Case C-425/06: Judgment of the Court (Second Chamber) of 21 February 2008 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation (Sixth VAT Directive — Articles 11A(1)(a) and 13B(a) and (d) — Leasing — Artificial division of the supply into a number of parts — Effect — Reduction of the taxable amount — Exemptions — Abusive practice — Conditions)
Date: 2008-02-21
Institutions: Court of Justice
Subjects: VAT, hire purchase, interpretation of the law, misuse of a right, tax relief

C 92/6

EN

Official Journal of the European Union

12.4.2008

Operative part of the judgment

The Court:

1. Dismisses the main appeal and the cross-appeal.

2. Orders the Commission of the European Communities to pay the

costs of the main appeal.

3. Orders Mrs Girardot to pay the costs of the cross-appeal.

(1) OJ C 249, 14.10.2006.

over taxes — Common system of value added tax: uniform basis of
assessment, must be interpreted as meaning that there can be a
finding of an abusive practice when the accrual of a tax advantage
constitutes the principal aim of the transaction or transactions at
issue.

2. It is for the national court to determine, in light of the ruling on
the interpretation of Community law provided by the present judg-
ment, whether, for the purposes of the application of VAT, transac-
tions such as those at issue in the dispute in the main proceedings
can be considered to constitute an abusive practice under the Sixth
Directive.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Second Chamber) of 21 February
2008 (reference for a preliminary ruling from the Corte
suprema di cassazione (Italy)) — Ministero dell'Economia e
delle Finanze v Part Service Srl, in liquidation

(Case C-425/06) (1)

(Sixth VAT Directive — Articles 11A(1)(a) and 13B(a) and
(d) — Leasing — Artificial division of the supply into a
number of parts — Effect — Reduction of the taxable amount
— Exemptions — Abusive practice — Conditions)

(2008/C 92/09)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Judgment of the Court (Fourth Chamber) of 21 February
2008 (reference for a preliminary ruling from the Juzgado
de lo Social Único de Algeciras (Spain)) — Maira María
Robledillo Núñez v Fondo de Garantía Salarial (Fogasa)

(Case C-498/06) (1)

(Social policy — Protection of workers in the event of insol-
vency of the employer — Directive 80/987/EEC amended by
Directive 2002/74/EC — First paragraph of Article 3 and
Article 10(a) — Compensation for unfair dismissal agreed
under an extra-judicial conciliation procedure — Payment
guaranteed by the guarantee institution — Payment condi-
tional upon the adoption of a judicial decision — Principles of
equality and non-discrimination)

(2008/C 92/10)

Language of the case: Spanish

Applicant: Ministero dell'Economia e delle Finanze

Referring court

Defendant: Part Service Srl, in liquidation

Juzgado de lo Social Único de Algeciras

Re:

Reference for a preliminary ruling — Corte suprema di cassa-
zione — Interpretation 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 (OJ 1977 L 145,
p. 1) — Leasing transaction split into a number of separate
contracts with the effect of obtaining a tax advantage — Inter-
pretation of the concept of abuse of rights as defined in the
judgment of the Court of Justice in Case C-255/02 Halifax and
Others

Operative part of the judgment

1. The Sixth Council Directive 77/338/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turn-

Parties to the main proceedings

Applicant: Maira María Robledillo Núñez

Defendant: Fondo de Garantía Salarial (Fogasa)

Re:

Reference for a preliminary ruling — Juzgado de lo Social
Único de Algeciras — Interpretation of Article 3 of Council
Directive 80/987/EEC of 20 October 1980 on the approxima-
tion of the laws of the Member States relating to the protection
of employees in the event of the insolvency of their employer
(OJ 1980 L 283, p. 23), as amended by Directive 2002/74/EC
of the European Parliament and of the Council of 23 September