Case C-378/02: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by judgment of that Court of 18 October 2002 in the case of Waterschap Zeeuws Vlaanderen against Staatssecretaris van Financiën
Date: 2003-01-11
Institutions: Court of Justice
Subjects: VAT, intermediate goods, interpretation of the law, public authorities, public institution

C 7/10

EN

Official Journal of the European Communities

11.1.2003

trade that approaches trade without restrictions in
so far as it is included in the system introduced by
Regulation 1637/98, the import of bananas being
regulated solely on the basis of a tariff quota;

Reference for a preliminary ruling by the Hoge Raad der
Nederlanden by judgment of that Court of 18 October
2002 in the case of Waterschap Zeeuws Vlaanderen
against Staatssecretaris van Financiën

— introduce a tariff quota for a total quantity of
2 535 000 tonnes for third countries and for non-
traditional ACP bananas and then allocate that tariff
quota in percentage terms on the basis of a non-
representative period, since the import of bananas
in the period from 1994 to 1996 was already subject
to restrictive conditions?

2. Do the regulations referred to in paragraph 1 infringe
Article 4 of the Framework Agreement of 23 April 1993
between the European Economic Community and the
Cartagena Group and its member countries inasmuch as
by that agreement, the European Community undertook
to have its relations with Ecuador governed by the
provisions of GATT and to grant that country most-
favoured-nation treatment?

3. Do the Commission regulations referred to in paragraph 1
infringe the principle of the protection of legitimate
expectations and the principle of good faith in inter-
national public law and international customary law,
inasmuch as the Commission has not fulfilled the obli-
gations arising for the Community from GATT 1994, has
misused legal procedures and has not taken account of
judicial proceedings and of the outcome of an inter-
national dispute settlement procedure inasmuch as,
despite declarations made at the time of the adoption of
Regulation No 1637/98, it has not established a system
under which import licences for bananas are issued to
‘genuine importers’?

4. Has the Commission exceeded the authority given to it
by Council Regulation No 404/93, as amended by
Regulation No 1637/98, by adopting the tariff quota for
the import of bananas while disregarding the obligations
which arise for the Community from GATT 1994 and
GATS or which must, where appropriate, be taken into
account, because of its avowed intention to adapt the
regime for the import of bananas into the Community to
the applicable WTO agreements, as a positive rule of law
to be integrated into Community law?

( 1) OJ L 47 [1993], p. 1.
( 2) OJ L 210 [1998], p. 28.
( 3) OJ L 293 [1998], p. 32.
( 4) OJ L 349 [1998], p. 32.
( 5) OJ L 11 [1999], p. 16.
( 6) OJ L 75 [1999], p. 18.

(Case C-378/02)

(2003/C 7/17)

Reference has been made to the Court of
Justice of the
European Communities by judgment of the Hoge Raad der
Nederlanden (Supreme Court of the Netherlands) of 18 Octo-
ber 2002, received at the Court Registry on 21 October 2002,
for a preliminary ruling in the case of Waterschap Zeeuws
Vlaanderen against Staatssecretaris van Financiën on the
following questions:

1. Does a body governed by public law have, as regards a
capital item acquired by it which it supplies for consider-
ation to a third party, in respect of which supply it must
be regarded as a taxable person, a right to adjust the
turnover tax paid in respect of that acquisition pursuant
to Article 20 (in particular paragraphs 2 and 3) of the
Sixth Directive (1) in so far as it has used that item for
activities in which it engages as a public authority under
Article 4(5) of that directive?

2. Does a body governed by public law have, under the
Sixth Directive, the right wholly to exclude a capital item
used partly for activities engaged in as a taxable person
and partly for activities engaged in as a public authority
from its capital assets, as the Court of Justice has ruled in
respect of taxable natural persons?

(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).