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Document 62009CA0070
Case C-70/09: Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Alexander Hengartner, Rudolf Gasser v Landesregierung Vorarlberg (Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Lease of hunting ground — Regional tax — Concept of economic activity — Principle of equal treatment)
Case C-70/09: Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Alexander Hengartner, Rudolf Gasser v Landesregierung Vorarlberg (Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Lease of hunting ground — Regional tax — Concept of economic activity — Principle of equal treatment)
Case C-70/09: Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Alexander Hengartner, Rudolf Gasser v Landesregierung Vorarlberg (Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Lease of hunting ground — Regional tax — Concept of economic activity — Principle of equal treatment)
OJ C 246, 11.9.2010, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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11.9.2010 |
EN |
Official Journal of the European Union |
C 246/5 |
Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Alexander Hengartner, Rudolf Gasser v Landesregierung Vorarlberg
(Case C-70/09) (1)
(Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons - Lease of hunting ground - Regional tax - Concept of economic activity - Principle of equal treatment)
2010/C 246/08
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Applicants: Alexander Hengartner, Rudolf Gasser
Defendant: Landesregierung Vorarlberg
Re:
Reference for a preliminary ruling — Verwaltungsgerichtshof (Austria) — Interpretation of Article 43 EC — Concept of economic activity — Hunting for sport and without a profit motive — Sale of game to cover part of the hunting costs — No profit
Operative part of the judgment
The provisions of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, do not preclude a national of one of the contracting parties from being subjected in the territory of the other contracting party, as a recipient of services, to different treatment from that reserved to persons whose principal residence is in that territory, citizens of the Union, and persons who are equated to those citizens under European Union law, with respect to the charging of a tax payable for the provision of services such as the making available of a right to hunt.