CELEX: C2004/007/28
Language: en
Date: 2004-01-10 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 13 November 2003 in Case C-153/02 (Reference for a preliminary ruling from the Giudice di pace di Genova): Valentina Neri v European School of Economics (ESE Insight World Education System Ltd) (Freedom of establishment — Recognition of diplomas — Degree issued by a university established in a Member State — Courses of study in preparation for a degree awarded in another Member State and by another educational establishment)

10.1.2004                EN                           Official Journal of the European Union                                                 C 7/17
2.    Article 21(1)(c) of the Sixth Council Directive 77/388/EEC of           An administrative practice such as the one at issue in the main
      17 May 1977 on the harmonisation of the laws of the Member              proceedings, under which degrees awarded by a university of one
      States relating to turnover taxes — Common system of value              Member State cannot be recognised in another Member State when
      added tax: uniform basis of assessment does not preclude                the courses of preparation for those degrees were provided in the latter
      reimbursement of an amount mentioned in error by way of                 Member State by another educational establishment in accordance
      value added tax on an invoice or other document serving as              with an agreement made between the two establishments, is
      invoice where the services at issue are not subject to value added      incompatible with Article 43 EC.
      tax and the amount invoiced cannot therefore be classified as
      value added tax.
                                                                              (1) OJ C 144 of 15.6.2002.
(1) OJ C 169 of 13.7.2002 and OJ C 144 du 15.6.2002.
                                                                                                  ORDER OF THE COURT
                  JUDGMENT OF THE COURT
                                                                                                       (Fourth Chamber)
                           (Fifth Chamber)
                                                                                                     of 17 October 2003
                       of 13 November 2003
                                                                              nella causa C-35/02 (Reference for a preliminary ruling
in Case C-153/02 (Reference for a preliminary ruling from                     from the Bundesverwaltungsgericht): Landeszahnärzte-
the Giudice di pace di Genova): Valentina Neri v European                     kammer Hessen v Markus Vogel, Third parties: Landes-
School of Economics (ESE Insight World Education Sys-                         ärtztekammer Hessen, Oberbundesanwalt beim Bundes-
                              tem Ltd) (1)                                                          verwaltungsgericht (1)
(Freedom of establishment — Recognition of diplomas —                         (Article 104(3) of the Rules of Procedure — Freedom of
Degree issued by a university established in a Member State                   establishment — Freedom to provide services — Directives
— Courses of study in preparation for a degree awarded in                     78/686/EEC and 78/687/EEC — The practice of dentistry
another Member State and by another educational establish-                                                 by a doctor)
                                 ment)
                                                                                                         (2004/C 7/29)
                            (2004/C 7/28)
                     (Language of the case: Italian)                                             (Language of the case: German)
(Provisional translation; the definitive translation will be published        (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
In Case C-153/02: Reference to the Court under Article 234 EC                 In Case C-35/02: Reference to the Court under Article 234 EC
by the Giudice di pace di Genova (Italy) for a preliminary                    by the Bundesverwaltungsgericht (Germany) for a preliminary
ruling in the proceedings pending before that court between                   ruling in the proceedings pending before that court between
Valentina Neri and European School of Economics (ESE                          Landeszahnärztekammer Hessen and Markus Vogel; Third
Insight World Education System Ltd) on the interpretation of                  parties: Landesärtztekammer Hessen, Oberbundesanwalt beim
Articles 39 EC, 43 EC and 49 EC, of Council Decision 63/266/                  Bundesverwaltungsgericht, on the the interpretation of Council
EEC of 2 April 1963 laying down general principles for                        Directive 78/687/EEC of 25 July 1978 concerning the coordi-
implementing a common vocational training policy (OJ,                         nation of provisions laid down by law, regulation or adminis-
English Special Edition 1963-1964 (I), p. 25) and Council                     trative action in respect of the activities of dental practitioners
Directive 89/48/EEC of 21 December 1988 on a general                          (OJ 1978 L 233, p. 10), as amended by the Act concerning the
system for the recognition of higher-education diplomas                       conditions of accession of the Republic of Austria, the Republic
awarded on completion of professional education and training                  of Finland and the Kingdom of Sweden and the adjustments to
of at least three years’ duration (OJ 1989 L 19, p. 16), the                  the Treaties on which the European Union is founded (OJ
Court (Fifth Chamber), composed of: D.A.O. Edward, acting                     1994 C 241, p. 21, and OJ 1995 L 1, p. 1), the Court (Fourth
for the President of the Fifth Chamber, A. La Pergola and                     Chamber), composed of: C.W.A. Timmermans (Rapporteur),
S. von Bahr (Rapporteur), Judges; F.G. Jacobs, Advocate                       President of the Chamber, A. La Pergola and S. von Bahr,
General; L. Hewlett, Principal Administrator, for the Registrar,              Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has
has given a judgment on 13 November 2003, in which it has                     made an order on 17 October 2003, the operative part of
ruled:                                                                        which is as follows: