CELEX: C2004/007/27
Language: en
Date: 2004-01-10 00:00:00
Title: Judgment of the Court (Sixth Chamber) 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 Vlachos (C-80/02) (Sixth VAT Directive — Article 21(1)(c) — Persons liable 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)

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.
 ---pagebreak--- 10.1.2004                EN                           Official Journal of the European Union                                                 C 7/17
2.    Article 21(1)(c) of the Sixth Council Directive 77/388/EEC of           An administrative practice such as the one at issue in the main
      17 May 1977 on the harmonisation of the laws of the Member              proceedings, under which degrees awarded by a university of one
      States relating to turnover taxes — Common system of value              Member State cannot be recognised in another Member State when
      added tax: uniform basis of assessment does not preclude                the courses of preparation for those degrees were provided in the latter
      reimbursement of an amount mentioned in error by way of                 Member State by another educational establishment in accordance
      value added tax on an invoice or other document serving as              with an agreement made between the two establishments, is
      invoice where the services at issue are not subject to value added      incompatible with Article 43 EC.
      tax and the amount invoiced cannot therefore be classified as
      value added tax.
                                                                              (1) OJ C 144 of 15.6.2002.
(1) OJ C 169 of 13.7.2002 and OJ C 144 du 15.6.2002.
                                                                                                  ORDER OF THE COURT
                  JUDGMENT OF THE COURT
                                                                                                       (Fourth Chamber)
                           (Fifth Chamber)
                                                                                                     of 17 October 2003
                       of 13 November 2003
                                                                              nella causa C-35/02 (Reference for a preliminary ruling
in Case C-153/02 (Reference for a preliminary ruling from                     from the Bundesverwaltungsgericht): Landeszahnärzte-
the Giudice di pace di Genova): Valentina Neri v European                     kammer Hessen v Markus Vogel, Third parties: Landes-
School of Economics (ESE Insight World Education Sys-                         ärtztekammer Hessen, Oberbundesanwalt beim Bundes-
                              tem Ltd) (1)                                                          verwaltungsgericht (1)
(Freedom of establishment — Recognition of diplomas —                         (Article 104(3) of the Rules of Procedure — Freedom of
Degree issued by a university established in a Member State                   establishment — Freedom to provide services — Directives
— Courses of study in preparation for a degree awarded in                     78/686/EEC and 78/687/EEC — The practice of dentistry
another Member State and by another educational establish-                                                 by a doctor)
                                 ment)
                                                                                                         (2004/C 7/29)
                            (2004/C 7/28)
                     (Language of the case: Italian)                                             (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-153/02: Reference to the Court under Article 234 EC                 In Case C-35/02: Reference to the Court under Article 234 EC
by the Giudice di pace di Genova (Italy) for a preliminary                    by the Bundesverwaltungsgericht (Germany) for a preliminary
ruling in the proceedings pending before that court between                   ruling in the proceedings pending before that court between
Valentina Neri and European School of Economics (ESE                          Landeszahnärztekammer Hessen and Markus Vogel; Third
Insight World Education System Ltd) on the interpretation of                  parties: Landesärtztekammer Hessen, Oberbundesanwalt beim
Articles 39 EC, 43 EC and 49 EC, of Council Decision 63/266/                  Bundesverwaltungsgericht, on the the interpretation of Council
EEC of 2 April 1963 laying down general principles for                        Directive 78/687/EEC of 25 July 1978 concerning the coordi-
implementing a common vocational training policy (OJ,                         nation of provisions laid down by law, regulation or adminis-
English Special Edition 1963-1964 (I), p. 25) and Council                     trative action in respect of the activities of dental practitioners
Directive 89/48/EEC of 21 December 1988 on a general                          (OJ 1978 L 233, p. 10), as amended by the Act concerning the
system for the recognition of higher-education diplomas                       conditions of accession of the Republic of Austria, the Republic
awarded on completion of professional education and training                  of Finland and the Kingdom of Sweden and the adjustments to
of at least three years’ duration (OJ 1989 L 19, p. 16), the                  the Treaties on which the European Union is founded (OJ
Court (Fifth Chamber), composed of: D.A.O. Edward, acting                     1994 C 241, p. 21, and OJ 1995 L 1, p. 1), the Court (Fourth
for the President of the Fifth Chamber, A. La Pergola and                     Chamber), composed of: C.W.A. Timmermans (Rapporteur),
S. von Bahr (Rapporteur), Judges; F.G. Jacobs, Advocate                       President of the Chamber, A. La Pergola and S. von Bahr,
General; L. Hewlett, Principal Administrator, for the Registrar,              Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has
has given a judgment on 13 November 2003, in which it has                     made an order on 17 October 2003, the operative part of
ruled:                                                                        which is as follows: