Notice for the OJ

 

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

    (Case C-453/02)

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 Court Registry on 13 December 2002, for a preliminary ruling in the case of Finanzamt Gladbeck against Edith Linneweber on the following questions:

1.Is Article 13B(f) of Directive 77/388/EEC¹ to be interpreted as precluding a Member State from making the organisation of gambling subject to value added tax if it is exempt when organised by a licensed public casino?

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 gaming machine by a licensed public casino is exempt, or must the game of chance machines operated outside casinos also be comparable for that purpose in essential respects, for example as regards the maximum stake and the maximum winnings, with the gaming machines in the casinos?

3.Is the installer of the machine permitted to rely on the exemption laid down in Article 13B(f) of Directive 77/388/EEC?

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¹ - OJ L 145 of 13.06.1977, p. 1.