CELEX: C2003/083/07
Language: en
Date: 2003-04-05 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 6 February 2003 in Case C-185/01 (Reference for a preliminary ruling from the Bundesfinanzhof): Auto Lease Holland BV v Bundesamt für Finanzen (Sixth VAT Directive — Place of taxable transactions — Refund of VAT paid in another Member State — Motor vehicle made available under a leasing contract — Fuel management agreement — Person having been supplied with fuel)

C 83/4                   EN                          Official Journal of the European Union                                                   5.4.2003
                  JUDGMENT OF THE COURT                                                          JUDGMENT OF THE COURT
                          (Sixth Chamber)                                                                  (Fifth Chamber)
                        of 13 February 2003                                                              of 6 February 2003
in Case C-131/01: Commission of the European Communi-                        in Case C-185/01 (Reference for a preliminary ruling
                      ties v Italian Republic (1)                            from the Bundesfinanzhof): Auto Lease Holland BV v
                                                                                                   Bundesamt für Finanzen (1)
(Failure by a Member State to fulfil its obligations —
Article 49 EC — Freedom to provide services — Patent
                                                                             (Sixth VAT Directive — Place of taxable transactions —
agents — Duty to be enrolled on the register of patent agents
                                                                             Refund of VAT paid in another Member State — Motor
of the host Member State — Obligation to have a residence
                                                                             vehicle made available under a leasing contract — Fuel
         or place of business in the host Member State)
                                                                             management agreement — Person having been supplied with
                                                                                                                  fuel)
                           (2003/C 83/06)
                                                                                                            (2003/C 83/07)
                     (Language of the case: Italian)
                                                                                                   (Language of the case: German)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                    in the European Court Reports)
In Case C-131/01, Commission of the European Communities
(Agents: B. Mongin and R. Amorosi) v Italian Republic
(Agent: U. Leanza, assisted by O. Fiumara): Application for a                In Case C-185/01: Reference to the Court under Article 234
declaration that, by retaining rules requiring patent agents                 EC by the Bundesfinanzhof (Germany) for a preliminary ruling
established in other Member States to be enrolled on the Italian             in the proceedings pending before that court between Auto
register of patent agents and to have a residence or place of                Lease Holland BV and Bundesamt für Finanzen, on the
business in Italy, in order to provide services before the Italian           interpretation of Sixth Council Directive 77/388/EEC of
Patent Office, the Italian Republic has failed to fulfil its                 17 May 1977 on the harmonisation of the laws of the Member
obligations under Articles 49 EC to 55 EC concerning the                     States relating to turnover taxes — Common system of value
freedom to provide services, the Court (Sixth Chamber),                      added tax: uniform basis of assessment (OJ 1977 L 145,
composed of: J.-P. Puissochet, President of the Chamber,                     p. 1), the Court (Fifth Chamber), composed of: M. Wathelet,
R. Schintgen, C. Gulmann, F. Macken and J.N. Cunha Rodrigues                 President of the Chamber, C.W.A. Timmermans, P. Jann, S. von
(Rapporteur), Judges; P. Léger, Advocate General; R. Grass,                  Bahr and A. Rosas (Rapporteur), Judges; P. Léger, Advocate
Registrar, has given a judgment on 13 February 2003, in                      General; R. Grass, Registrar, has given a judgment on 6 Febru-
which it:                                                                    ary 2003, in which it has ruled:
1.    Declares that by retaining rules requiring patent agents               Article 5(1) of Sixth Council Directive 77/388/EEC of 17 May
      established in other Member States to be enrolled on the Italian       1977 on the harmonisation of the laws of the Member States
      register of patent agents and to have a residence or place of          relating to turnover taxes — Common system of value added tax:
      business in Italy, in order to provide services before the Italian     uniform basis of assessment is to be interpreted as meaning that there
      Patent Office, the Italian Republic has failed to fulfil its           is not a supply of fuel by the lessor of a vehicle to the lessee where the
      obligations under Articles 49 EC to 55 EC;                             lessee fills up at filling stations the vehicle which is the subject-matter
                                                                             of a leasing contract, even if the vehicle is filled up in the name and
2.    Orders the Italian Republic to pay the costs.                          at the expense of that lessor.
( 1) OJ C 150 of 19.5.2001.                                                  (1 ) OJ C 200 of 14.07.2001.