CELEX: C2004/007/26
Language: en
Date: 2004-01-10 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 13 November 2003 in Case C-42/02 (Reference for a preliminary ruling from the Ålands förvaltningsdomstol): Diana Elisabeth Lindman (Freedom to provide services — Lottery tickets — Amount won in a game of chance held in another Member State — Income tax — Tax on games of chance — Special regime in the Åland Islands)

C 7/16                   EN                          Official Journal of the European Union                                             10.1.2004
1.    Dismisses the application.                                                               JUDGMENT OF THE COURT
2.    Orders the Kingdom of the Netherlands to pay the costs.
                                                                                                       (Sixth Chamber)
(1) OJ C 84 of 6.4.2002.
                                                                                                     of 6 November 2003
                                                                             in Case C-78/02 (Reference for a preliminary ruling from
                                                                             the Dioikitiko Efeteio Athinon): Elliniko Dimosio v Maria
                                                                             Karageorgou (C-78/02), Katina Petrova (C-79/02), Loukas
                  JUDGMENT OF THE COURT                                                              Vlachos (C-80/02) (1)
                           (Fifth Chamber)
                                                                             (Sixth VAT Directive — Article 21(1)(c) — Persons liable
                       of 13 November 2003                                   to tax — Person mentioning the tax on an invoice — Tax
                                                                             paid in error by a non-taxable person and included in the
                                                                                             invoice established by that person)
in Case C-42/02 (Reference for a preliminary ruling
from the Ålands förvaltningsdomstol): Diana Elisabeth
                              Lindman (1)
                                                                                                         (2004/C 7/27)
(Freedom to provide services — Lottery tickets — Amount
won in a game of chance held in another Member State —
Income tax — Tax on games of chance — Special regime in                                           (Language of the case: Greek)
                          the Åland Islands)
                            (2004/C 7/26)                                    (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                   (Language of the case: Swedish)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
                                                                             In Joined Cases C-78/02 to C-80/02: References to the Court
                                                                             under Article 234 EC by the Diikitiko Efetio Athinon (Greece)
                                                                             for a preliminary ruling in the proceedings pending before that
                                                                             court between Elliniko Dimosio and Maria Karageorgou (C-78/
In Case C-42/02: Reference to the Court under Article 234 EC
                                                                             02), Katina Petrova (C-79/02), Loukas Vlachos (C-80/02), on
by the Ålands förvaltningsdomstolen (Finland) for a prelimi-
                                                                             the interpretation of the Sixth Council Directive 77/388/EEC
nary ruling in the proceedings brought before that court by
                                                                             of 17 May 1977 on the harmonisation of the laws of the
Diana Elisabeth Lindman, on the interpretation of
                                                                             Member States relating to turnover taxes — Common system
Article 49 EC, the Court (Fifth Chamber), composed of:
                                                                             of value added tax: uniform basis of assessment (OJ 1977
C.W.A. Timmermans, President of the Fourth Chamber, acting
                                                                             L 145, p. 1) and in particular the rule in Article 21(1)(c) of that
as President of the Fifth Chamber, D.A.O. Edward (Rapporteur)
                                                                             directive to the effect that VAT is payable by any person who
and P. Jann, Judges; C. Stix-Hackl, Advocate General; L. Hew-
                                                                             mentions VAT on an invoice, the Court (Sixth Chamber),
lett, Principal Administrator, for the Registrar, has given a
                                                                             composed of: J.-P. Puissochet, President of the Chamber,
judgment on 13 November 2003, in which it has ruled:
                                                                             R. Schintgen, V. Skouris, N. Colneric and J.N. Cunha Rodrigues
                                                                             (Rapporteur), Judges; L.A. Geelhoed, Advocate General; H. von
Article 49 EC prohibits a Member State’s legislation under which             Holstein, Deputy Registrar, has given a judgment on 6 Novem-
winnings from games of chance organised in other Member States               ber 2003, in which it has ruled:
are treated as income of the winner chargeable to income tax, whereas
winnings from games of chance conducted in the Member State in
question are not taxable.
                                                                             1.    The amount mentioned as value added tax on the invoice drawn
                                                                                   up by a person providing services to the State may not be
(1) OJ C 109 of 4.5.2002.
                                                                                   classified as value added tax where that person erroneously
                                                                                   believes that he is providing those services as a self-employed
                                                                                   person whilst in reality there is an employer-employee relation-
                                                                                   ship.