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C 7/16 EN Official Journal of the European Union 10.1.


1. Dismisses the application. JUDGMENT OF THE COURT

2. Orders the Kingdom of the Netherlands to pay the costs.

(Sixth Chamber)
(1) OJ C 84 of 6.4.2002.

of 6 November 2003

in Case C-78/02 (Reference for a preliminary ruling from

the Dioikitiko Efeteio Athinon): Elliniko Dimosio v Maria
Karageorgou (C-78/02), Katina Petrova (C-79/02), Loukas
JUDGMENT OF THE COURT Vlachos (C-80/02) (1)

(Fifth Chamber)
(Sixth VAT Directive — Article 21(1)(c) — Persons liable
of 13 November 2003 to tax — Person mentioning the tax on an invoice — Tax
paid in error by a non-taxable person and included in the
invoice established by that person)
in Case C-42/02 (Reference for a preliminary ruling
from the Ålands förvaltningsdomstol): Diana Elisabeth
Lindman (1)
(2004/C 7/27)

(Freedom to provide services — Lottery tickets — Amount

won in a game of chance held in another Member State —
Income tax — Tax on games of chance — Special regime in (Language of the case: Greek)
the Åland Islands)

(2004/C 7/26) (Provisional translation; the definitive translation will be published

in the European Court Reports)

(Language of the case: Swedish)

(Provisional translation; the definitive translation will be published

in the European Court Reports)
In Joined Cases C-78/02 to C-80/02: References to the Court
under Article 234 EC by the Diikitiko Efetio Athinon (Greece)
for a preliminary ruling in the proceedings pending before that
court between Elliniko Dimosio and Maria Karageorgou (C-78/
In Case C-42/02: Reference to the Court under Article 234 EC
02), Katina Petrova (C-79/02), Loukas Vlachos (C-80/02), on
by the Ålands förvaltningsdomstolen (Finland) for a prelimi-
the interpretation of the Sixth Council Directive 77/388/EEC
nary ruling in the proceedings brought before that court by
of 17 May 1977 on the harmonisation of the laws of the
Diana Elisabeth Lindman, on the interpretation of
Member States relating to turnover taxes — Common system
Article 49 EC, the Court (Fifth Chamber), composed of:
of value added tax: uniform basis of assessment (OJ 1977
C.W.A. Timmermans, President of the Fourth Chamber, acting
L 145, p. 1) and in particular the rule in Article 21(1)(c) of that
as President of the Fifth Chamber, D.A.O. Edward (Rapporteur)
directive to the effect that VAT is payable by any person who
and P. Jann, Judges; C. Stix-Hackl, Advocate General; L. Hew-
mentions VAT on an invoice, the Court (Sixth Chamber),
lett, Principal Administrator, for the Registrar, has given a
composed of: J.-P. Puissochet, President of the Chamber,
judgment on 13 November 2003, in which it has ruled:
R. Schintgen, V. Skouris, N. Colneric and J.N. Cunha Rodrigues
(Rapporteur), Judges; L.A. Geelhoed, Advocate General; H. von
Article 49 EC prohibits a Member State’s legislation under which Holstein, Deputy Registrar, has given a judgment on 6 Novem-
winnings from games of chance organised in other Member States ber 2003, in which it has ruled:
are treated as income of the winner chargeable to income tax, whereas
winnings from games of chance conducted in the Member State in
question are not taxable.
1. The amount mentioned as value added tax on the invoice drawn
up by a person providing services to the State may not be
(1) OJ C 109 of 4.5.2002.
classified as value added tax where that person erroneously
believes that he is providing those services as a self-employed
person whilst in reality there is an employer-employee relation-