Case C-103/08: Reference for a preliminary ruling from the Unabhängiger Verwaltungssenat des Landes Vorarlberg (Austria) lodged on  6 March 2008 — Arthur Gottwald v Bezirkshauptmannschaft Bregenz
Date: 2008-03-06
Institutions: Court of Justice
Subjects: EU law - national law, disabled person, interpretation of the law, residence, toll

7.6.2008

EN

Official Journal of the European Union

C 142/13

Questions referred

Question referred

1. May the Member States ‘treat’ activities of States, regional
and local government authorities and other bodies governed
by public law which are exempt from tax under Article 13
of
the Sixth Council Directive of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
taxes (77/388/EEC) as activities in which they
turnover
engage as public authorities within the meaning of
the
fourth subparagraph of Article 4(5) of the Sixth Council
Directive of 17 May 1977 on the harmonisation of the laws
of the Member States relating to turnover taxes (Directive
77/388/EEC) (1) only where the Member States make express
legal provision to that effect?

2. Can ‘significant distortions of

competition’ within the
meaning of the fourth subparagraph in conjunction with the
second subparagraph of Article 4(5) of the Sixth Council
Directive of 17 May 1977 on the harmonisation of the laws
of the Member States relating to turnover taxes exist only
where treatment of a body governed by public law as a non-
taxable person would lead to significant distortions of
competition to the detriment of competing private taxable
persons or also where treatment of a body governed by
public law as a non-taxable person would lead to significant
distortions of competition to its detriment?

Is Article 12 EC to be interpreted as precluding the application
of a provision of national law which provides that an annual
disc in respect of a motor vehicle for the use of federal toll
roads is made available free of charge only to those persons
with a defined disability who are resident or ordinarily resident
in national territory?

Reference for a preliminary ruling from the Unabhängiger
Verwaltungssenat des Landes Oberösterreich (Austria),
lodged on 6 March 2008 — Marc André Kurt v Bürger-
meister der Stadt Wels

(Case C-104/08)

(2008/C 142/21)

Language of the case: German

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

Referring court

Unabhängiger Verwaltungssenat des Landes Oberösterreich

Reference for a preliminary ruling from the Unabhängiger
Verwaltungssenat
(Austria)
Landes
lodged on 6 March 2008 — Arthur Gottwald v
Bezirkshauptmannschaft Bregenz

Vorarlberg

des

(Case C-103/08)

(2008/C 142/20)

Language of the case: German

Referring court

Unabhängiger Verwaltungssenat des Landes Vorarlberg

Parties to the main proceedings

Appellant: Arthur Gottwald

Respondent: Bezirkshauptmannschaft Bregenz

Parties to the main proceedings

Applicant: Marc André Kurt

Defendant: Bürgermeister der Stadt Wels

Questions referred

1. Is it compatible with the fundamental principles of

the
Treaty on the establishment of the European Community
and of the Treaty on Union (OJ 2006 C 321 E/1) and the
freedoms arising from those treaties for an EU citizen, who
in the light of his theoretical and practical education and
training and his relevant professional experience acquired
over many years and his qualifications is entitled, formally
and in practice,
to teach driving theory and practice to
learner drivers and most recently also to teach driving school
instructors and to establish, operate and manage a driving
school in a Member State, to be denied the right to manage
a driving school in his own Member State, by virtue of a
requirement to hold a diploma (‘Diplomzwang’) which is laid
down by statute and which cannot in practice be met?

2. Is the requirement to hold a diploma arising from Para-
graph 109(1)(e) KFG (Kraftfahrgesetz — Law on driving
Motor Vehicles) 1967 compatible in particular with the
values expressed by Articles 16 and 20 of the Charter on
Fundamental Rights (OJ 2007 C 303, p. 1) concerning the
freedom to pursue an economic or business activity, free
competition and the principle of equality of all citizens?