Case C-284/03: Reference for a preliminary ruling by the Cour d'Appel de Bruxelles by judgment of that Court of 19 June 2003 in the proceedings between the Belgian State and Temco Europe S.A.
Date: 2003-09-06
Institutions: Court of Justice
Subjects: Belgium, interpretation of the law, property leasing, tax system

C 213/16

EN

Official Journal of the European Union

6.9.2003

Reference for a preliminary ruling by the College van
Beroep voor het Bedrijfsleven by judgment of that Court
of 27 June 2003 in the proceedings between A.H. Kuipers
and the Productschap Zuivel

Bruxelles (Court of Appeal, Brussels) of 19 June 2003, received
at the Court Registry on 2 July 2003, for a preliminary ruling
in the proceedings between the Belgian State and Temco
Europe S.A. on the following question:

(Case C-283/03)

(2003/C 213/26)

Reference has been made to the Court of Justice of the
European Communities by judgment of the College van Beroep
voor het Bedrijfsleven (Administrative Court for Trade and
Industry) of 27 June 2003, received at the Court Registry on
30 June 2003, for a preliminary ruling in the proceedings
between A.H. Kuipers and the Productschap Zuivel on the
following questions:

1.

2.

3.

Is a national system of quality deductions and sup-
plements for raw milk delivered to the dairy, such as that
at issue, consistent with Regulation (EEC) No 804/68 (1)
on the common organisation of the market in milk and
milk products and in particular with the prohibition of
‘equalisation between the prices’ in Article 24(2) (now,
after
text,
Article 38(2) of Regulation (EC) No 1255/99)?

consolidation of

amendments

to the

Is a national system of quality supplements for raw milk
delivered to the dairy, such as that at issue, consistent
with the prohibition of aids in Article 24(1) of Regulation
(EEC) No 804/68?

If Question 2 is answered in the affirmative, is such a
national system to be regarded as aid the grant of which
must be notified beforehand to the Commission under
Article 93(3) of the EC Treaty (now Article 88(3) EC)?

May Article 13B(b) of the Sixth Directive be interpreted to
mean that transactions, corresponding in Belgian law to a
contract of indefinite duration by which one company, by a
number of contracts with associated companies, simul-
taneously grants a licence to occupy a single property in return
for a payment set partially but essentially on the basis of the
area occupied, where the inherent insecurity of a licence is
absent owing to the fact that the transferees and the transferor
are under common management, constitute a letting of
immovable property within the meaning of Community law,
or,
in other words, does the independent Community law
concept of the ‘letting of immovable property’ in Article 13B(b)
of the Sixth Directive (1) cover use, for consideration, of an
immovable asset for purposes other than those of the tax-
payer’s business — which definition is
adopted in
Article 44(3)(2) in fine of the Belgian Code de la TVA — that
is to say, the grant under a licence of indefinite duration of a
non-exclusive right of occupation in return for a monthly
payment, albeit fluctuating and partly dependent on the profits
of one of the contracting parties, where the inherent insecurity
of a licence is absent owing to the fact that the transferees and
the transferor are under common management?

(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).

( 1) OJ L 148 of 28.06.1968, p. 13.

Action brought on 2 July 2003 by the Hellenic Republic
against the Commission of the European Communities

Reference for a preliminary ruling by the Cour d’Appel
de Bruxelles by judgment of that Court of 19 June 2003
in the proceedings between the Belgian State and Temco
Europe S.A.

(Case C-285/03)

(2003/C 213/28)

(Case C-284/03)

(2003/C 213/27)

Reference has been made to the Court of Justice of the
European Communities by judgment of the Cour d’Appel de

An action against the Commission of the European Communi-
ties was brought on 2 July 2003 by the Hellenic Republic,
represented by Vasilios Kondolaimos, state legal adviser, and
by Yoannis Xhalkias, of the state legal service, with an address
for service in Luxembourg at the Greek Embassy, 27 Rue
Marie-Adélaïde.