Judgment of the Court (Sixth Chamber) of 3 July 2001 in case C-380/99 (reference for a preliminary ruling from the Bundesfinanzhof): Bertelsmann AG v Finanzamt Wiedenbrück (Sixth VAT Directive — Article 11A(1)(a) — Taxable amoumt — Delivery costs of bonuses in kind)
Date: 2001-09-01
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, delivery, interpretation of the law, purchase price

1.9.2001

EN

Official Journal of the European Communities

C 245/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(Sixth Chamber)

of 3 July 2001

the taxable amount for the supply of a bonus in kind constituting
consideration for the introduction of a new customer includes, besides
the purchase price of that bonus, the costs of delivery, when they are
paid by the supplier of the bonus.

(1) OJ C 6 of 8.1.2000.

in case C-380/99 (reference for a preliminary ruling
from the Bundesfinanzhof): Bertelsmann AG v Finanzamt
Wiedenbrück (1)

(Sixth VAT Directive — Article 11A(1)(a) — Taxable
amoumt — Delivery costs of bonuses in kind)

(2001/C 245/01)

(Language of the case: German)

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

that

In Case C-380/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Bundesfinanzhof
(Federal Finance Court, Germany) for a preliminary ruling in
the proceedings pending before
court between
Bertelsmann AG v Finanzamt Wiedenbrück — on the
interpretation of article 11A(1)(a) 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 assess-
ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
composed of: C. Gulmann, President of the Chamber, V. Skou-
ris (Rapporteur), J.-P. Puissochet, R. Schintgen and N. Colneric,
Judges; C. Stix-Hackl, Advocate General; H.A. Rühl, Principal
Administrator, for the Registrar, has given a judgment on
3 July 2001, in which it has ruled:

Article 11A(1)(a) 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, is to be interpreted as meaning that

JUDGMENT OF THE COURT

(Third Chamber)

of 3 July 2001

in Case C-297/00: Commission of the European Communi-
ties v Grand Duchy of Luxembourg (1)

(Failure by a Member State to fulfil its obligations —
Directive 98/35/EC — Training of seafarers — Failure to
implement within prescribed period)

(2001/C 245/02)

(Language of the case: French)

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

In Case C-297/00: Commission of the European Communities
(Agent: B. Mongin) v Grand Duchy of Luxembourg (Agents:
initially P. Steinmetz, and subsequently J. Faltz) — application
for a declaration that, by failing to bring into force within the
prescribed period the laws, regulations and administrative
provisions, including any penalties, necessary to comply with
Council Directive 98/35/EC of 25 May 1998 amending