Case C-240/05: Judgment of the Court (Third Chamber) of 7 December 2006 (reference for a preliminary ruling from the Cour d'appel — Luxembourg) — Administration de l'enregistrement et des domaines v Eurodental Sàrl (Sixth VAT Directive — Exemptions — Articles 13A(1)(e), 17(3)(b) and 28cA(a) — Right to deduct — Manufacture and repair of dental prostheses — Intra-Community transactions relating to transactions which are exempt within the Member State — Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E — Principle of fiscal neutrality — Partial harmonisation of VAT)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: delivery, interpretation of the law, provision of services, tax exemption, tax relief

30.12.2006

EN

Official Journal of the European Union

C 331/11

Judgment of the Court (Third Chamber) of 7 December
2006 (reference for a preliminary ruling from the Cour
d'appel — Luxembourg) — Administration de l'enregistre-
ment et des domaines v Eurodental Sàrl

transaction, and regardless of the system of value added tax applicable
in the Member State of destination.

(Case C-240/05) (1)

(1) OJ C 193, 6.8.2005.

(Sixth VAT Directive — Exemptions — Articles 13A(1)(e), 17
(3)(b) and 28cA(a) — Right to deduct — Manufacture and
repair of dental prostheses — Intra-Community transactions
relating to transactions which are exempt within the Member
State — Effect of the derogating and transitional arrange-
ments provided for in Article 28(3)(a) in conjunction with
point 2 of annex E — Principle of fiscal neutrality — Partial
harmonisation of VAT)

(2006/C 331/17)

Language of the case: French

Referring court

Cour d'appel (Luxembourg)

Judgment of the Court (First Chamber) of 14 December
the European Communities v
2006 — Commission of

Republic of Austria

(Case C-257/05) (1)

(Failure of a Member State to fulfil obligations — Infringe-
ment of Article 49 EC — Freedom to provide services — Obli-
gation of establishment within the national territory in order
to be able to provide an inspection service for boilers and pres-
sure tanks (‘Kesselprüfstelle’))

(2006/C 331/18)

Language of the case: German

Parties to the main proceedings

Parties

Applicant: Administration de l'enregistrement et des domaines

Defendant: Eurodental Sàrl

Re:

Reference for a preliminary ruling — Cour d'appel du Grand-
Duché de Luxembourg — Interpretation of Articles 13A(1)(e),
17(3)(b) and 28cA(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 (OJ 1977 L 145, p. 1),
as amended — Deductibility of VAT charged on goods used for
certain intra-Community transactions where these transactions
are exempt if carried out within the territory of the country —
Making and repairing of dental prostheses

Operative part of the judgment

A transaction which is exempted from value added tax within the terri-
tory of a Member State under Article 13A(1)(e) of the 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 91/680/EEC of 16 December 1991 supplementing
the common system of value added tax and amending Directive
77/388/EEC with a view to the abolition of
frontiers and
Council Directive 92/111/EEC of 14 December 1992 introducing
simplification measures with regard to value added tax, does not give
rise to the right to deduct input value added tax pursuant to Article
is an intra-Community
17(3)(b) of

that directive, even when it

fiscal

Applicant: Commission of the European Communities (repre-
sented by: E. Traversa and W. Bogensberger, Agents)

Defendant: Republic of Austria (represented by: E. Riedl, Agent)

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of Article 49 EC — Freedom to provide services — Obli-
gations laid down by national legislation to have the seat of the
undertaking or an establishment within the national territory in
order to be able to provide an inspection service for boilers and
pressure tanks (‘Kesselprüfstelle’)

Operative part of the judgment

The Court:

1. Declares that, by providing in Paragraph 21(4) of the Federal law
on the security measures for steam or other vapour generating
boilers, pressure vessels, containers and pipes [Bundesgesetz über
Sicherheitsmaßnahmen für Dampfkessel, Druckbehälter, Versandbe-
hälter und Rohrleitungen (Kesselgesetz)] that only applicants estab-
lished in Austria may be approved as boiler inspection bodies, the
Republic of Austria has
its obligations under
Article 49 EC;

failed to fulfil

2. Orders the Republic of Austriato pay the costs.

(1) OJ C 217, 3.9.2005.