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Document 62008CN0473

Case C-473/08: Reference for a preliminary ruling from the Sächsisches Finanzhof (Germany) lodged on 5 November 2008 — Ingenieurbüro Eulitz GbR Thomas and Marion Eulitz v Finanzamt Dresden I

OJ C 44, 21.2.2009, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

21.2.2009   

EN

Official Journal of the European Union

C 44/26

Reference for a preliminary ruling from the Sächsisches Finanzhof (Germany) lodged on 5 November 2008 — Ingenieurbüro Eulitz GbR Thomas and Marion Eulitz v Finanzamt Dresden I

(Case C-473/08)

(2009/C 44/43)

Language of the case: German

Referring court

Sächsisches Finanzhof

Parties to the main proceedings

Applicants: Ingenieurbüro Eulitz GbR Thomas and Marion Eulitz

Defendant: Finanzamt Dresden I

Questions referred

1.

Is teaching and examination work which a graduate engineer performs at an education institute established as a private-law association for participants in advanced training courses who already have at least a university or higher technical college qualification as an architect or an engineer or who have an equivalent education, where the course is concluded with an examination, ‘school or university education’ within the meaning of Article 13A(1)(j) of Directive 77/388/EEC (1)?

2.

Is a person who otherwise satisfies the requirements to be a teacher giving tuition privately within the meaning of the provision referred to under 1 excluded from that category of persons if

—

he receives payment (in full or in part) for his teaching classes even if no participants have enrolled for the teaching class in question, but he has already done preparatory work for it, or

—

he is responsible, repeatedly and continuously over a considerable period of time, for organising the relevant teaching and examination work, or

—

in addition to his direct tuition work, he has taken on a professionally and/or organisationally prominent position compared with the other lecturers on the course in question?

Is such exclusion to be taken to exist if just one of those criteria is satisfied, or only if two or all three criteria have been met?

(1)  OJ L 145, p. 1.

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