Case C-36/08: Action brought on 31 January 2008 — Commission of the European Communities v Hellenic Republic
Date: 2008-01-31
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, diploma, physician, recognition of diplomas, vocational training

C 92/16

EN

Official Journal of the European Union

12.4.2008

Questions referred

— Order the Hellenic Republic to pay the costs.

1.

(a) Is it contrary to Article 56 EC for a natural person with
unlimited tax liability in Germany to be unable to deduct
losses from the letting or leasing of real estate located in
another Member State — in contrast to a loss from real
estate on national territory — when calculating taxable
income in Germany in the year in which the loss arises?

(b) Is it relevant whether the natural person made the real
estate investment himself or does an infringement arise
also where the natural person has become the owner of
the real estate located in another Member State by way
of inheritance?

2. Is it contrary to Article 56 EC for a natural person with
unlimited tax liability in Germany to be able to apply only
the normal method of depreciation in calculating income
from the letting or leasing of real estate located in another
EU Member State, whilst being able to apply the higher
decreasing balance method of depreciation in the case of real
estate on national territory?

3. If Questions 1 and 2 must be answered in the negative, are
the national provisions at issue contrary to the freedom of
movement laid down in Article 18 EC?

Pleas in law and main arguments

In the opinion of the Commission, the doctors who are referred
to in Article 29(d.1) and (d.2) of Law 3209/03 have acquired
rights within the meaning of Article 36 of Council Directive
93/16/EEC, and accordingly are allowed to practise as doctors
under the national social security scheme and to receive a certi-
ficate attesting to their acquired rights. However, to grant them
the qualification of general practitioner without their under-
going the relevant specific training is contrary to Articles 30
and 31 of the Directive. Accordingly, the Greek authorities must
withdraw the diplomas issued although the conditions of the
Directive were not satisfied.

(1) OJ L 165, 7.7.1993, p. 1.

Reference for a preliminary ruling from VAT and Duties
Tribunal, London (United Kingdom) made on 31 January
2008 — RCI Europe v Commissioners of HM Revenue and
Customs

Action brought on 31 January 2008 — Commission of the
European Communities v Hellenic Republic

(Case C-36/08)

(2008/C 92/29)

(Case C-37/08)

(2008/C 92/30)

Language of the case: English

Language of the case: Greek

Referring court

Parties

Applicant: Commission of the European Communities (repre-
sented by: G. Zavvos and H.Støvlbæk, acting as Agents)

VAT and Duties Tribunal, London

Parties to the main proceedings

Applicant: RCI Europe

Defendant: Hellenic Republic

Form of order sought

The Court is asked to:

— Declare that, by adopting and maintaining in force rules
such as Article 29(d.1)
and (d.2) of Law 3209/03
(Government Gazette 304/Α) which are not in compliance
with Articles 30, 31 and 36 of Council Directive
93/16/EEC (1) [of 5 April 1993 to facilitate the free move-
ment of doctors and the mutual
their
diplomas, certificates and other evidence of formal qualifica-
tions], and by not withdrawing diplomas issued although
the conditions set out in that directive were not satisfied, the
Hellenic Republic has failed to fulfil
its obligations under
Articles 30, 31 and 36 of that directive.

recognition of

Defendant: Commissioners of HM Revenue and Customs

Questions referred

1. In the context of the services supplied by the Appellant for:

— the enrolment fee;

— the subscription fee; and

— the exchange fee

paid by members of the Appellant's Weeks Scheme, what are
the factors to be considered when determining whether the
services are ‘connected with’ immovable property within the
the Sixth VAT Directive (1)
meaning of Article 9(2)(a) of
(now Article 45 of the Recast VAT Directive (2))?