Case C-42/08: Order of the Court (Eighth Chamber) of 22 May 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden Den Haag (Netherlands)) — M. Ilhan v Staatssecretaris van Financiën (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom to provide services — Articles 49 EC to 55 EC — Motor vehicles — Use in one Member State of a motor vehicle registered and leased in another Member State — Taxation of that vehicle in the first Member State)
Date: 2008-05-22
Institutions: Court of Justice
Subjects: freedom to provide services, interpretation of the law, vehicle, vehicle tax

C 209/18

EN

Official Journal of the European Union

15.8.2008

Parties

Applicant: Karol Mihal

Defendant: Daňový úrad Košice V

Re:

the

first

Reference for a preliminary ruling — Najvyšší súd Slovenskej
republiky — Interpretation of
subparagraph of
Article 4(5) of Directive 77/388/EEC: Sixth Council Directive 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)
— Treatment of a body governed by public law as a non-
taxable person in respect of activities or operations engaged in
as a public authority — Inclusion of bailiffs in the exercise of
their public duties — Direct effect

Operative part of the order

An activity exercised by a private individual, such as that of a bailiff, is
not exempted from value added tax merely because it consists in enga-
ging in acts falling within the rights and powers of a public authority.
Even on the assumption that, in the exercise of his duties, a bailiff does
carry out such acts, he does not, under legislation such as that at issue
in the main proceedings, exercise his activity in the form of a body
governed by public law, not being integrated into the organisation of
the public administration, but in the form of an independent economic
activity carried out in a self-employed capacity, and, consequently, he is
not covered by the exemption provided for in the first subparagraph of
Article (5) 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.

Parties to the main proceedings

Applicant: M. Ilhan

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen Den Haag — Interpretation of Articles 49 EC to 55 EC
— National rules providing for imposition of a registration tax
on first use of a vehicle on the national road network irrespec-
tive of the duration of use of that network — Liability to tax of
a person established in that Member State who has leased a
vehicle which is registered in another Member State and which
is intended for use essentially in the first Member State for
professional and private purposes for a period of three years

Operative part of the order

Articles 49 EC to 55 EC preclude the application of national rules,
such as those at issue in the main proceedings, by virtue of which a
person, residing or established in a Member State, who uses —
primarily in that Member State — a motor vehicle registered and
leased in another Member State, must, on first use of that vehicle on
the road network of the first Member State, pay a tax which is calcu-
lated without taking into account the duration of the leasing agreement
for that vehicle or the length of time that vehicle will be used on that
road network.

(1) OJ C 92, 12.4.2008.

Order of the Court (Eighth Chamber) of 22 May 2008
(reference for a preliminary ruling from the Hoge Raad
der Nederlanden Den Haag (Netherlands)) — M. Ilhan v
Staatssecretaris van Financiën

Appeal brought on 3 April 2008 by Japan Tobacco, Inc.
against the judgment delivered on 30 January 2008 by the
Court of First Instance (Fifth Chamber) in Case T-128/06,
Japan Tobacco, Inc. v Office for Harmonisation in the
(OHIM) —
Internal Market (Trade Marks and Designs)

(Case C-42/08) (1)

(First subparagraph of Article 104(3) of the Rules of Proce-
dure — Freedom to provide services — Articles 49 EC to 55 EC
— Motor vehicles — Use in one Member State of a motor
vehicle registered and leased in another Member State —
Taxation of that vehicle in the first Member State)

(2008/C 209/25)

Language of the case: Dutch

Parties

Torrefacção Camelo

(Case C-136/08 P)

(2008/C 209/26)

Language of the case: French

Referring court

Hoge Raad der Nederlanden Den Haag

Appellant: Japan Tobacco, Inc. (represented by: A. Ortiz López,
abogada, S. Ferrandis González, abogado and E. Ochoa Santa-
maría, abogada)