CELEX: C2001/200/87
Language: en
Date: 2001-07-14 00:00:00
Title: Case C-185/01: Reference for a preliminary ruling by the Bundesfinanzhof by order of 22 February 2001 in the case of Auto Lease Holland B.V. v Bundesamt für Finanzen

14.7.2001               EN                  Official Journal of the European Communities                                        C 200/49
The appellant claims that the Court should:                            Where a lessee fills up a leased car in the name and at the
                                                                       expense of the lessor at filling stations, is there a supply of fuel
—     set aside the judgment delivered on 13 February 2001 by          by the lessor to the lessee and must tax be paid on this supply
      the Court of First Instance of the European Communities          at the place of supply within the meaning of Article 8(1)(b) of
      (Fifth Chamber) in Case T-166/00 Hirschfeldt v European          Directive 77/388/EEC or is the ‘onward supply’ included in the
      Environment Agency;                                              lessor’s supply of a service that is taxable under Article 9 of
                                                                       Directive 77/388/EEC?
—     proceed to adjudicate afresh in the matter, and thus:
      —     annul the decision cancelling internal competition         (1) OJ L 145 of 13.6.1977, p. 1.
            EEA/T/99/1, communicated to the appellant by
            letter of 27 September 1999;
      —     annul the decision of 13 December 1999 transfer-
            ring the appellant from the Commission to the
            European Environment Agency, inasmuch as it
            classifies him in grade A5, step 3, with effect from
            1 November 1999;
                                                                       Reference for a preliminary ruling by the Verwaltungsger-
      —     order the respondent to pay the costs of the two sets      icht Stuttgart by order of 4 April 2001 in the case of
            of proceedings.                                            Alexander Dory v Federal Republic of Germany —
                                                                                 Kreiswehrersatzamt Schwäbisch Gmünd
Pleas in law and main arguments                                                                (Case C-186/01)
—     The Court of First Instance committed an error of law in                                 (2001/C 200/88)
      finding that the Commission’s threats ‘definitively to
      cease using transfers in future’ for the benefit of the          Reference has been made to the Court of Justice of the
      European Environment Agency in the event of a refusal            European Communities by order of 4 April 2001 by the
      to cancel internal competition EEA/T/99/1 did not have           Verwaltungsgericht Stuttgart (Administrative Court, Stuttgart),
      the effect of vitiating the way in which the appointing          which was received at the Court Registry on 30 April 2001,
      authority had exercised its discretion by proceeding to          for a preliminary ruling in the case of Alexander Dory v
      cancel the competition in question.                              Federal Republic of Germany Kreiswehrersatzamt (District
                                                                       Recruiting Office) Schwäbisch Gmünd on the following ques-
—     The Court of First Instance committed an error of law in
                                                                       tion, in particular with regard to the interpretation of Article 2
      imposing conditions for appointment as an established
                                                                       of Directive 76/207/EEC of 9 February 1976 on the implemen-
      official which are not provided for in the third paragraph
                                                                       tation of the principle of equal treatment for men and women
      of Article 8 of the Staff Regulations and in failing to
                                                                       as regards access to employment, vocational training and
      verify whether the European Environment Agency had in
                                                                       promotion, and working conditions (1):
      fact reconstituted the appellant’s career as regards both
      the his grade on establishment and his seniority in step.
                                                                       Does German compulsory military service for men only
                                                                       conflict with European law?
                                                                       (1) OJ L 39 of 14.2.1976, p. 40.
Reference for a preliminary ruling by the Bundesfinanzh-
of by order of 22 February 2001 in the case of Auto Lease
            Holland B.V. v Bundesamt für Finanzen
                                                                       Reference for a preliminary ruling by the Unabhängiger
                         (Case C-185/01)                               Verwaltungssenats Salzburg by order of that court of 25
                                                                       April 2001 in the case of Francisco Javier Gonzales
                         (2001/C 200/87)                                                             Moreno
                                                                                               (Case C-188/01)
Reference has been made to the Court of Justice of the
European Communities by order of 22 February 2001 by the
Bundesfinanzhof (Federal Finance Court), which was received                                    (2001/C 200/89)
at the Court Registry on 30 April 2001, for a preliminary
ruling in the case of Auto Lease Holland B.V. v Bundesamt für          Reference has been made to the Court of Justice of the
Finanzen on the following question (1):                                European Communities by order of the Unabhängiger Verwal-