Judgment of the Court (Sixth Chamber) of 23 October 2003 in Case C-115/02 (Reference for a preliminary ruling from the Cour de cassation): Administration des douanes et droits indirects v Rioglass SA, Transremar SL (Free movement of goods — Measures having equivalent effect — Procedures for detention under customs control — Goods in transit intended for the market of a non-member country — Spare parts for motor cars)
Date: 2003-12-13
Institutions: Court of Justice
Subjects: France, Poland, customs duties, intellectual property, interpretation of the law

C 304/8

EN

Official Journal of the European Union

13.12.2003

to turnover taxes — Common system of value added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1), as amended
by Council Directive 1999/49/EC of 25 May 1999 amending,
with regard to the level of the standard rate, Directive 77/388
(OJ 1999 L 139, p. 27), the Court (Fifth Chamber), composed
of: D.A.O. Edward, acting as President of the Fifth Chamber,
A. La Pergola and P. Jann (Rapporteur), Judges; J. Mischo,
Advocate General; R. Grass, Registrar, has given a judgment
on 23 October 2003, in which it:

1. Declares that, by applying a reduced rate of value added tax to
services provided directly to the public by musical ensembles or
for a concert organiser and to services provided directly to the
public by soloists, but applying the standard rate of that tax to
the services of soloists working for an organiser, the Federal
Republic of Germany has failed to fulfil its obligations under
the third subparagraph of Article 12(3)(a) 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, as amended by Council Directive 1999/49/EC of
25 May 1999 amending, with regard to the level of the
standard rate, Directive 77/388;

2. Orders the Federal Republic of Germany to pay the costs.

(1) OJ C 131 of 1.6.2002.

Administration des douanes et droits indirects and Rioglass SA,
Transremar SL on the interpretation of Article 28 EC, the
Court (Sixth Chamber), composed of: J.-P. Puissochet, President
the Chamber, C. Gulmann, V. Skouris (Rapporteur),
of
J. Mischo,
F. Macken and J.N. Cunha Rodrigues,
Advocate General; M.-F. Contet, Principal Administrator, for
the Registrar, has given a judgment on 23 October 2003, in
which it has ruled:

Judges;

Article 28 EC is to be interpreted as precluding the implementation,
pursuant to a legislative measure of a Member State concerning
intellectual property, of procedures for detention by the customs
authorities of goods lawfully manufactured in another Member State
and intended, following their transit through the territory of the first
Member State, to be placed on the market in a non-member country.

(1) OJ C 131 of 1.6.2002.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 23 October 2003

JUDGMENT OF THE COURT

(Sixth Chamber)

of 23 October 2003

in Case C-115/02 (Reference for a preliminary ruling from
the Cour de cassation): Administration des douanes et
droits indirects v Rioglass SA, Transremar SL (1)

(Free movement of goods — Measures having equivalent
effect — Procedures for detention under customs control —
Goods in transit intended for the market of a non-member
country — Spare parts for motor cars)

in Case C-154/02 (Reference for a preliminary ruling from
the Hässleholms tingsrätt): Jan Nilsson (1)

(International trade in endangered species of wild fauna
and flora — CITES — Regulation (EC) No 338/97 —
Articles 2(w) and 8(3) — Notion of ‘worked specimen’ —
Stuffed animal — Concept of ‘specimen acquired more than
50 years previously’ — Manner of acquisition — Exemption
— Regulation (EC) No 1808/2001 — Articles 29 and 32)

(2003/C 304/12)

(Language of the case: Swedish)

(2003/C 304/11)

(Language of the case: French)

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

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

In Case C-115/02: Reference to the Court under Article 234
EC by the Cour de cassation (France)
for a preliminary
ruling in the proceedings pending before that court between

In Case C-154/02: Reference to the Court under Article 234
EC by Hässleholms tingsrätt (Sweden) for a preliminary ruling
in the criminal proceedings pending before that court against
Jan Nilsson, on the interpretation of Council Regulation (EC)
No 338/97 of 9 December 1996 on the protection of species
of wild fauna and flora by regulating trade therein (OJ 1997
L 61, p. 1), as amended by Commission Regulation (EC)