CELEX: C2005/093/02
Language: en
Date: 2005-04-16 00:00:00
Title: Judgment of the Court (Second Chamber) of 17 February 2005 in Joined Cases C-453/02 and C-462/02: (references for a preliminary ruling from the Bundesfinanzhof) Finanzamt Gladbeck v Edith Linneweber and Finanzamt Herne-West v Savvas Akritidis (Sixth VAT Directive — Exemption for games of chance — Determination of the conditions and limitations to which the exemption is subject — Liability of games organised outside public casinos — Respect for the principle of fiscal neutrality — Article 13B( f) — Direct effect)

16.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/1
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 17 February 2005
   in Joined Cases C-453/02 and C-462/02: (references for a preliminary ruling from the Bundesfinanzhof) Finanzamt Gladbeck v Edith Linneweber and Finanzamt Herne-West v Savvas Akritidis (1)
   
   (Sixth VAT Directive - Exemption for games of chance - Determination of the conditions and limitations to which the exemption is subject - Liability of games organised outside public casinos - Respect for the principle of fiscal neutrality - Article 13B( f) - Direct effect)
   (2005/C 93/02)
   Language of the case: German
   In Joined Cases C-453/02 and C-462/02: references for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decisions of 6 November 2002, received at the Court on 13 and 23 December 2002, in the proceedings Finanzamt Gladbeck v Edith Linneweber (C-453/02 and Finanzamt Herne-West v Savvas Akritidis (C-462/02) – the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, C. Gulmann and R. Schintgen (Rapporteur) Judges; C. Stix-Hackl, Advocate General; M.F. Contet, Administrator, for the Registrar, gave a judgment on 17 February 2005, the operative part of which is as follows:
   
               1.
            
            
               Article 13B(f) 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 precludes national legislation which provides that the operation of all games of chance and gaming machines is exempt from VAT where it is carried out in licensed public casinos, while the operation of the same activity by traders other than those running casinos does not enjoy that exemption.
            
         
               2.
            
            
               Article 13B(f) of the Sixth Directive has direct effect in the sense that it can be relied on by an operator of games of chance or gaming machines before national courts to prevent the application of rules of national law which are inconsistent with that provision.
            
         
      (1)  OJ C 70 of 22.03.2003.