Karageorgou (Taxation) [2003] EUECJ C-80/02 (06 November 2003)

Karageorgou (Taxation) [2003] EUECJ C-80/02 (06 November 2003)

Where a person provides services to the State under an employer-employee relationship, amounts mentioned as VAT on invoices cannot be classified as VAT under the Sixth Directive, and Article 21(1)(c) does not preclude reimbursement of such amounts when the services are not subject to VAT.

Citation
[2003] EUECJ C-80/02
Parties
Appellant/respondent: Elliniko Dimosio (Greek State); Applicant/respondent: Maria Karageorgou; Applicant/respondent: Mrs Petrova; Applicant/respondent: Mr Vlachos
Jurisdiction
European Union
Judgment Date
06 November 2003
Procedural Posture
Preliminary Ruling (joined Cases C 78/02, C 79/02, C 80/02) / Court of Justice of the European Union (preliminary Reference Under Article 234 Ec)
Outcome
Preliminary ruling issued; questions answered in favour of applicants (translators).
Legal Topics
Value Added Tax (vat), Sixth Council Directive 77/388/eec, Employer Employee Relationship, Erroneous VAT Invoicing, Reimbursement of Unduly Paid Tax
European Union Law Tax Law Value Added Tax (vat) Sixth Council Directive 77/388/eec Employer Employee Relationship Erroneous VAT Invoicing Reimbursement of Unduly Paid Tax

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Parties

Elliniko Dimosio (Greek State)

Appellant/respondent

Maria Karageorgou

Applicant/respondent

Mrs Petrova

Applicant/respondent

Mr Vlachos

Applicant/respondent

Procedural Posture

Preliminary Ruling (joined Cases C 78/02, C 79/02, C 80/02) / Court of Justice of the European Union (preliminary Reference Under Article 234 Ec)

Legal Issues

  1. 1 Whether amounts mentioned as VAT on invoices by persons in an employer-employee relationship with the State can be classified as VAT under the Sixth Directive.
  2. 2 Whether Article 21(1)(c) of the Sixth Directive precludes reimbursement of amounts mentioned in error as VAT when the services are not subject to VAT.

Ratio Decidendi

Where a person provides services to the State under an employer-employee relationship, amounts mentioned as VAT on invoices cannot be classified as VAT under the Sixth Directive, and Article 21(1)(c) does not preclude reimbursement of such amounts when the services are not subject to VAT.

Court Disposition

Preliminary ruling issued; questions answered in favour of applicants (translators).

Orders

  • Amounts mentioned as VAT on invoices by persons in an employer-employee relationship with the State may not be classified as VAT.
  • Article 21(1)(c) of the Sixth Directive does not preclude reimbursement of amounts mentioned in error as VAT where the services are not subject to VAT.