CELEX: C1995/299/06
Language: en
Date: 1995-11-11 00:00:00
Title: JUDGMENT OF THE COURT of 4 October 1995 in Case C-291/92 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Uelzen v. Dieter Armbrecht (VAT - Taxable transactions)

11 . 11 . 95            EN                 Official Journal of the European Communities                                    No C 299/5
                JUDGMENT OF THE COURT                                                 JUDGMENT OF THE COURT
                        of 4 October 1995                                                        ( Fifth Chamber )
in Case C-291 /92 ( reference for a preliminary ruling                                         of 5 October 1995
from the Bundesfinanzhof): Finanzamt Uelzen v. Dieter
                           Armbrecht ( 1 )                             in Case C-321 /93 ( reference for a preliminary ruling from
                                                                       the Sozialgericht Niirnberg ): Jose Imbernon Martinez v.
                  ( VAT — Taxable transactions)                                           Bundesanstalt fiir Arbeit ( 1 )
                           ( 95/C 299/06 )                             (Social security — Family allowances — Residence on the
                                                                                                national territory)
                                                                                                   ( 95 /C 299/07 )
                 (Language of the case: German)
                                                                                       (Language of the case: German)
(Provisional translation; the definitive translation will be           (Provisional translation : the definitive translation will be
           published in the European Court Reports)                             published in the European Court Reports)
                                                                       In Case C-321 /93 : reference to the Court under Article 177
In Case C-291 /92 : reference to the Court under Article 177           of the EEC Treaty by the Sozialgericht Nurnberg ( Germany )
of the EEC Treaty from the Bundesfinanzhof ( Federal                   for a preliminary ruling in the proceedings pending before
Finance Court ) for a preliminary ruling in the proceedings            that    court    between Jose         Imbernon     Martinez and
pending before that court between Finanzamt Uelzen and                 Bundesanstalt fiir Arbeit — on the interpretation of
Dieter Armbrecht — on the interpretation of Articles 5 ( 1 ),          Article 73 of Council Regulation ( EEC ) No 1408/71 of
17 ( 2 ) and 20 ( 2 ) of the Sixth Council Directive                   14 June 1971 on the application of social security schemes
( 77/388/EEC ) of 17 May 1977 on the harmonization of the              to employed persons, to self-employed persons and to
laws of the Member States relating to turnover taxes —                 members of their families moving within the Community, as
Common system of value added tax: uniform basis of                     amended by Council Regulation ( EEC ) No 3427/89 of
assessment ( OJ 1977 L 145 , p. 1 ) — the Court, composed of           30 October ' 1989 ( OJ 1989 L 331 , p. 1 ) — the Court (Fifth
G. C. Rodriguez Iglesias, President, F. A. Schockweiler,               Chamber ), composed of C. Gulmann , President of the
P. J. G. Kapteyn, C. Gulmann and P. Jann ( Presidents of               Chamber, J. C. Moitinho de Almeida ( Rapporteur ), D. A. O.
Chambers ), G. F. Mancini, J. C. Moitinho de Almeida , J. L.           Edward , J. -. P. Puissochet and L. Sevon , Judges ;
Murray ( Rapporteur ), D. A. O. Edward , G. Hirsch and                 Advocate-General : M. B. Elmer; Registrar : H. von Holstein ,
H. Ragnemalm , Judges; F. G. Jacobs , Advocate-General ;               Deputy Registrar, gave a judgment on 5 October 1995 , the
L. Hewlett, Administrator, for the Registrar, gave a                   operative part of which is as follows :
judgment on 4 October 1 995 , the operative part of which is
as follows :                                                           1 . Article 73 of Council Regulation (EEC) No 1408/71 of
                                                                            14 June 1971 on the application of social security
                                                                           schemes to employed persons , to self-employed persons
1 . where a taxable person sells property part of which he                 and to members of their families moving within the
     had chosen to reserve for his private use, he does not act             Community, as amended by Council Regulation (EEC)
      with respect to the sale of that part as a taxable person             No 3427/89 of 30 October 1 989, is to be interpreted as
      within the meaning of Article 2 ( 1 ) of the Sixth Council           meaning that where under the tax legislation of a
      Directive (77/388/EEC) of 17 May 1977 on the                          Member State to which that State 's social legislation
      harmonization of the laws of the Member States relating               refers entitlement to and the amount of benefits for
      to turnover taxes — Common system of value added                     dependent children is linked to their residence in the
      tax: uniform basis of assessment;                                     national territory that condition must be regarded as
                                                                           fulfilled if they reside in the territory ofanother Member
                                                                           State ;
2 . where a taxable person sells property part of which he
      had chosen at the time ofacquisition not to assign to his        2 . Article 73 of Regulation (EEC) No 1408/71 is to be
      business, only the part of the property assigned to his               interpreted as meaning that where under the tax
      business is to he taken into account for the application of           legislation ofa Member State to which that State 's social
      Article 17 (2) of the said Directive;                                 legislation refers entitlement to and the amount of
                                                                            benefits for dependent children is linked to residence in
                                                                            the national territory of the worker 's spouse that
3 . the adjustment of the input-tax deduction under                         condition must be regarded as fulfilled where the spouse
      Article 20 (2) of the said Directive must be limited to the           resides in the territory of another Member State. For the
      part of the property assigned to the business.                       purposes of determining entitlement to and the amount
                                                                            of the benefit all the relevant tax legislation must be
                                                                            applied as if the spouse resided in the Member State
(') OJ No C 212 , 18 . 8 . 1992 .                                          providing the benefits .
                                                                       (') O ) N « C 222 , 18 . 8 . 1993 .