Case C-147/01: Reference for a preliminary ruling from the Verwaltungsgerichtshof by order of that court of 23 March 2001 in the case of (1) Weber's Wine World HandelsgesmbH, (2) Ernestine Rathgeber, (3) Karl Schlosser, (4) Beta-Leasing GmbH v Abgabenberufungskommission Wien
Date: 2001-06-16
Institutions: Court of Justice
Subjects: VAT, alcoholic beverage, interpretation of the law, redemption, tax system

16.6.2001

EN

Official Journal of the European Communities

C 173/27

So far as concerns those undertakings in respect of which the
CIPI has made a finding of economic crisis within the meaning
of Law No 675/77, it must be observed that Article 4a(3) of
Directive 77/187 provides, so far as undertakings in grave
economic crisis are concerned, that Member States may apply
paragraph 2(b) to any transfers where the transferor is in a
situation of serious economic crisis, as defined by national law,
provided that the situation is declared by a competent public
authority and open to judicial supervision, on condition that
such provisions already exist in national law by 17 July 1998.
According to a Joint Declaration of the Commission and the
Council on the adoption of Directive 98/50, only Italy had
legislation of that type. Furthermore, in that event also the
principle that workers’ rights should be protected remains
untouched. That principle is not observed by the contested
Italian legislation, which provides sic et simpliciter for the
disapplication of Directive 77/187.

preclude the application of the provision, created by the
amendment to the Wiener Abgabenordnung (Vienna Tax
Code, WAO) of 2 March 2000, LGBI. No 9/2000, and
applicable also to tax liabilities which arose before promulgation of
that amendment, in Paragraph 185(3) of the WAO, under which
there is no claim to repayment where the economic burden of
the duty was borne by a person other than the taxable person?

(1) OJ L 76 of 23.3.1992, p. 1.

(1) OJ 1977 L 61, p. 26.

Action brought on 4 April 2001 by the Hellenic Republic
against the Commission of the European Communities

(Case C-148/01)

(2001/C 173/46)

An action against the Commission of the European Communi-
ties was brought before the Court of Justice of the European
Communities on 4 April 2001 by the Hellenic Republic
represented by Vasilios Kontolaimos, legal Adviser in the State
Legal Service, and Khrisoula Tsiavou, Legal Agent of that
Service, with an address for service in Luxembourg at the
Greek Embassy, 117 Val Sainte-Croix.

The applicant claims that the Court should:

— grant the application;

— annul or, in the alternative, amend Commission Decision
C(2001) 198 Final of 1 March 2001 excluding from
Community financing certain expenditure incurred by
the Member States under the Guarantee Section of the
European Agricultural Guidance and Guarantee Fund
(EAGGF).

Pleas in law and main arguments

The Hellenic Republic contends that a financial correction has
been imposed upon it unlawfully so far as concerns the
amount of the interest due for late payment of the additional
levy in the milk and milk products sector.

The Hellenic Republic contends that the proposed financial
correction should be annulled because the applicable legal
provisions have been misinterpreted and the statement of
reasons is insufficient.

Reference for a preliminary ruling from the Verwaltungs-
gerichtshof by order of that court of 23 March 2001 in
the case of (1) Weber’s Wine World HandelsgesmbH,
(2) Ernestine Rathgeber, (3) Karl Schlosser, (4) Beta-
Leasing GmbH v Abgabenberufungskommission Wien

(Case C-147/01)

(2001/C 173/45)

Reference has been made to the Court of Justice of the
European Communities by an order of the Verwaltungsgericht-
shof (Administrative Court), Austria, of 23 March 2001, which
was received at the Court Registry on 2 April 2001, for a
preliminary ruling in the case of (1) Weber’s Wine World
HandelsgesmbH, (2) Ernestine Rathgeber, (3) Karl Schlosser,
(4) Beta-Leasing GmbH v Abgabenberufungskommission Wien
on the following question:

Do Article 10 EC (formerly Article 5 of the EC Treaty) and
point 3 of the operative part of the judgment of the Court of
Justice of the European Communities of 9 March 2000 in Case
C-437/97 Evangelischer Krankenhausverein Wien v Abgaben-
berufungskommission Wien and Wein & Co. HandelsgesmbH,
formerly Ikera Warenhandelsgesellschaft mbH v Oberöster-
reichische Landesregierung [2000] ECR I-1157, according to
which Article 3(2) of Directive 92/12/EEC (1) may not be relied
on in support of claims relating to a tax such as the duty on
alcoholic beverages paid or chargeable prior to the date of that
judgment, except by claimants who before that date initiated
legal proceedings or raised an equivalent administrative claim,