CELEX: C2004/007/08
Language: en
Date: 2004-01-10 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 20 November 2003 in Case C-212/01 (Reference for a preliminary ruling from the Landesgericht Innsbruck): Margarete Unterpertinger v Pensionsversicherungsanstalt der Arbeiter (Sixth VAT Directive — Exemption for medical care provided in the exercise of the medical and paramedical professions — Expert medical report)

C 7/6                    EN                          Official Journal of the European Union                                              10.1.2004
                  JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                           (Fifth Chamber)                                                          of 18 November 2003
                       of 20 November 2003                                   in Case C-216/01 (Reference for a preliminary ruling from
                                                                             the Handelsgericht Wien): Budějovický Budvar, národní
                                                                                          podnik v Rudolf Ammersin GmbH (1)
in Case C-212/01 (Reference for a preliminary ruling from
the Landesgericht Innsbruck): Margarete Unterpertinger                       (Protection of geographical indications and designations of
       v Pensionsversicherungsanstalt der Arbeiter (1)                       origin — Bilateral convention between a Member State and
                                                                             a non-member country protecting indications of geographical
                                                                             source from that non-member country — Articles 28 EC and
(Sixth VAT Directive — Exemption for medical care provided                   30 EC — Regulation (EEC) No 2081/92 — Article 307 EC
in the exercise of the medical and paramedical professions                             — Succession of States in respect of treaties)
                     — Expert medical report)
                                                                                                         (2004/C 7/09)
                            (2004/C 7/08)
                                                                                                 (Language of the case: German)
                    (Language of the case: German)
                                                                             (Provisional translation; the definitive translation will be published
(Provisional translation; the definitive translation will be published                           in the European Court Reports)
                    in the European Court Reports)
                                                                             In Case C-216/01: Reference to the Court under Article 234 EC
                                                                             by the Handelsgericht Wien (Austria) for a preliminary ruling
In Case C-212/01: Reference to the Court under Article 234                   in the proceedings pending before that court between Budějo-
EC by the Landesgericht Innsbruck (Austria) for a preliminary                vický Budvar, národní podnik and Rudolf Ammersin GmbH
ruling in the proceedings pending before that court between                  on the interpretation of Articles 28 EC, 30 EC and 307 EC,
Margarete Unterpertinger and Pensionsversicherungsanstalt                    and Council Regulation (EEC) No 2081/92 of 14 July 1992 on
der Arbeiter, on the interpretation of Article 13A(1)(c) of Sixth            the protection of geographical indications and designations of
Council Directive 77/388/EEC of 17 May 1977 on the                           origin for agricultural products and foodstuffs (OJ 1992 L 208,
harmonisation of the laws of the Member States relating to                   p. 1), as amended by Council Regulation (EC) No 535/97 of
turnover taxes — Common system of value added tax: uniform                   17 March 1997 (OJ 1997 L 83, p. 3), the Court, composed of:
basis of assessment (OJ 1977 L 145, p. 1) and the Court’s case-              V. Skouris, President, P. Jann, C.W.A. Timmermans (Rappor-
law resulting, in particular, from Case C-384/98 D. v W.                     teur), C. Gulmann and J.N. Cunha Rodrigues (Presidents of
[2000] ECR I-6795, the Court (Fifth Chamber), composed of:                   Chambers), D.A.O. Edward, A. La Pergola, J.-P. Puissochet,
A. Rosas (Rapporteur), acting for the President of the Fifth                 R. Schintgen, N. Colneric and S. von Bahr, Judges; A. Tizzano,
Chamber, D.A.O. Edward and A. La Pergola, Judges; C. Stix-                   Advocate General; H. von Holstein, Deputy Registrar, has
Hackl, Advocate General; M.-F. Contet, Principal Adminis-                    given a judgment on 18 November 2003, in which it has
trator, for the Registrar, has given a judgment on 20 November               ruled:
2003, in which it has ruled:
                                                                             1.    Article 28 EC and Council Regulation (EEC) No 2081/92 of
Article 13A(1)(c) of Sixth Council Directive 77/388/EEC of                         14 July 1992 on the protection of geographical indications
17 May 1977 on the harmonisation of the laws of the Member                         and designations of origin for agricultural products and
States relating to turnover taxes — Common system of value added                   foodstuffs, as amended by Council Regulation (EC) No 535/
tax: uniform basis of assessment, is to be interpreted as meaning that             97 of 17 March 1997, do not preclude the application of a
the exemption from value added tax under that provision does not                   provision of a bilateral agreement between a Member State and
apply to the services of a doctor consisting of making an expert report            a non-member country under which a simple and indirect
on a person’s state of health in order to support or exclude a claim               indication of geographical origin from that non-member country
for payment of a disability pension. The fact that the medical expert              is accorded protection in the importing Member State, whether
was instructed by a court or pension insurance institution is irrelevant           or not there is any risk of consumers being misled, and the
in that respect.                                                                   import of a product lawfully marketed in another Member State
                                                                                   may be prevented.
(1) OJ C 212 of 28.7.2001.                                                   2.    Article 28 EC precludes the application of a provision of a
                                                                                   bilateral agreement between a Member State and a non-
                                                                                   member country under which a name which in that country
                                                                                   does not directly or indirectly refer to the geographical source of