CELEX: C2003/070/03
Language: en
Date: 2003-03-22 00:00:00
Title: Case C-454/02: Reference for a preliminary ruling by the Bundessozialgericht by order of that Court of 30 October 2002 in the case of Karin Bautz against AOK Baden-Württemberg

22.3.2003            EN                      Official Journal of the European Union                                           C 70/1
                                                                  I
                                                           (Information)
                                              COURT OF JUSTICE
                                                       COURT OF JUSTICE
Reference for a preliminary ruling by the Bundesfinanz-              in the case of Finanzamt Gladbeck against Edith Linneweber
hof by order of that Court of 4 September 2002 in the                on the following questions:
case of Finanzamt Kassel-Goethestraße against Qualitair
                 Engineering Services Limited                        1.     Is Article 13B(f) of Directive 77/388/EEC (1) to be inter-
                                                                            preted as precluding a Member State from making the
                       (Case C-450/02)                                      organisation of gambling subject to value added tax if it
                                                                            is exempt when organised by a licensed public casino?
                        (2003/C 70/01)
                                                                     2.     Does Article 13B(f) of Directive 77/388/EEC prohibit a
                                                                            Member State from making the operation of a gaming
                                                                            machine subject to value added tax if the operation of a
Reference has been made to the Court of Justice of the                      gaming machine by a licensed public casino is exempt, or
European Communities by order of the Bundesfinanzhof                        must the game of chance machines operated outside
(Federal Finance Court) of 4 September 2002, received at the                casinos also be comparable for that purpose in essential
Court Registry on 12 December 2002, for a preliminary ruling                respects, for example as regards the maximum stake and
in the case of Finanzamt Kassel-Goethestraße against Qualitair              the maximum winnings, with the gaming machines in
Engineering Services Limited on the following question:                     the casinos?
                                                                     3.     Is the installer of the machine permitted to rely on the
Does the fact that a national employer but not a foreign hirer
of labour is exempt from the obligation to deduct income tax                exemption laid down in Article 13B(f) of Directive 77/
                                                                            388/EEC?
at source where a double taxation treaty provides that the
salary paid is to be exempt from income tax constitute an
infringement of Article 49 EC?                                       (1 ) OJ L 145 of 13.06.1977, p. 1.
Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 6 November in the case of              Reference for a preliminary ruling by the Bundessozial-
      Finanzamt Gladbeck against Edith Linneweber                    gericht by order of that Court of 30 October 2002 in the
                                                                         case of Karin Bautz against AOK Baden-Württemberg
                       (Case C-453/02)
                                                                                               (Case C-454/02)
                        (2003/C 70/02)
                                                                                                (2003/C 70/03)
Reference has been made to the Court of Justice of the
European Communities by order of the Bundesfinanzhof
(Federal Finance Court) of 6 November 2002, received at the          Reference has been made to the Court of Justice of the
Court Registry on 13 December 2002, for a preliminary ruling         European Communities by order of the Bundessozialgericht
 ---pagebreak--- C 70/2                EN                       Official Journal of the European Union                                        22.3.2003
(Federal Social Court) of 30 October 2002, received at the             2.    Is the installer of the machine permitted to rely on the
Court Registry on 13 December 2002, for a preliminary                        exemption laid down in Article 13B(f) of Directive 77/
ruling in the case of Karin Bautz against AOK (Allgemeine                    388/EEC?
Ortskrankenkasse — General Local Health Insurance Fund)
Baden-Württemberg on the following questions:
                                                                       (1 ) OJ L 145 of 13.06.1977, p. 1.
1.   Is it compatible with the provisions of Articles 49 and 50
     EC for a Member State which has organised its sickness
     insurance system in accordance with the principle of
     benefits in kind, and which provides outpatient medical
     care through authorised medical practitioners, to permit
     the reimbursement of the cost of consulting unauthorised          Reference for a preliminary ruling by the Verwaltungs-
     medical practitioners — also where treatment is provided          gericht Stuttgart by order of that Court of 19 December
     in another Member State — only if treatment correspond-           2002 in the administrative-law proceedings between Inan
     ing to the generally accepted state of medical knowledge                     Cetinkaya and Land Baden-Württemberg
     is not available under the system of benefits in kind?
                                                                                                (Case C-467/02)
2.   If this is deemed to be an inadmissible impediment to the
     freedom to provide services, do the aforementioned                                          (2003/C 70/05)
     provisions of the EC Treaty permit German law to make
     the reimbursement of the cost of privately obtained
     medical services conditional — except in emergencies —
     on a prior application being made for a decision by the           Reference has been made to the Court of Justice of the
     sickness insurance fund as to entitlement to extra-               European Communities by order of the Verwaltungsgericht
     contractual treatment?                                            Stuttgart (Administrative Court) of 19 December 2002,
                                                                       received at the Court Registry on 27 December 2002, for
                                                                       a preliminary ruling in the administrative-law proceedings
                                                                       between Inan Cetinkaya and Land Baden-Württemberg on the
                                                                       following questions:
                                                                       1.    Does a child born in Germany to a Turkish worker who
                                                                             belongs to the regular labour force fall within the scope
                                                                             of Article 7(1) of Decision No 1/80 of the EEC-Turkey
                                                                             Association Council of 19 September 1980 on the
Reference for a preliminary ruling by the Bundesfinanz-                      development of the Association (‘Decision No 1/80’)
hof by order of that Court of 6 November 2002 in the                         where from his birth to at least the time he attained the
  case of Finanzamt Herne-West against Savvas Akritidis                      age of majority his residence was permitted initially solely
                                                                             for the reason of family unity or, where his residence
                                                                             permit was temporary, was not terminated solely for that
                        (Case C-462/02)                                      reason?
                                                                       2.    Is Article 14 of Decision No 1/80 the only basis upon
                         (2003/C 70/04)                                      which the right of a family member to access to the
                                                                             employment market and to an extension of residence
                                                                             under the second indent of Article 7(1) may be limited?
                                                                       3.    Does the imposition of three years’ juvenile sentence
                                                                             constitute the definitive removal of the person concerned
Reference has been made to the Court of Justice of the
                                                                             from the labour force such that he loses his rights under
European Communities by order of the Bundesfinanzhof
                                                                             the second indent of Article 7(1) even if there is a real
(Federal Finance Court) of 6 November 2002, received at the
                                                                             possibility that only part of the sentence will require to
Court Registry on 23 December 2002, for a preliminary ruling
                                                                             be served, albeit that if released early on licence the
in the case of Finanzamt Herne-West against Savvas Akritidis
                                                                             person will be required to submit to treatment for drug
on the following questions:
                                                                             abuse and during the period of that treatment will not be
                                                                             available for employment on the market?
1.   Does Article 13B(f) of Directive 77/388/EEC ( 1) prohibit
     a Member State from making the organisation of a card             4.    Where it results from a short period of imprisonment
     game subject to value added tax solely if the organisation              which is not suspended for probation, does the loss of a
     of a card game by a licensed public casino is exempt, or                job or, where the person concerned is unemployed, the
     must card games organised outside casinos also be                       impossibility of applying for a job constitute voluntary
     comparable for that purpose in essential respects, for                  unemployment within the meaning of the second sen-
     example as regards the game rules, the maximum stake                    tence of Article 6(2) of Decision No 1/80 and therefore
     and the maximum winnings, with card games in the                        not prevent the loss of the rights conferred by Article 6(1)
     casinos?                                                                and Article 7(1) of Decision No 1/80?