CELEX: C2003/070/02
Language: en
Date: 2003-03-22 00:00:00
Title: Case C-453/02: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 6 November in the case of Finanzamt Gladbeck against Edith Linneweber

22.3.2003            EN                      Official Journal of the European Union                                           C 70/1
                                                                  I
                                                           (Information)
                                              COURT OF JUSTICE
                                                       COURT OF JUSTICE
Reference for a preliminary ruling by the Bundesfinanz-              in the case of Finanzamt Gladbeck against Edith Linneweber
hof by order of that Court of 4 September 2002 in the                on the following questions:
case of Finanzamt Kassel-Goethestraße against Qualitair
                 Engineering Services Limited                        1.     Is Article 13B(f) of Directive 77/388/EEC (1) to be inter-
                                                                            preted as precluding a Member State from making the
                       (Case C-450/02)                                      organisation of gambling subject to value added tax if it
                                                                            is exempt when organised by a licensed public casino?
                        (2003/C 70/01)
                                                                     2.     Does Article 13B(f) of Directive 77/388/EEC prohibit a
                                                                            Member State from making the operation of a gaming
                                                                            machine subject to value added tax if the operation of a
Reference has been made to the Court of Justice of the                      gaming machine by a licensed public casino is exempt, or
European Communities by order of the Bundesfinanzhof                        must the game of chance machines operated outside
(Federal Finance Court) of 4 September 2002, received at the                casinos also be comparable for that purpose in essential
Court Registry on 12 December 2002, for a preliminary ruling                respects, for example as regards the maximum stake and
in the case of Finanzamt Kassel-Goethestraße against Qualitair              the maximum winnings, with the gaming machines in
Engineering Services Limited on the following question:                     the casinos?
                                                                     3.     Is the installer of the machine permitted to rely on the
Does the fact that a national employer but not a foreign hirer
of labour is exempt from the obligation to deduct income tax                exemption laid down in Article 13B(f) of Directive 77/
                                                                            388/EEC?
at source where a double taxation treaty provides that the
salary paid is to be exempt from income tax constitute an
infringement of Article 49 EC?                                       (1 ) OJ L 145 of 13.06.1977, p. 1.
Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 6 November in the case of              Reference for a preliminary ruling by the Bundessozial-
      Finanzamt Gladbeck against Edith Linneweber                    gericht by order of that Court of 30 October 2002 in the
                                                                         case of Karin Bautz against AOK Baden-Württemberg
                       (Case C-453/02)
                                                                                               (Case C-454/02)
                        (2003/C 70/02)
                                                                                                (2003/C 70/03)
Reference has been made to the Court of Justice of the
European Communities by order of the Bundesfinanzhof
(Federal Finance Court) of 6 November 2002, received at the          Reference has been made to the Court of Justice of the
Court Registry on 13 December 2002, for a preliminary ruling         European Communities by order of the Bundessozialgericht