CELEX: C1997/331/07
Language: en
Date: 1997-11-01 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 16 September 1997 in Case C-145/96 (reference for a preliminary ruling from the Finanzgericht Rheinland-Pfalz, Neustadt an der Weinstrasse): Bernd von Hoffmann v. Finanzamt Trier (Sixth VAT Directive - Interpretation of Article 9 (2) (e), third indent - Services of an arbitrator - Place where services are supplied)

C 331 /4                EN                   Official Journal of the European Communities                                          1 . 11 . 97
     — Commission Directive 93/49/EEC of 23 June 1993                   Ragnemalm and R. Schintgen, Judges; N. Fennelly,
         setting out the schedule indicating the conditions             Advocate General; H. A. Riihl, Principal Administrator,
         to be met by ornamental plant propagating                      for the Registrar, has given a judgment on 16 September
         material and ornamental plants pursuant to                     1997, in which it has ruled:
         Council Directive 91 /682/EEC and
                                                                        On a proper construction, Article 9 (2) (e), third indent,
     — Commission Directive 93/61 /EEC of 2 July 1993                   of the Sixth Council Directive 77/388/EEC of 17 May
         setting out the schedules indicating the conditions            1977 on the harmonization of the laws of the Member
         to be met by vegetable propagating and planting                States relating to turnover taxes — Common system of
         material, other than seed pursuant to Council                  value added tax: uniform basis of assessment does not
         Directive 92/33/EEC,
                                                                        refer to the services of a member of an arbitration
                                                                        tribunal.
     the Federal Republic of Germany has failed to comply
     with its obligations under the first subparagraph of               (') OJ C 197, 6 . 7. 1996 .
     Article 10 (1 ) of Directive 93/48/EEC, the first                  ( 2 ) OJ L 145 , 13 . 6 . 1977, p . 1 .
     subparagraph of Article 8 (1 ) of Directive 93/49/EEC
     and the first subparagraph of Article 7 (1 ) of Directive
     93/61 /EEC.
2 . orders the Federal Republic of Germany to pay the
     costs .                                                                             JUDGMENT OF THE COURT
                                                                                                     (Fifth Chamber)
(') OJ C 197, 6 . 7. 1996 .
(2) OJ L 250, 7.  10 . 1993 , p . 1 .                                                             of 17 September 1997
(3) OJ L 250, 7.  10 . 1993 , p . 9 .
(4) OJ L 250 , 7. 10 . 1993 , p . 19 .                                  in Case C-322/95 (reference for a preliminary ruling from
                                                                        the Pretura Circondariale di Roma): Emanuele Iurlaro v.
                                                                              Istituto Nazionale della Previdenza Sociale (INPS) (')
                                                                        (Regulations (EEC) Nos 1408/71 and 574/72 — Invalidity
                                                                        benefits — Acquisition of entitlement to benefit —
                                                                        Reference period — Taking into account of periods of
               JUDGMENT OF THE COURT                                                 unemployment in another Member State)
                          ( Sixth Chamber)                                                            ( 97/C 331 /08 )
                       of 16 September 1997
                                                                                           (Language of the case: Italian)
in Case C-145/96 ( reference for a preliminary ruling
from the Finanzgericht Rheinland-Pfalz, Neustadt an der
  Weinstrasse): Bernd von Hoffmann v. Finanzamt Trier (')                  (Provisional translation; the definitive translation will be
(Sixth VAT Directive — Interpretation of Article 9 (2) (e),                         published in the European Court Reports)
third indent — Services of an arbitrator — Place where
                       services are supplied)                           In Case C-322/95 : reference to the Court under Article 177
                            ( 97/C 331 /07 )                            of the EC Treaty by the Pretura Circondariale di Roma for
                                                                        a preliminary ruling in the proceedings pending before
                                                                        that      court   between        Emanuele      Iurlaro and    Istituto
                (Language of the case: German)                          Nazionale della Previdenza Sociale (INPS ), on the
                                                                        interpretation of Article 9a of Regulation ( EEC ) No 1408/
                                                                        71 of the Council of 14 June 1971 on the application of
  (Provisional translation; the definitive translation will be
                                                                        social security schemes to employed persons, to self­
          published in the European Court Reports)
                                                                        employed persons and to members of their families
                                                                        moving within the Community (2 ), as amended and
In Case C-145/96 : reference to the Court under Article 177             updated by Council Regulation ( EEC ) No 2001 /83 of
of the EC Treaty from the Finanzgericht Rheinland-Pfalz                 2 June 1993 ( 3 ) and subsequently amended by Council
( Financial Court, Rhineland-Palatinate ), Neustadt an der              Regulation ( EEC ) No 2332/89 of 18 July 1989 (4 ), and of
Weinstrasse ( Germany), for a preliminary ruling in the                 Article 15 of Regulation ( EEC ) No 574/72 of the Council
proceedings pending before that court between Bernd von                 of 21 March 1972 laying down the procedure for
Hoffmann and Finanzamt Trier — on the interpretation of                 implementing Regulation ( EEC ) No 1408/71 ( 5 ), as
Article 9 ( 2 ) ( e ), third indent, of the Sixth Council               amended and updated by Regulation No 2001/83 , — the
Directive 77/388/EEC of 17 May 1977 on the                              Court ( Fifth Chamber) composed of: J. C. Moitinho de
harmonization of the laws of the Member States relating                 Almeida, ( Rapporteur), L. Sevon, D. A. O. Edward, P.
to turnover taxes — Common system of value added tax:                   Jann and M. Wathelet, Judges; Advocate General; P. Leger,
uniform basis of assessment ( 2 ) — the Court ( Sixth                   H. A. Riihl, Principal Administrator, gave a judgment on
Chamber), composed of: G. F. Mancini, President of the                   17 December 1997, the operative part of which is as
Chamber, C. N. Kakouris ( Rapporteur), G. Hirsch, H.                     follows :