Case C-382/02: Reference for a preliminary ruling by the Vestre Landsret by order of that Court of 9 October 2002 in the case of Cimber Air A/S against Skatteministeriet
Date: 2003-01-11
Institutions: Court of Justice
Subjects: VAT, air transport, delivery, international transport, interpretation of the law, tax exemption

C 7/12

EN

Official Journal of the European Communities

11.1.2003

Reference for a preliminary ruling by the Vestre Landsret
by order of that Court of 9 October 2002 in the case of
Cimber Air A/S against Skatteministeriet

(Copenhagen District Court) of 14 August 2002, received at
the Court Registry on 25 October 2002, for a preliminary
ruling in the case of Anklagemyndigheden against Knud
Grøngaard and Allan Bang on the following questions:

(Case C-382/02)

(2003/C 7/20)

Question 1

Reference has been made to the Court of Justice of the
European Communities by order of
the Vestre Landsret
(Western Regional Court) of 9 October 2002, received at the
Court Registry on 23 October 2002, for a preliminary ruling
in the case of Cimber Air A/S against Skatteministeriet on the
following questions:

1. Are Article 15(7) and (9) (referring to Article 15(6)) of
the Sixth VAT Directive (Council Directive 77/388/
EEC (1), to be interpreted as meaning that a Member State
is entitled not to exempt from VAT supplies to aircraft
operating on a domestic route, regardless of the fact that
the company using the aircraft operates chiefly on
international routes, or is the Member State bound to
exempt such supplies from VAT?

2.

If the Court finds that supplies must be exempted from
VAT if the airline operates chiefly on international routes,
the Court is asked to state which criteria in the form of, for
example, turnover, available seat kilometres, passenger
kilometres or number of passengers and flights, are
decisive under Article 15(6) for determining whether an
airline can be said to be operating ‘chiefly’ on international
routes?

( 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 of 13.06.1977, p. 1).

Does Article 3(a) of Directive 89/592 (1) preclude a person
from disclosing inside information in the case where that
person received the inside information in his capacity as an
employee-elected member of the board of the undertaking to
which the inside information relates and that information is
disclosed to the general secretary of the trade union which
organises the employees who elected the person concerned as
a board member?

Question 2

Does Article 3(a) of Directive 89/592 preclude a person from
disclosing inside information in the case where that person
received the inside information in his capacity as a member
of the undertaking’s corporate liaison committee and that
information is disclosed to the general secretary of the trade
union which appointed the person concerned to be a member
of the corporate liaison committee?

Question 3

Does Article 3(a) of Directive 89/592 preclude the general
secretary of a trade union from disclosing inside information
in the case where that general secretary received the inside
information under the circumstances outlined in Question 1
and the information is passed on to:

(a)

the general secretary’s two deputies;

(b)

(c)

the senior administrative manager of the union’s sec-
retariat; and

colleagues of the general secretary within the union’s
secretariat?

Reference for a preliminary ruling by the Københavns
Byret by order of that Court of 14 August 2002 in the
case of Anklagemyndigheden against Knud Grøngaard
and Allan Bang

Question 4

(Case C-384/02)

(2003/C 7/21)

Does Article 3(a) of Directive 89/592 preclude the general
secretary of a trade union from disclosing inside information
in the case where that general secretary received the inside
information under the circumstances outlined in Question 2
and the information is passed on to:

(a)

the general secretary’s two deputies;

Reference has been made to the Court of Justice of the
European Communities by order of the Københavns Byret

(b)

the senior administrative manager of the union’s sec-
retariat; and