Judgment of the Court (Sixth Chamber) of 29 May 2001 in Case C-263/99: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Activity of transport consultant)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: European Commission, Italy, action for failure to fulfil an obligation, consultancy, discrimination on the basis of nationality, freedom to provide services

14.7.2001

EN

Official Journal of the European Communities

C 200/23

No 2658/87 of 23 July 1987 on the tariff and statistical
nomenclature and on the Common Customs Tariff (OJ 1987
L 256, p. 1), as amended by Commission Regulation (EC)
No 1153/97 of 24 June 1997 (OJ 1997 L 168, p. 35), and
the validity of Regulation No 1153/97 and Commission
Regulation (EC) No 2086/97 of 4 November 1997 amending
Annex I to Council Regulation No 2658/87 (OJ 1997 L 312,
p. 1) — the Court (Fifth Chamber), composed of: A. La Pergola,
President of
the Chamber, D.A.O. Edward (Rapporteur),
P. Jann, L. Sevo´ n and C.W.A. Timmermans, Judges; A. Tizzano,
Advocat General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 7 June 2001, in which it
has ruled:

thereof

to process audio signals

Electronic circuit boards which enable automatic data-processing
(sound
equipment and units
cards) are to be classified under heading 8471 of the Combined
Nomenclature, as amended by Commission Regulation (EC)
No 1153/97 of 24 June 1997 amending Annex I to Council
Regulation (EEC) No 2658/87 on the tariff and statistical nomencla-
ture and on the Common Customs Tariff.

(1) OJ C 63 of 4.3.2000.

Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
composed of: C. Gulmann, President of the Chamber, V. Skour-
is, R. Schintgen, F. Macken and N. Colneric (Rapporteur),
Judges; J. Mischo, Advocate General; D. Louterman-Hubeau,
Head of Division, for the Registrar, has given a judgment on
29 May 2001, in which it has ruled:

Upon a proper construction of Article 11A(3)(b) and C(1) of the
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment, the taxable amount in respect of goods supplied by mail
order from a catalogue to a customer for the customer’s own use
where the supplier allows the customer a discount from the catalogue
price, a separate account being credited in the customer’s favour with
the amount of that discount as and when instalment payments are
paid to the supplier — a discount which may then be immediately
withdrawn or used in another way by the customer — is the full
catalogue price of the goods sold to the customer, reduced accordingly
by the amount of that discount at the time when it is withdrawn or
used in another way by the customer.

(1) OJ C 160 of 5.6.1999.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 29 May 2001

JUDGMENT OF THE COURT

(Sixth Chamber)

of 29 May 2001

in Case C-86/99 (reference for a preliminary ruling from
the VAT and Duties Tribunal, London): Freemans plc v
Commissioners of Customs and Excise (1)

in Case C-263/99: Commission of the European Communi-
ties v Italian Republic (1)

(Sixth VAT Directive — Taxable amount — Discount
accounted for at the time of the supply — Price reduction
after the supply takes place)

(Failure by a Member State to fulfil its obligations —
Freedom of establishment — Freedom to provide services —
Activity of transport consultant)

(2001/C 200/40)

(2001/C 200/41)

(Language of the case: English)

(Language of the case: Italian)

In Case C-86/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the VAT and Duties
Tribunal, London (United Kingdom), for a preliminary ruling
in the proceedings pending before that court between Free-
mans plc and Commissioners of Customs and Excise — on the
interpretation of Article 11A(3)b and C(1) of the Sixth Council

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-263/99: Commission of the European Communities
(Agents: initially A. Aresu and M. Patakia, and, subsequently,

C 200/24

EN

Official Journal of the European Communities

14.7.2001

M. Patakia and G. Bisogni) v Italian Republic (Agents: U. Lean-
za, assisted by O. Fiumara) — application for a declaration
that, by placing restrictions on the pursuit of the activity of
transport consultant, the Italian Republic has failed to fulfil its
obligations under Articles 52 and 59 of the EC Treaty (now,
after amendment, Articles 43 EC and 49 EC) — the Court
(Sixth Chamber), composed of: C. Gulmann, President of the
Chamber, V. Skouris, R. Schintgen (Rapporteur), N. Colneric
and J.N. Cunha Rodrigues, Judges; S. Alber, Advocate General;
R. Grass, Registrar, has given a judgment on 29 May 2001, in
which it:

1. Declares that, by subjecting, in the context of Law No 264
Disciplina dell’attività di consulenza per la circolazione dei
mezzi di trasporto (Law No 264 on the activity of transport
consultancy), of 8 August 1991, the pursuit of the activity
transport consultant to possession of an administrative
of
authorisation, failing which liability to penalties is incurred,
and by making its issue subject to the condition that nationals
of other Member States reside in Italy and lodge a security, the
Italian Republic has failed to fulfil
its obligations under
Articles 52 and 59 of the Treaty (now, after amendment,
Articles 43 EC and 49 EC);

2. Orders the Italian Republic to pay the costs.

Bologna (Italy), Sadam Castiglionese SpA, established in Bolog-
na, Sadam Abruzzo SpA, established in Bologna, Zuccherificio
del Molise SpA, established in Termoli (Italy), Società Fondiaria
Industriale Romagnola SpA (SFIR), established in Cesena (Italy),
represented by V. Cerulli Irelli, G. Pittalis and G. Fanzini,
avvocati — appeal against the order of the Court of First
Instance of the European Communities (Fourth Chamber,
Extended Composition) of 8 December 1998 in Case T-39/98
Sadam Zuccherifici and Others v Council [1998] ECR II-4207,
as amended by an order of 29 January 1999 (not published in
the European Court Reports), seeking to have the first order
set aside, the other party to the proceedings being: Council of
the European Union, (Agents: J. Carbery and I. Dı´ez Parra) —
the Court (Fourth Chamber), composed of: A. La Pergola,
President of the Chamber, D.A.O. Edward and C. W.A. Tim-
mermans
Judges; C. Stix-Hackl, Advocate
General; L. Hewlett, Administrator, for the Registrar, has given
a judgment on 31 May 2001, in which it:

(Rapporteur),

1. Dismisses the appeal.

2. Orders Sadam Zuccherifici, divisione della SECI — Società
Esercizi Commerciali Industriali SpA, Sadam Castiglionese
SpA, Sadam Abruzzo SpA, Zuccherificio del Molise SpA and
Società Fondiaria Industriale Romagnola SpA (SFIR) to pay
the costs.

(1) OJ C 281 of 2.10.1999.

(1) OJ C 100 of 10.4.1999.

JUDGMENT OF THE COURT

(Fourth Chamber)

of 31 May 2001

in Case C-41/99 P: Sadam Zuccherifici, divisione della
SECI — Società Esercizi Commerciali Industriali SpA and
Others v Council of the European Union (1)

(Appeal — Sugar — Regulation (EC) No 2613/97 — Aid to
beet sugar producers — Abolition — Marketing year
2001/02 — Action for annulment — Natural or legal
persons — Inadmissible)

JUDGMENT OF THE COURT

of 31 May 2001

in Case C-43/99 [reference for a preliminary ruling from
the Conseil supérieur des assurances sociales (Luxem-
bourg)]: Ghislain Leclere and Alina Deaconescu v Caisse
nationale des prestations familiales (1)

(Regulations (EEC) Nos 1408/71 and 1612/68 — Luxem-
bourg maternity, childbirth and child-raising allowances —
Residence condition — Rights of a person receiving a pension
but not resident in the Member State responsible for the
pension — Family allowances and family benefits — Concept
of ‘worker’ and ‘social advantage’)

(2001/C 200/42)

(2001/C 200/43)

(Language of the case: Italian)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-41/99: Sadam Zuccherifici, divisione della SECI —
Società Esercizi Commerciali Industriali SpA, established in

In Case C-43/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Conseil supérieur