Case C-156/08: Order of the Court (Third Chamber) of 27 November 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Monika Vollkommer v Finanzamt Hannover-Land I (Article 104(3) of the Rules of Procedure — Sixth VAT Directive — Article 33(1) — Meaning of turnover taxes — Real property transfer tax)
Date: 2008-11-27
Institutions: Court of Justice
Subjects: VAT, building regulations, interpretation of the law, property tax, tax system

21.3.2009

EN

Official Journal of the European Union

C 69/15

Order of the Court (Third Chamber) of 27 November 2008
(reference
from the
preliminary
(Germany)) — Monika
Niedersächsisches Finanzgericht

ruling

for

a

Vollkommer v Finanzamt Hannover-Land I

(Case C-156/08) (1)

(Article 104(3) of the Rules of Procedure — Sixth VAT Direc-
tive — Article 33(1) — Meaning of ‘turnover taxes’ — Real
property transfer tax)

(2009/C 69/25)

Language of the case: German

Referring court

Niedersächsisches Finanzgericht (Germany)

Parties

Applicant: Monika Vollkommer

Defendant: Finanzamt Hannover-Land I

Re:

Order of the Court (Fifth Chamber) of 3 October 2008
(reference for a preliminary ruling from the Tribunale ordi-
nario di Milano (Italy)) — Crocefissa Savia, Monica Maria
Ignazia Randazzo, Daniela Genovese, Mariangela
Porcu,
Campanella v Ministero dell'Istruzione, dell'Università e
della Ricerca, Direzione Didattica II Circolo — Limbiate,
Úfficio Scolastico Regionale per la Lombardia, Direzione
Didattica III Circolo — Rozzano, Direzione Didattica IV
Circolo — Rho, Istituto Comprensivo — Castano Primo,
Istituto Comprensivo A. Manzoni — Rescaldina

(Case C-287/08) (1)

(Reference for a preliminary ruling — No link with Com-
munity law — Court clearly lacking jurisdiction)

(2009/C 69/26)

Language of the case: Italian

Referring court

Tribunale ordinario di Milano

Parties

Reference for a preliminary ruling — Niedersächsisches Finanz-
gericht — Interpretation of Article 33(1) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 on the harmonisation of the
taxes —
the Member States relating to turnover
laws of
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) and of Article 401 of Council
Directive 2006/112/EC of 28 November 2006 on the common
system of value added tax (OJ 2006 L 347, p. 1) — Account
taken, for the purposes of determining the basis of assessment
of real property transfer tax (‘Grunderwerbsteuer’), of
future
building work subject to turnover tax if the purchase includes
both the supply of the building plot and the building work

Operative part of the order

Article 33 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, as amended by Council Directive 91/680/EEC of
16 December 1991, must be interpreted as not precluding a Member
State, on the transfer of a plot of land not yet built on, from including
future building work in the taxable amount used for the assessment of
taxes on transfers and transactions — such as the ‘Grunderwerbsteuer’
provided for under German law — and thereby making a transaction
that is subject to value added tax under that directive subject also to
those other taxes, provided that the latter cannot be characterised as
turnover taxes.

Applicants: Crocefissa Savia, Monica Maria Porcu,
Randazzo, Daniela Genovese, Mariangela Campanella

Ignazia

e della
Defendants: Ministero dell'Istruzione, dell'Università
Ricerca, Direzione Didattica II Circolo — Limbiate, Úfficio
Scolastico Regionale per la Lombardia, Direzione Didattica III
Circolo — Rozzano, Direzione Didattica IV Circolo — Rho, Isti-
tuto Comprensivo — Castano Primo, Istituto Comprensivo A.
Manzoni — Rescaldina

Re:

Reference for a preliminary ruling — Tribunale ordinario di
Milano — Interpretation of Article 6(2) EU and of Article 6 of
the European Convention on Human Rights — Right to a fair
trial — National legislation with retroactive effect which intro-
duces changes in salary conditions under
the contract of
employment

Operative part of the order

The Court of Justice of the European Communities manifestly does not
have jurisdiction to answer the questions posed by the Tribunale ordi-
nario di Milano by decision of 16 June 2008.

(1) OJ C 183, 19.7.2008.

(1) OJ C 236, 13.9.2008.