CELEX: C2003/044/11
Language: en
Date: 2003-02-22 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 16 January 2003 in Case C-315/00 (Reference for a preliminary ruling from the Bundesfinanzhof): Rudolf Maierhofer v Finanzamt Augsburg-Land (Sixth VAT Directive — Exemptions — Letting of immovable property — Prefabricated building which can be dismantled and reassembled)

C 44/6                   EN                          Official Journal of the European Union                                             22.2.2003
                  JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                        (Fifth Chamber)
                          (Sixth Chamber)
                                                                                                      of 16 January 2003
                          of 9 January 2003
                                                                             in Case C-315/00 (Reference for a preliminary ruling from
                                                                             the Bundesfinanzhof): Rudolf Maierhofer v Finanzamt
in Case C-292/00 (Reference for a preliminary ruling from                                             Augsburg-Land ( 1)
the Bundesgerichtshof): Davidoff & Cie SA, Zino Davidoff
                         SA v Gofkid Ltd ( 1)                                (Sixth VAT Directive — Exemptions — Letting of immov-
                                                                             able property — Prefabricated building which can be dis-
                                                                                                  mantled and reassembled)
(Directive 89/104/EEC — Articles 4(4)(a) and 5(2) — Well-
known trade marks — Protection against use of a sign in
       respect of identical or similar products or services)                                             (2003/C 44/11)
                                                                                                 (Language of the case: German)
                           (2003/C 44/10)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                   (Language of the case: German)
(Provisional translation; the definitive translation will be published       In Case C-315/00: Reference to the Court under Article 234
                    in the European Court Reports)                           EC by the Bundesfinanzhof (Germany) for a preliminary ruling
                                                                             in the proceedings pending before that court between Rudolf
                                                                             Maierhofer and Finanzamt Augsburg-Land, on the interpret-
                                                                             ation of Article 13B(b) of the 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
In Case C-292/00: Reference to the Court under Article 234                   of value added tax: uniform basis of assessment (OJ 1977
EC by the Bundesgerichtshof (Germany) for a preliminary                      L 145, p. 1), the Court (Fifth Chamber), composed of:
ruling in the proceedings pending before that court between                  M. Wathelet, President of the Chamber, C.W.A. Timmermans,
Davidoff & Cie SA, Zino Davidoff SA and Gofkid Ltd, on the                   D.A.O. Edward, P. Jann and S. von Bahr (Rapporteur), Judges;
interpretation of Articles 4(4)(a) and 5(2) of First Council                 F.G. Jacobs, Advocate General; H.A. Rühl, Principal Adminis-
Directive 89/104/EEC of 21 December 1988 to approximate                      trator, Registrar, has given a judgment on 16 January 2003, in
the laws of the Member States relating to trade marks (OJ                    which it has ruled:
1989 L 40, p. 1), the Court (Sixth Chamber), composed of:
J.-P. Puissochet, President of the Chamber, C. Gulmann (Rap-
porteur), V. Skouris, F. Macken and N. Colneric, Judges;                     1.    The letting of a building constructed from prefabricated
F.G. Jacobs, Advocate General; H.A. Rühl, Principal Adminis-                       components fixed to or in the ground in such a way that they
trator, for the Registrar, has given a judgment on 9 January                       cannot be easily dismantled or easily moved constitutes a letting
2003, in which it has ruled:                                                       of immovable property for the purposes of Article 13B(b) of
                                                                                   Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                                   harmonisation of the laws of the Member States relating to
Articles 4(4)(a) and 5(2) of First Council Directive 89/104/EEC of                 turnover taxes — Common system of value added tax: uniform
21 December 1988 to approximate the laws of the Member States                      basis of assessment, even if the building is to be removed at the
relating to trade marks are to be interpreted as entitling the Member              end of the lease and re-used on another site;
States to provide specific protection for well-known registered trade
marks in cases where a later mark or sign, which is identical with or        2.    Whether the lessor makes available to the lessee both the
similar to the registered mark, is intended to be used or is used for              building and the land on which it is erected or merely the
goods or services identical with or similar to those covered by the                building which he has erected on the lessee’s land is irrelevant
registered mark.                                                                   in determining whether a letting constitutes a letting of
                                                                                   immovable property for the purposes of Article 13B(b) of the
                                                                                   Sixth Directive 77/388.
( 1) OJ C 302 of 21.10.2000.
                                                                             (1 ) OJ C 302 of 21.10.2000.