Case C-49/08: Action brought on 7 February 2008 — Sandra Raulin v French Republic
Date: 2008-02-07
Institutions: Court of Justice
Subjects: France, action for failure to fulfil an obligation, infringement of EU law, insurance, natural person, right to justice

19.7.2008

EN

Official Journal of the European Union

C 183/7

Parties

Defendant: French Republic

Applicants: Tiercé Ladbroke SA and Derby SA

Defendant: Belgian State

Re:

Reference for a preliminary ruling — Cour d'appel de Bruxelles
(Belgium) — Interpretation of Article 13(B)(d)(3) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment (OJ 1977 L 145, p. 1) — Exemption in relation to
transactions, including negotiation, concerning deposit accounts
and payments — Bets, lotteries and other games of chance or
forms of gambling — Supply of services by buralistes respon-
sible for collecting the bets on behalf of a principal and, where
appropriate, for paying out winnings to bettors — Whether
eligible for the exemption provided for in Article 13(B)(d)(3)

By order of 16 May 2008, the Court (Fifth Chamber) declared
that it clearly had no jurisdiction to decide the action and
ordered the applicant to bear his own costs.

Action brought on 7 February 2008 — Sandra Raulin v
French Republic

(Case C-49/08)

(2008/C 183/13)

Language of the case: French

Operative part of the order

Parties

‘transactions,

including negotiation,

The terms
concerning deposit
accounts and payments’ used in Article 13(B)(d)(3) 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 are to be inter-
preted as meaning that they do not refer to the supply of services by an
agent acting on behalf of a client which carries out the activity of
accepting bets on horse races and other sporting events, consisting of
acceptance by the agent of bets on behalf of the client, registration
thereof, confirmation to the client, by presentation of the betting slip,
that a bet was made, collection of funds, payment of winnings, sole
assumption of
liability as regards the client for management of the
funds collected and for thefts and/or losses of money and receipt of
remuneration in the form of commission from the client as remunera-
tion for that activity.

(1) OJ C 170, 21.7.2007.

Action brought on 10 August 2007 — Hervé Raulin v
French Republic

Applicant: Sandra Raulin (represented by: C. Vaucois, avocat)

Defendant: French Republic

By order of 16 May 2008 the Court (Fifth Chamber) declared
that it clearly had no jurisdiction to give a ruling on the action
and ordered Mrs Raulin to pay her own costs.

Reference for a preliminary ruling from the Fővárosi
Bíroság (Hungarian Republic) lodged on 2 April 2008 —
LIDL Magyarorság Kereskedelmi Bt. v Nemzeti Hírközlési
Hatóság Tanácsa

(Case C-132/08)

(2008/C 183/14)

Language of the case: Hungarian

(Case C-454/07)

(2008/C 183/12)

Language of the case: French

Referring court

Fővárosi Bíroság

Parties to the main proceedings

Parties

Applicant: LIDL Magyarorság Kereskedelmi Bt.

Applicant: Hervé Raulin (represented by: C. Vaucois, avocat)

Defendant: Nemzeti Hírközlési Hatóság Tanácsa