Case C-453/03: Reference for a preliminary ruling by the High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court), by order of that court dated 23 October 2003, in the case of The Queen on the application of 1) ABNA Ltd, 2) Denis Brinicombe (a partnership), 3) BOCM Pauls Ltd, 4) Devenish Nutrition Ltd, 5) Nutrition Services (International) Ltd, 6) Primary Diets Ltd against 1) Secretary of State for Health, 2) Food Standards Agency
Date: 2004-01-10
Institutions: Court of Justice
Subjects: animal nutrition, interpretation of the law, manufactured feedingstuffs, marketing

C 7/22

EN

Official Journal of the European Union

10.1.2004

(i)

do the transactions between B and connec-
ted companies within the Member State
(‘A’, ‘C’ and ‘D’) qualify for VAT purposes
as supplies made by or to those companies
in the course of their economic activities;
if not,

(ii) what

factors should be considered in
determining the identity of the supplier of
the slot gaming services?

4.

a)

Is there a principle of abuse of right which
(independently of the interpretation given to
the VAT Directives) is capable of precluding the
advantage sought in a case such as the present?

b)

If so, how does it operate in the circumstances
such as the present?

5.

a) What significance, if any, should be attached to
the fact that A, C and D are not subsidiaries of
B and that B does not control A, C and D either
legally or economically?

b) Would it make a difference to any of the
answers given above if the type of management
undertaken by B at its business establishment
outside the territory of the Community were
necessary for the provision of slot gaming
services to customers and neither A, C nor D
performs those activities?

(1) OJ L 145, 13.06.77, p. 1.
(2) OJ L 326, 21.11.1986, p. 40.

Reference for a preliminary ruling by the High Court
of Justice (England & Wales), Queen’s Bench Division
(Administrative Court), by order of that court dated
23 October 2003,
in the case of The Queen on the
application of 1) ABNA Ltd, 2) Denis Brinicombe (a part-
nership), 3) BOCM Pauls Ltd, 4) Devenish Nutrition Ltd,
5) Nutrition Services (International) Ltd, 6) Primary Diets
Ltd against 1) Secretary of State for Health, 2) Food
Standards Agency

(Case C-453/03)

(2004/C 7/35)

Reference has been made to the Court of Justice of the
European Communities by an order of the High Court of
Justice (England & Wales), Queen’s Bench Division (Adminis-

trative Court) dated 23 October 2003, which was received at
the Court Registry on 27 October 2003, for a preliminary
ruling in the case of The Queen on the application of 1) ABNA
Ltd, 2) Denis Brinicombe (a partnership), 3) BOCM Pauls Ltd,
4) Devenish Nutrition Ltd, 5) Nutrition Services (International)
Ltd, 6) Primary Diets Ltd and 1) Secretary of State for Health,
2) Food Standards Agency on the following question:

Are Article 1(1)(b) of Directive 2002/02 (1) and/or Article 1(4)
of Directive 2002/02,
it amends
to the
Article 5c(2)(a) of Directive 79/373 (2) by requiring percentages
to be listed, invalid by reason of

extent

that

a.

b.

c.

the absence of a legal basis in Article 152(4)(b) EC;

infringement of the fundamental right to property;

infringement of the principle of proportionality?

(1) Directive 2002/02/EC of the European Parliament and of the
Council of 28 January 2002 amending Council Directive 79/373/
EEC on the circulation of compound feedingstuffs and repealing
Commission Directive 91/357/EEC (OJ L 63, 06.03.2002, p. 23).
(2) Directive 79/373/EEC of the Council of 2 April 1979 on the
marketing of compound feedingstuffs (OJ L 86, 06.04.1979,
p. 30).

Action brought on 27 October 2003 by the Commission
of the European Communities against the Italian Republic

(Case C-456/03)

(2004/C 7/36)

An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 27 October
2003 by the Commission of the European Communities,
represented by Karen Banks, acting as Agent.

The applicant claims that the Court should:

— declare that, by failing to bring into force the laws,
regulations and administrative provisions necessary to
comply with Directive 1998/44/EC (1) of the European
Parliament and of the Council of 6 July 1998 on the legal
protection of biotechnological
the Italian
Republic has failed to fulfil its obligations under Article 15
of that directive;

inventions,