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Document 62002CJ0042
Judgment of the Court (Fifth Chamber) of 13 November 2003. # Diana Elisabeth Lindman. # Reference for a preliminary ruling: Ålands förvaltningsdomstol - Finland. # 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 the Åland Islands. # Case C-42/02.
Euroopa Kohtu otsus (viies koda), 13. november 2003.
Diana Elisabeth Lindman.
Eelotsusetaotlus: Ålands förvaltningsdomstol - Soome.
Teenuste osutamise vabadus.
Kohtuasi C-42/02.
Euroopa Kohtu otsus (viies koda), 13. november 2003.
Diana Elisabeth Lindman.
Eelotsusetaotlus: Ålands förvaltningsdomstol - Soome.
Teenuste osutamise vabadus.
Kohtuasi C-42/02.
ECLI identifier: ECLI:EU:C:2003:613
«(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 the Åland Islands)»
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(Art. 49 EC)
JUDGMENT OF THE COURT (Fifth Chamber)
13 November 2003 (1)
((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 the Åland Islands))
In Case C-42/02,
REFERENCE to the Court under Article 234 EC by the Ålands förvaltningsdomstolen (Finland) for a preliminary ruling in the proceedings brought before that court by Diana Elisabeth Lindman, on the interpretation of Article 49 EC,THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of the Finnish Government, represented by E. Bygglin, the Belgian Government, represented by P. De Wael, acting as Agent, the Commission, represented by K. Simonsson, and the EFTA Surveillance Authority, represented by E. Wright, at the hearing on 23 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 10 April 2003,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Ålands förvaltningsdomstolen by order of 5 February 2002, hereby rules:
Timmermans |
Edward |
Jann |
R. Grass |
V. Skouris |
Registrar |
President |