Case C-536/03: Reference for a preliminary ruling by the Supremo Tribunal Administrativo, Portugal, by order of that Court of 26 November 2003 in the case of António Jorge Lda against Fazenda Pública
Date: 2004-02-21
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, tax exemption, tax harmonisation

21.2.2004

EN

Official Journal of the European Union

C 47/21

(d) discriminatory, and/or

(e)

contrary to the fundamental freedom to pursue a trade or
business?

(1) fixing for 2003 the fishing opportunities and associated conditions
for certain fish stocks and groups of fish stocks, applicable in
Community waters and, for Community vessels, in waters where
catch limitations are required (OJ L 356, 31.12.2002, p. 12).
(2) amending Regulation (EC) No 2341/2002 fixing for 2003 the
fishing opportunities and associated conditions for certain fish
stocks and groups of fish stocks, applicable in Community waters
and, for Community vessels, in waters where catch limitations are
required (OJ L 97, 15.04.2003, p. 11).

(3) on the allocation of additional days absent from port to Member
States in accordance with Annex XVII of Council Regulation
(EC) No 2341/2002 (Text with EEA relevance) (notified under
document number C(2003) 762) (OJ L 71, 15.03.2003, p. 28).

person on the purchase of goods and services intended
for both activities,
is it necessary to include in the
denominator of the fraction for calculation not only the
annual turnover but also the value of work in progress at
the end of each year which has not yet been put on the
market and for which no value, total or partial, has been
received?

— Or to the effect that only turnover is covered?

(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, 13.06.1977, p. 1).

(2) CIVA (Value Added Tax Code).

Reference for a preliminary ruling by the Supremo
Tribunal Administrativo, Portugal, by order of that Court
of 26 November 2003 in the case of António Jorge Lda
against Fazenda Pública

Action brought on 22 December 2003 by the European
Parliament against the Council of the European Union

(Case C-536/03)

(2004/C 47/34)

(Case C-540/03)

(2004/C 47/35)

Reference has been made to the Court of Justice of the
European Communities by order of the Supremo Tribunal
Administrativo, Portugal, of 26 November 2003, received at
the Court Registry on 22 December 2003, for a preliminary
ruling in the case of António Jorge Lda against Fazenda Pública
on the following questions:

— In what sense must Article 19 of the Sixth Council
Directive of 17 May 1977 (77/388/EEC) be inter-
preted? (1)

— Is Article 23 (4) of the CIVA (2) compatible with the
abovementioned provision, when interpreted to the effect
that, where the taxable person is an undertaking engaged
in the real-estate business, carrying out works in two
sectors of activity, one being the construction of buildings
for sale (exempt from VAT) and the other contract work
(subject to VAT), in order to calculate the pro rata or
percentage deduction of VAT borne by that taxable

An action against the Council of the European Union was
brought before the Court of Justice of the European Communi-
ties on 22 December 2003 by the European Parliament,
represented by H. Duintjer Tebbens and A. Caiola, acting as
Agents, with an address for service in Luxembourg.

The European Parliament claims that the Court should:

— Annul, pursuant to Article 230 EC, the last subparagraph
of Article 4(1), Article 4(6) and Article 8 of Council
Directive 2003/86/EC of 22 September 2003 on the right
to family reunification (1);

— Order the defendant to pay the costs.