán and F. Simonetti, Agents, acting
as Agents)

Defendant: Grand Duchy of Luxembourg (represented by: S.
Schreiner, Agent)

Re:

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Articles 13, 17 and 28 of Sixth

Failure of a Member State to fulfil obligations — Incorrect appli-
cation of Article 5(4) of Council Directive 91/271/EEC of
(OJ
21 May 1991 concerning urban waste-water treatment
1991 L 135, p. 40)