Case C-154/01: Reference for a preliminary ruling by the Tribunal Tributário de Primeira Instancia do Porto, 2.° Juízo — 1.a Secção, by decision of that court of 7 November 2000 in the case of Caves Costa Verde, L.da against Fazenda Pública
Date: 2001-10-13
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, marketing, sale, wine

C 289/8

EN

Official Journal of the European Communities

13.10.2001

Involvement of a holding company in the management of
its
subsidiaries must be regarded as an economic activity within the
meaning of Article 4(2) of 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, only in so far as it entails carrying
out transactions which are subject to VAT by virtue of Article 2 of
that directive.

(1) OJ 163 of 10.6.2000.

Appeal brought on 14 May 2001 by the Commission of
the European Communities against the judgment deliver-
ed on 6 March 2001 by the Court of First Instance of
the European Communities (Third Chamber) in Case
T-331/94 IPK-München GmbH v Commission of the
European Communities

(Case C-200/01 P)

(2001/C 289/15)

Reference for a preliminary ruling by the Tribunal Tribu-
ta´rio de Primeira Instancia do Porto, 2.o Juı´zo —
1.a Secça˜o, by decision of that court of 7 November 2000
in the case of Caves Costa Verde, L.da against Fazenda
Pu´ blica

(Case C-154/01)

(2001/C 289/14)

Reference has been made to the Court of Justice of the
European Communities by decision of the Tribunal Tributario
de 1.a Instância do Porto 2.o Juı´zo — 1.a Secça˜o (Tax Court of
First Instance, Oporto, Second Division, First Chamber) of
7 November 2000, which was received at the Court Registry
on 9 April 2001, for a preliminary ruling in the case of Caves
Costa Verde, L.da against Fazenda Pu´ blica on the following
question:

Are the charges assessed under Decree-laws No 26317, of
30 January 1936, No 40037, of 18 January 1955 and No 321-
A/86, of 25 September 1986 compatible with the Sixth
Directive (1), having regard to the fact that according to the
appellant, the charges should be assessed on the basis of
turnover whereas the Instituto da Vinha e do Vinho argues
that they constitute a marketing charge on the sales of wine in
bulk?

In the absence of sufficient information in the order for
reference, the Court of Justice (Fifth Chamber), by order of
11 July 2001, declared the reference for a preliminary ruling
manifestly inadmissible.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonization of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ L 145, 13.6.1977, p. 1).

An appeal has been brought before the Court of Justice of the
European Communities on 14 May 2001 by the Commission
of the European Communities, represented by Jürgen Grun-
wald, Legal Adviser, of its Legal Service, acting as Agent, with
an address for service in Luxembourg at the office of Gérard
Berscheid, Legal Adviser to the Commission of the European
Communities, Wagner Centre, Kirchberg, against the judgment
delivered on 6 March 2001 by the Court of First Instance of
in Case
the European Communities
T-331/94 IPK-München GmbH v Commission of the European
Communities (1).

(Third Chamber)

The appellant claims that the Court should:

1.

annul the judgment of the Court of First Instance of
6 March 2001 in Case T-331/94 and dismiss the action;

2.

in the alternative:

annul the judgment of the Court of First Instance cited in
paragraph (1) and refer the case back to the Court of First
Instance;

3.

order the respondent to pay the costs of the proceedings.

Pleas in law and main arguments

— Incomplete legal assessment of the basis of the contested
decision. Infringement of the prohibition of unjust enrich-
ment.

— Incorrect

legal assessment of

the collusion between
Mr Tzoanos, the Greek undertaking 01-Pliroforiki and
the respondent.

— Incorrect legal assessment of the Commission’s proposal
to include the Studienkreis undertaking in the project.

— Failure to examine the legal consequences of a breach of
bona fides. As a legal consequence of its assessment the
Court of First Instance ought not to have set aside the
contested decision in its entirety but only in so far as the
Commission had thereby refused to participate financially
in the expenditure which the respondent had lawfully
incurred with regard to the sixth and seventh phases of
the project but which it had been unable to complete for
lack of time.