CELEX: C1998/258/01
Language: en
Date: 1998-08-15 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 7 May 1998 in Case C-350/96 (reference for a preliminary ruling from the Verwaltungsgerichtshof): Clean Car Autoservice GmbH v Landeshauptmann von Wien (Freedom of movement for workers - National legislation requiring legal persons to appoint as manager a person residing in the country - Indirect discrimination)

15.8.98               EN                  Official Journal of the European Communities                                       C 258/1
                                                                  I
                                                            (Information)
                                              COURT OF JUSTICE
                                                        COURT OF JUSTICE
               JUDGMENT OF THE COURT                                  2. Article 48 of the Treaty precludes a Member State
                       (Sixth Chamber)                                     from providing that the owner of an undertaking
                                                                           exercising a trade on the territory of that State may
                        of 7 May 1998                                      not appoint as manager a person not resident there.
in Case C-350/96 (reference for a preliminary ruling from
the Verwaltungsgerichtshof): Clean Car Autoservice                    (1) OJ C 388 of 21.12.1997.
           GmbH v Landeshauptmann von Wien (1)
(Freedom of movement for workers Ð National
legislation requiring legal persons to appoint as manager a
 person residing in the country Ð Indirect discrimination)
                        (98/C 258/01)
                                                                                     JUDGMENT OF THE COURT
               (Language of the case: German)                                                (Fifth Chamber)
                                                                                              of 7 May 1998
  (Provisional translation; the definitive translation will be        in Case C-390/96 (reference for a preliminary ruling from
          published in the European Court Reports)                    the Rechtbank van Eerste Aanleg, Brussels): Lease Plan
                                                                                    Luxembourg SA v Belgian State (1)
                                                                      (Sixth VAT Directive Ð Car-leasing services Ð Fixed
In Case C-350/96: reference to the Court under Article 177
                                                                      establishment Ð Rules governing reimbursement of VAT
of the EC Treaty from the Verwaltungsgerichtshof
                                                                      to taxable persons not established in the territory of the
(Administrative Court) (Austria), for a preliminary ruling
                                                                                State Ð Principle of non-discrimination)
in the proceedings pending before that court between
Clean Car Autoservice GmbH and Landeshauptmann von                                            (98/C 258/02)
Wien Ð on the interpretation of Article 48 of the EC
Treaty and Articles 1 to 3 of Regulation (EEC) No 1612/
68 of the Council of 15 October 1968 on freedom of                                    (Language of the case: Dutch)
movement for workers within the Community (OJ,
English Special Edition 1968 (II), p. 475) Ð the Court
(Sixth Chamber), composed of: H. Ragnemalm, President
of the Chamber, R. Schintgen (Rapporteur), G. F.                        (Provisional translation; the definitive translation will be
Mancini, J. L. Murray and G. Hirsch, Judges; N. Fennelly,                      published in the European Court Reports)
Advocate General; L. Hewlett, Administrator, for the
Registrar, has given a judgment on 7 May 1998, in which
it has ruled:                                                         In Case C-390/96: reference to the Court under Article 177
                                                                      of the EC Treaty from the Rechtbank van Eerste Aanleg
                                                                      (Court of First Instance), Brussels, for a preliminary ruling
1. The rule of equal treatment in the context of freedom              in the proceedings pending before that court between
     of movement for workers, enshrined in Article 48 of              Lease Plan Luxembourg SA and the Belgian State Ð on
     the EC Treaty, may also be relied upon by an                     the interpretation of Article 9(1) of the Sixth Council
     employer in order to employ, in the Member State in              Directive 77/388/EEC of 17 May 1977 on the
     which he is established, workers who are nationals of            harmonisation of the laws of the Member States relating
     another Member State.                                            to turnover taxes Ð Common system of value added tax: