Judgment of the Court (Sixth Chamber) of 16 January 2003 in Case C-12/00: Commission of the European Communities v Kingdom of Spain (Failure by a Member State to fulfil obligations — Free movement of goods — Directive 73/241/EEC — Cocoa and chocolate products containing fats other than cocoa butter — Products lawfully manufactured and marketed in the Member State of production under the sales name "chocolate" — Prohibition on marketing under that name in the Member State of marketing)
Date: 2003-02-22
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, confectionery product, fats, product quality

C 44/2

EN

Official Journal of the European Union

22.2.2003

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 16 January 2003

in Case C-398/99 (Reference for a preliminary ruling from
the VAT and Duties Tribunal, Manchester): Yorkshire Co-
operatives Ltd v Commissioners of Customs & Excise (1)

(Sixth VAT Directive — Reduction coupons issued by a
manufacturer — Taxable amount in the hands of the
retailer)

(Sixth Chamber)

of 16 January 2003

in Case C-12/00: Commission of the European Communi-
ties v Kingdom of Spain (1)

(Failure by a Member State to fulfil obligations — Free
movement of goods — Directive 73/241/EEC — Cocoa and
chocolate products containing fats other than cocoa butter
— Products lawfully manufactured and marketed in the
Member State of production under the sales name ‘chocolate’
— Prohibition on marketing under that name in the Member
State of marketing)

(2003/C 44/02)

(2003/C 44/03)

(Language of the case: Spanish)

(Language of the case: English)

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

In Case C-398/99: Reference to the Court under Article 234
EC by the VAT and Duties Tribunal, Manchester (United
Kingdom) for a preliminary ruling in the proceedings pending
before that tribunal between Yorkshire Co-operatives Ltd and
Commissioners of Customs & Excise, on the interpretation of
Articles 11(A)(1)(a) and 11(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 assess-
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),
composed of: R. Schintgen (Rapporteur), President of the
Second Chamber, acting for the President of the Sixth Chamb-
er, C. Gulmann, V. Skouris, F. Macken and N. Colneric, Judges;
C. Stix-Hackl, Advocate General; D. Louterman-Hubeau, Head
for the Registrar, has given a judgment on
of Division,
16 January 2003, in which it has ruled:

On a proper construction of Articles 11(A)(1)(a) and 11(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, when, on the sale of a product, the retailer allows the
final consumer to settle the sale price partly in cash and partly by
means of a reduction coupon issued by the manufacturer of that
product, and the manufacturer reimburses to the retailer the amount
indicated on that coupon, the nominal value of that coupon must be
included in the taxable amount in the hands of that retailer.

( 1) OJ C 6 of 8.1.2000.

In Case C-12/00, Commission of the European Communities
(Agent: G. Valero Jordana) v Kingdom of Spain (Agent: N. Díaz
Abad): Application for a declaration that, by prohibiting cocoa
and chocolate products to which vegetable fats other than
cocoa butter have been added, and which are lawfully manufac-
tured in Member States which authorise the addition of those
fats, from being marketed in Spain under the name used for
their marketing in the Member State of production,
the
Kingdom of Spain has failed to fulfil
its obligations under
Article 30 of the EC Treaty (now, after amendment, Article 28
EC), the Court (Sixth Chamber), composed of: J.-P. Puissochet,
President of the Chamber, R. Schintgen, V. Skouris (Rappor-
teur), N. Colneric and J.N. Cunha Rodrigues, Judges; S. Alber,
Advocate General; D. Louterman-Hubeau, Head of Division,
for the Registrar, has given a judgment on 16 January 2003,
in which it:

1. Declares that, by prohibiting cocoa and chocolate products
which comply with the requirements as to minimum content
laid down in point 1.16 of Annex I to Council Directive 73/
241/EEC of 24 July 1973 on the approximation of the laws
of the Member States relating to cocoa and chocolate products
intended for human consumption to which vegetable fats other
than cocoa butter have been added, and which are lawfully
manufactured in Member States which authorise the addition
of those fats, from being marketed in Spain under the name
used for their marketing in the Member State of production, the
Kingdom of Spain has failed to fulfil its obligations under
Article 30 of
the EC Treaty (now, after amendment,
Article 28 EC);

2. Orders the Kingdom of Spain to bear the costs.

(1) OJ C 149 of 27.5.2000.