CELEX: C2007/315/45
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-456/07: Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky lodged on 9 October 2007 — Karol Mihal v Daňový úrad Košice V

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/26
            
         Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky lodged on 9 October 2007 — Karol Mihal v Daňový úrad Košice V
   (Case C-456/07)
   (2007/C 315/45)
   Language of the case: Slovak
   Referring court
   Najvyšší súd Slovenskej republiky
   Parties to the main proceedings
   
      Applicant: Karol Mihal
   
      Defendant: Daňový úrad Košice V
   Questions referred
   
               1.
            
            
               Is the first subparagraph of Article 4(5) 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 (‘the Sixth Directive’) to be interpreted as relating only to those bodies governed by public law which are legal persons and not natural persons; in other words, in respect of the activities or transactions in which they engage as public authorities, are those bodies governed by public law which are legal persons to be considered non-taxable persons whilst those bodies governed by public law which are natural persons are to be considered taxable persons?
            
         
               2.
            
            
               Where national legislation contains a more restrictive definition of the group of persons not considered to be taxable persons (non-taxable persons) than that contained in the first subparagraph of Article 4(5) of the Sixth Directive, is the first subparagraph of Article 4(5) of the Sixth Directive to be considered as being directly effective?
            
         
               3.
            
            
               Are the activities of a natural person, such as those of a bailiff who exercises public power and is considered under national law to be a public official, to be considered those of a body governed by public law, in other words, is he not to be considered a taxable person in respect of activities and transactions in which he is involved as a public authority within the meaning of the first subparagraph of Article 4(5) of the Sixth Directive?