Case C-74/08: Reference for a preliminary ruling from the Nógrád Megyei Bíróság (Republic of Hungary) lodged on 30 January 2008 — PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosztály Észak-magyarországi Kihelyezett Hatósági Osztály
Date: 2008-01-30
Institutions: Court of Justice
Subjects: Hungary, VAT, accession to the European Union, interpretation of the law

C 116/10

EN

Official Journal of the European Union

9.5.2008

Reference for a preliminary ruling from the Cour constitu-
tionnelle (formerly Cour d'arbitrage), Belgium lodged on
22 February 2008 — Nicolas Bressol and Others and
Céline Chaverot and Others v Gouvernement de la
Communauté française

contains a standstill obligation, chooses to maintain wide
and democratic access to quality higher education for the
population of that community?

(Case C-73/08)

(2008/C 116/17)

Language of the case: French

Referring court

Cour constitutionnelle (formerly Cour d'arbitrage)

Parties to the main proceedings

Reference for a preliminary ruling from the Nógrád Megyei
Bíróság (Republic of Hungary) lodged on 30 January 2008
— PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v
Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosztály
Észak-magyarországi Kihelyezett Hatósági Osztály

(Case C-74/08)

(2008/C 116/18)

Language of the case: Hungarian

Applicants: Nicolas Bressol and Others and Céline Chaverot and
Others

Referring court

Defendant: Gouvernement de la Communauté française

Nógrád Megyei Bíróság

Questions referred

Parties to the main proceedings

1. Are the first paragraph of Article 12 and Article 18(1) of the
Treaty Establishing the European Community, in conjunction
with Article 149(1), the second indent of Article 149(2) and
the third indent of Article 150(2) thereof, to be interpreted
as meaning that those provisions preclude an autonomous
community in a Member State with responsibility for higher
education, which is faced, as a result of a restrictive policy
practised by a neighbouring Member State, with an influx of
students from the neighbouring Member State in a number
of programmes of study of a medical nature financed princi-
pally out of public funds, from adopting measures such as
those contained in the Decree of the French Community of
16 June 2006 regulating the number of students in certain
programmes in the first two years of undergraduate studies
in higher education, when that community relies on valid
reasons for claiming that that situation could place an exces-
sive burden on public finances and jeopardise the quality of
the education provided?

2. Would the answer to the first question be different if that
community could show that the effect of that situation is
that too few students residing in the community in question
obtain diplomas for there to be, over a long period, a suffi-
cient number of qualified medical personnel to ensure the
quality of the public health system in that community?

3. Would the answer to the first question be different if that
community, having regard to the last part of Article 149(1)
of the Treaty and Article 13(2)(c) of the International Cove-
nant on Economic, Social and Cultural Rights, which

Applicant: PARAT Automotive Cabrio Textiltetőket Gyártó Kft.

Defendant: Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosz-
tály Észak-magyarországi Kihelyezett Hatósági Osztály

Questions referred

1. On 1 May 2004, the date of accession of the Republic of
Hungary to the European Union, were the rules laid down in
Article 38(1)(a) of the általános forgalmi adóról szóló 1992.
évi LXXIV. Törvény (Law LXXIV of 1992 concerning turn-
over tax;
‘the Áfa.tv’) compatible with Article 17 of Sixth
Council Directive 77/388/EEC (1) 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’)?

2. If

the answer is in the negative, may the applicant rely
directly on Article 17 of the Sixth Directive when exercising
the right to deduct, rather than on Article 38(1)(a) of the
Áfa.tv?

(1) OJ L 145, 13.6.1977, p. 1.