Case C-330/07: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria), lodged on 16 July 2007 — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs
Date: 2007-11-10
Institutions: Court of Justice
Subjects: freedom to provide services, goods and services, interpretation of the law, national law, right of establishment, tax relief

10.11.2007

EN

Official Journal of the European Union

C 269/17

Parties to the main proceedings

Applicant: Markus Stoß

Defendant: Wetteraukreis

Questions referred

such as

1. Are Articles 43 and 49 EC to be interpreted as precluding a
national monopoly on certain gaming,
sports
betting, where there is no consistent and systematic policy to
limit gaming in the Member State concerned as a whole, in
particular because the operators which have been granted a
licence within that Member State encourage participation in
other gaming — such as State-run lotteries and casino games
— and, moreover, other games with the same or a higher
suspected potential danger of addiction — such as betting on
certain sporting events (e.g. horse racing) and slot machines
— may be provided by private service providers?

specifically designated for

2. Are Articles 43 and 49 EC to be interpreted as meaning that
authorisations to operate sports betting, granted by State
bodies
that purpose by the
Member States, which are not restricted to the particular
national territory, entitle the holder of the authorisation and
third parties appointed by it to make and implement offers
to conclude contracts also in other Member States without
any additional national authorisations being required?

(Article 49 EC et seq.) preclude national legislation in force on
31 December 2003 under which the grant to a trader of a tax
advantage (investment growth premium) for the acquisition of
unused tangible assets is conditional also upon those assets
being used exclusively in a domestic place of business, whereas
that tax advantage (investment growth premium) is not available
for the acquisition of unused tangible assets which are used in a
foreign place of business, including, therefore, in a place of busi-
ness that is located elsewhere in the European Union?

a

for

Reference
from the
preliminary
Verwaltungsgerichtshof (Austria) lodged on 17 July 2007
— Josef Holzinger v Bundesministerium für Bildung,
Wissenschaft und Kultur

ruling

(Case C-332/07)

(2007/C 269/34)

Language of the case: German

Referring court

Verwaltungsgerichtshof (Administrative Court)

Reference for a preliminary ruling from the Unabhängiger
Finanzsenat, Außenstelle Wien (Austria), lodged on 16 July
2007 — Jobra Vermögensverwaltungs-Gesellschaft mbH v
Finanzamt Amstetten Melk Scheibbs

Parties to the main proceedings

Applicant: Josef Holzinger

(Case C-330/07)

(2007/C 269/33)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Wien

Parties to the main proceedings

Appellant: Jobra Vermögensverwaltungs-Gesellschaft mbH

Respondent: Finanzamt Amstetten Melk Scheibbs

Defendant: Bundesministerium für Bildung, Wissenschaft und
Kultur

Questions referred

1. Is Article 9(1) of Annex I to the Agreement between the
European Community and its Member States, of the one
part, and the Swiss Confederation, of the other, on the free
movement of persons (1) directly effective?

2. Is that provision to be interpreted as meaning that periods of
employment completed in Switzerland before the entry into
force of the Agreement (1 June 2002) must be taken into
account for the purposes of advancement in comparable
employment subsequently pursued in a Member State of the
European Community, irrespective of when those periods of
employment were completed?

Question referred

(1) OJ 2002 L 114, p. 6.

Do the provisions relating to the freedom of establishment
(Article 43 EC et seq.) and/or the freedom to provide services