Case C-572/07: Reference for a preliminary ruling from the Krajský Soud v Ústí nad Labem (Czech Republic) lodged on 24 December 2007 — RLRE Tellmer Property s.r.o. v Finanční ředitelství v Ústí nad Labem
Date: 2007-12-24
Institutions: Court of Justice
Subjects: interpretation of the law, property leasing, provision of services, tax exemption

C 79/14

EN

Official Journal of the European Union

29.3.2008

Reference for a preliminary ruling from the Tribunal
Superior de Justicia de Asturias
lodged on
27 December 2007 — José Manuel Blanco Pérez and Maria
del Pilar Chao Gómez v Consejería de Salud y Servicios
Sanitarios del Principado de Asturias and Celso Fernandez
Gómez

(Spain)

(Case C-571/07)

(2008/C 79/24)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de Asturias

Parties to the main proceedings

Applicants: José Manuel Blanco Pérez and Maria del Pilar Chao
Gómez

Defendants: Consejería de Salud y Servicios Sanitarios del Princi-
pado de Asturias and Celso Fernandez Gómez

Question referred

Does Article 43 [EC] preclude the legislation of the Autono-
mous Community of the Principality of Asturias concerning
authorisation for the establishment of pharmacies?

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) can be interpreted as
meaning that the letting of an apartment (and possibly of
non-residential premises) on the one hand and the related
cleaning of the common parts on the other hand can be
regarded as independent, mutually-divisible taxable transac-
tions.

2. If, as the referring court suspects, the answer to the first
question is in the negative,
it further asks the Court of
Justice whether the provisions of Article 13 of that directive,
and in particular the introduction and part B(b) thereof:
(1) require; (2) preclude; or (3) leave to the determination of
the Member State the application of VAT to payment for
cleaning of the common parts of a rented apartment block.

(1) OJ 1977 L 145, p. 1.

Reference for a preliminary ruling from the Corte Suprema
lodged on 2 January 2008 —
di Cassazione (Italy)
Amministrazione dell'Economia e delle Finanze Agenzia
delle Entrate v Olimpiclub Srl

(Case C-2/08)

(2008/C 79/26)

Language of the case: Italian

Reference for a preliminary ruling from the Krajský Soud
v Ústí nad Labem (Czech Republic) lodged on 24 December
2007 — RLRE Tellmer Property s.r.o. v Finanční ředitelství
v Ústí nad Labem

Referring court

Corte Suprema di Cassazione

(Case C-572/07)

(2008/C 79/25)

Language of the case: Czech

Referring court

Krajský Soud v Ústí nad Labem

Parties to the main proceedings

Applicant: RLRE Tellmer Property s.r.o.

Defendant: Finanční ředitelství v Ústí nad Labem

Questions referred

1. Whether the provisions of Article 6 (Supply of services) and
Article 13 (Exemptions within the territory of the country)
of the Sixth Council Directive 77/388/EEC of 17 May 1977

Parties to the main proceedings

Appellants: Amministrazione dell'Economia e delle Finanze,
Agenzia delle Entrate

Respondent: Fallimento Olimpiclub Srl

Question referred

‘Does Community law preclude the application of a provision of
national law, such as Article 2909 of the [Italian] Civil Code,
laying down the principle of res judicata, where the application
of that provision would lead to a result incompatible with Com-
munity law, thereby thwarting its application, even in areas
other than State aid (in relation to which, see Case C-119/05
Lucchini SpA [2007] ECR I-0000) and, in particular, in matters
relating to VAT and with respect to the misuse of rights in order
to obtain undue tax savings, in particular in the light also of the
rules of national law — as interpreted in the case-law of this
Court — according to which, in tax disputes, where a giudicato