Case C-456/07: Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky lodged on 9 October 2007 — Karol Mihal v Daňový úrad Košice V
Date: 2007-12-22
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, legal person, provision of services, public law, tax harmonisation

C 315/26

EN

Official Journal of the European Union

22.12.2007

4. Does Article 43 EC preclude the application of a legislative
rule of a Member State under which, for the purposes of
assessment to corporation tax, the exemption of the distrib-
uted profits received during a taxable period by a company
from its subsidiary established in another Member State is
limited in the first Member State to the amount of the profit
made in the taxable period during which the profits were
distributed (after certain statutorily defined deductions),
whereas a full exemption of the distributed profits would be
possible if that company had set up a permanent establish-
ment in that other Member State?

first subparagraph of Article 4(5) of the Sixth Directive to be
considered as being directly effective?

3. Are the activities of a natural person, such as those of a
bailiff who exercises public power and is considered under
national law to be a public official, to be considered those of
a body governed by public law, in other words, is he not to
be considered a taxable person in respect of activities and
transactions in which he is involved as a public authority
within the meaning of the first subparagraph of Article 4(5)
of the Sixth Directive?

(1) OJ 1990 L 225, p. 6.

Reference for a preliminary ruling from the Najvyšší súd
Slovenskej republiky lodged on 9 October 2007 — Karol
Mihal v Daňový úrad Košice V

(Case C-456/07)

(2007/C 315/45)

Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties to the main proceedings

Applicant: Karol Mihal

Defendant: Daňový úrad Košice V

Questions referred

1. Is the first subparagraph of Article 4(5) 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 (‘the Sixth Directive’) to be interpreted as relating
only to those bodies governed by public law which are legal
persons and not natural persons; in other words, in respect
of the activities or transactions in which they engage as
public authorities, are those bodies governed by public law
which are legal persons to be considered non-taxable persons
whilst those bodies governed by public law which are natural
persons are to be considered taxable persons?

2. Where national legislation contains a more restrictive defini-
tion of the group of persons not considered to be taxable
persons (non-taxable persons) than that contained in the first
is the
subparagraph of Article 4(5) of the Sixth Directive,

Reference for a preliminary ruling from the Verwaltungs-
gerichtshof (Austria) lodged on 11 October 2007 — Sandra
Puffer v Unabhängiger Finanzsenat, Außenstelle Linz

(Case C-460/07)

(2007/C 315/46)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Applicant: Sandra Puffer

Defendant: Unabhängiger Finanzsenat, Außenstelle Linz

Questions referred

1. Does 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 (1) (‘the Sixth Directive’), in
particular Article 17 thereof,
infringe fundamental rights
under Community law (the Community-law principle of
equal treatment) because it has the effect of enabling persons
liable to pay value added tax (VAT) to acquire ownership of
residential properties
residential
purposes (consumption)
for approximately 5 % less than
other EU citizens, with the final value of that advantage
rising indefinitely in line with the level of acquisition and
construction costs of the residential property in question?
Does such an infringement arise also as a result of the fact
that persons liable to pay VAT can acquire ownership of resi-
dential properties used for
their own private residential
purposes — where such properties are used, even minimally,
in connection with their business — for approximately 5 %
less than other taxable persons who do not use their private
dwellings, even minimally, in connection with their business?

their own private

for