CELEX: C1997/166/18
Language: en
Date: 1997-05-31 00:00:00
Title: Reference for a preliminary ruling from the Skatterättsnämnden by order of that body of 20 February 1997 in the case of Victoria Film A/S v. Riksskatteverket (Case C-134/97)

No C 166/ 10             EN                  Official Journal of the European Communities                                        31 . 5 . 97
Bologna, 2 . Ministero della Sanità, 3 . Minstero dell'Uni­                   upon as against a national authority by the person
versità e della Ricerca Scientifica , 4 . Ministero del Tesoro,               dealing in such rights as a ground justifying treatment
on the following questions:                                                   of those transactions as taxable transactions ?
                                                                              If, again, that question is answered in the negative, an
'Must the provision of Directive 82/76/EEC (') providing                      answer to the following question is sought:
that the training of trainee medical specialists is to be
" subject to appropriate remuneration " be interpreted, in
so far as no specific provisions have been adopted by the               3 . Can the person dealing in those rights still claim a
Italian Republic in the prescribed terms, as having direct                    right to deduct on the basis of Article 17 ( 2 ) or
effect in favour of trainee medical specialists as against the                another provision of the Directive, that is to say, does
administrative authorities of the Italian Republic, and does                  the provision have direct effect even though the
it confer on trainee medical specialists the right to                         transaction does not give rise to any output tax ?
appropriate payment linked with all the training
undertaken in the departments entrusted with training by                (') ' 11 . The following types of transaction shall be exempt from
the State , with a corresponding obligation on those                               tax: ( l)The grant or assignment of rights covered by
administrative authorities, including the University of                            Article 1 , 4 or 5 of Law 1960 : 729 on Copyright in
Bologna , to pay such remuneration ?'                                              Literary and Artistic Works, but not ...'.
(') OJ No L 43 , 15 . 2 . 1982 , p . 21
                                                                        Reference for a preliminary ruling from the
                                                                        Oberlandesgericht Wien by order of that court of
                                                                        24 March 1997 in the case of Verein zur Forderung des
Reference for a preliminary ruling from the                             freien Wettbewerbs im Medienwesen v. MVF Magazin­
Skatterattsnamnden by order of that body of 20 February                               Verlag am Fleetrand Gesellschaft mbH
  1997 in the case of Victoria Film A/S v. Riksskatteverket                                       ( Case C-135/97)
                          ( Case C-134/97                                                           ( 97/C 166/19 )
                            ( 97/C 166/ 18 )
                                                                        Reference has been made to the Court of Justice of
                                                                        the European Communities by an order of the Oberlandes­
Reference has been made to the Court of Justice of the                  gericht Wien ( Higher Regional Court, Vienna ) of 24 March
European Communities by an order of the                                 1997, which was received at the Court Registry on 7 April
Skatterattsnamnden ( Revenue Board ) of 20 February                     1997, for a preliminary ruling in the case of Verein zur
1997, which was received at the Court Registry on 7 April               Forderung des freien Wettbewerbs im Medienwesen v.
1997, for a preliminary ruling in the case of Victoria Film             MVF Magazin-Verlag am Fleetrand Gesellschaft mbH on
A/S v. Riksskatteverket on the following questions:                     the following question :
                                                                        'Is Article 30 of the EC Treaty to be interpreted as
1 . Does Article 28 ( 3 ) ( b ) of the Sixth VAT Directive in           precluding application of legislation of Member State A
     conjunction with point 2 of Annex F to the Directive,              prohibiting an undertaking established in Member State B
     and having regard to the terms of Annex XV, IX                     from selling in Member State A a periodically published
     Taxation, point 2 aa, of the Treaty of Accession                   magazine produced in Member State B if it contains prize
     between the Member States of the European Union                    puzzles or competitions which are lawfully organized in
     and Sweden concerning Sweden's accession to the                    Member State B ?'
     European Union, mean that Sweden may have
     provisions in its national legislation having the tenor
     of Article 11 ( 1 ) of Title 3 of the Value Added Tax
     Law as worded until 31 December 1996 (')?
                                                                        Reference for a preliminary ruling by the VAT and Duties
     If the answer to that question is in the negative, an
                                                                        Tribunal, Manchester, by direction of that court of 2 April
     answer to the following question is sought.
                                                                        1997, in the case of Norbury Developments Ltd against
                                                                                    the Commissioners of Customs and Excise
2 . Does the fact that Article 28 ( 3 ) ( b ) does not allow                                      ( Case C-136/97 )
     national legislation to provide for an exemption from                                          ( 97/C 166/20 )
     tax liability for the transactions referred to in
     Question 1 mean that this provision, Article 6 ( 1 ) or
     any other provision of the Sixth Directive has so-called           Reference has been made to the Court of Justice of the
     direct effect in this regard and can therefore be relied           European Communities by direction of the VAT and