Judgment of the Court (Fifth Chamber) of 7 June 2001 in Case C-479/99 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): CBA Computer Handels- und Beteiligungs GmbH, formerly VOBIS Microcomputer AG v Hauptzollamt Aachen (Common Customs Tariff — Tariff headings — Tariff classification of computer "sound cards" — Classification in the Combined Nomenclature — Validity of Regulations (EC) Nos 1153/97 and 2086/97)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: Combined Nomenclature, common customs tariff, electronic component, information processing, interpretation of the law

C 200/22

EN

Official Journal of the European Communities

14.7.2001

1. Dismisses the appeals;

2. Orders D and the Kingdom of Sweden jointly and severally to

pay the costs;

3. Orders the Kingdom of Denmark and the Kingdom of the

Netherlands to bear their own costs.

the Italian Republic has failed to fulfil its obligations under
Articles 48, 52 and 59 of the EC Treaty (now, after amendment,
Articles 39 EC, 43 EC and 49 EC) — the Court (Fifth Chamber),
composed of: A. La Pergola, President of the Chamber, P. Jann
(Rapporteur), L. Sevo´ n, S. von Bahr and C.W.A. Timmermans,
Judges; F.G. Jacobs, Advocate General; D. Louterman-Hubeau,
Head of Division, for the Registrar, has given a judgment on
31 May 2001, in which it:

(1) OJ C 188 of 3.7.1999.

1. Declares that, by providing that:

— private security work (including surveillante or care-
taking of movable property and buildings) may be
carried out in Italy, subject to licence, only by private
security firms holding Italian nationality;

— only Italian nationals possessing such a licence may
be employed as sworn private security guards, the
Italian Republic has failed to fulfil its obligations
under Articles 48, 52 and 59 of the EC Treaty (now,
after amendment, Articles 39 EC, 43 EC and 49 EC);

2. Orders the Italian Republic to pay the costs.

(1) OJ C 281 of 2.10.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 7 June 2001

in Case C-479/99 (reference for a preliminary ruling from
the Finanzgericht Düsseldorf): CBA Computer Handels-
und Beteiligungs GmbH, formerly VOBIS Microcomputer
AG v Hauptzollamt Aachen (1)

(Common Customs Tariff — Tariff headings — Tariff
classification of computer ‘sound cards’ — Classification in
the Combined Nomenclature — Validity of Regulations (EC)
Nos 1153/97 and 2086/97)

(2001/C 200/39)

(Language of the case: German)

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

In Case C-479/99: reference to the Court under Article
234 EC from the Finanzgericht Düsseldorf (Germany) for a
preliminary ruling in the proceedings pending before that
court between CBA Computer Handels- und Beteiligungs
GmbH, formerly VOBIS Microcomputer AG and Hauptzollamt
Aachen — on the interpretation of headings 8471, 8473 and
8543 of the Combined Nomenclature of the Common Cus-
toms Tariff, set out in Annex I to Council Regulation (EEC)

JUDGMENT OF THE COURT

(Fifth Chamber)

of 31 May 2001

in Case C-283/99: Commission of the European Communi-
ties v Italian Republic (1)

(Failure of a Member State to fulfil obligations — Free
movement of workers — Freedom of establishment —
Freedom to provide services — Private security activities —
Private security firms and private sworn security guards —
Nationality conditions)

(2001/C 200/38)

(Language of the case: Italian)

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

In Case C-283/99: Commission of the European Communities
(Agents: initially by A. Aresu and M. Patakia and subsequently
by E. Traversa and M. Patakia) v Italian Republic (Agents:
U. Leanza assisted initially by P.G. Ferri and subsequently by
F. Quadri) — application for a declaration that, by providing
that:

— private security work (including surveillance or caretaking
of movable property and buildings) may be carried out in
Italy, subject to licence, only by ‘private security firms’
holding Italian nationality;

— only Italian nationals possessing such a licence may be

employed as ‘sworn private security guards’,

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,