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 (Sixth VAT Directive — Taxable amount — Discount accounted for at the time of the supply — Price reduction after the supply takes place)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: VAT, approximation of laws, basis of tax assessment, distance selling, interpretation of the law, reduced price

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,