CELEX: C1999/020/29
Language: en
Date: 1999-01-23 00:00:00
Title: Reference for a preliminary ruling by the Eighth Chamber of the Tribunal d'Arrondissement, Luxembourg, by order of that court of 7 October 1998 in the case of Angelo Ferlini v. Centre Hospitalier de Luxembourg (Case C-411/98)

C 20/18                EN                  Official Journal of the European Communities                                  23.1.1999
1. Following the decision of the Court in Case C-63/92                Court), Luxembourg, of 7 October 1998, which was
     (Lubbock Fine & Co v. Commissioners of Customs                   received at the Court Registry on 18 November 1998, for
     and Excise), does Article 13(B)(b) of EC Council                 a preliminary ruling in the case of Angelo Ferlini v. Centre
     Directive 77/388/EEC (1) exempt from VAT a supply                Hospitalier de Luxembourg, on the following question:
     made by a person (the person') who does not initially
     have any interest in the immoveable property, where
     that person enters into an agreement for lease of that
     immovable property with a landlord and/or accepts                Having regard to the principle of non-discrimination
     the grant of a lease by the landlord in return for a sum         between nationals of Member States of the European
     of money paid by the landlord?                                   Union, a principle embodied in Articles 6 and 48 of the
                                                                      EC Treaty and, as regards freedom of movement for
                                                                      workers within the Community, in Regulation (EEC)
                                                                      No 1612/68 (1) of the Council of 15 October 1968
                                                                      freedom of movement for workers within the Community,
2. Following the decision of the Court in Case C-63/92                as amended by Council Regulation (EEC) No 312/76 of
     (Lubbock Fine & Co v. Commissioners of Customs                   9 February 1976 and, as regards social security, in
     and Excise), does Article 13(B)(b) of EC Council                 Regulation (EEC) No 1408/71 (2) of the Council of 14 June
     Directive 77/388/EEC exempt from VAT a supply                    1971 on the application of social security schemes to
     made by a person (the person') who does not initially           employed persons, to self-employed persons and to
     have any interest in the immovable property, where               members of their families, as amended and updated by
     that person:                                                     Council Regulation (EEC) No 2001/83 (3) of 2 June 1983,
     (a) enters into an option agreement in relation to               and
          leases of that immovable property in return for a
          sum of money being paid to the person, on terms
          that the money will remain in a special account as
          security for its obligations under the option               having regard to Article 85(1) of the EC Treaty which
          agreement; and/or                                           prohibits all agreements between undertakings, decisions
                                                                      by associations of undertakings and concerted practices
                                                                      which may affect trade between Member States and which
                                                                      have as their object or effect the prevention, restriction or
     (b) subsequently exercises the options under the                 distortion of competition within the common market,
          option agreement and accepts the grant of leases
          of the immovable property in return for the
          release of the money in the special account to the
          person?                                                     are the Grand-Ducal Regulation of 31 December 1974
                                                                      (MeÂmorial A, No 95 of 31 December 1974, p. 2398), as
                                                                      amended, whose purpose is to determine, in
(1) Council Directive 77/388/EEC of 17 May 1977 on the                implementation of Articles 6 and 13 of the Code des
    harmonisation of the laws of the Member States relating to        Assurance Sociales, benefits in kind in the event of illness
    turnover taxes Ð Common system of value added tax:                and maternity, the scales of hospital fees as from 1 January
    uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).          1989 which are to apply to persons and organisations not
                                                                      affiliated to the national social security scheme, and the
                                                                      UCM (4) circular of 1 December 1988 on the
                                                                      apportionment of the components of flat-rate childbirth
                                                                      charges as from 1 January 1989 and the practices of the
                                                                      EHL (5), whereby it applies to persons and organisations
                                                                      not affiliated to the national social security scheme and to
                                                                      officials of the European Communities affiliated to the
                                                                      Joint Sickness Insurance Scheme uniform scales of fees for
Reference for a preliminary ruling by the Eighth Chamber              medical and hospital expenses which are higher than those
of the Tribunal d'Arrondissement, Luxembourg, by order                applied to residents affiliated to the national social
of that court of 7 October 1998 in the case of Angelo                 security scheme, compatible with Community law?
         Ferlini v. Centre Hospitalier de Luxembourg
                        (Case C-411/98)                               (1 ) OJ English Special Edition 1968(II), p. 475.
                                                                      (2 ) OJ English Special Edition 1971(II), p. 416.
                         (1999/C 20/29)                               (3 ) OJ L 230, 22.8.1983, p. 6.
                                                                      (4 ) Union des Caisses de Maladie (Luxembourgeoise)
                                                                           [Luxembourg Association of Sicknes Funds].
                                                                      (5) Entente des Hôpitaux Luxembourgeois [Luxembourg
                                                                           Hospitals Group].
Reference has been made to the Court of Justice of the
European Communities by an order of the Eighth
Chamber of the Tribunal d'Arrondissement (District