Case C-163/04: Reference for a preliminary ruling by the Bundesfinanzhof, by order of that Court of 22 January 2004 in the case of Franz Werner against Finanzamt Cloppenburg
Date: 2004-04-30
Institutions: Court of Justice
Subjects: VAT, farmers' income, interpretation of the law, land use, tax harmonisation, tax relief, tenant farming

30.4.2004

EN

Official Journal of the European Union

C 118/33

3. In any event, does a correct interpretation of Article m87 et
seq. of the EC Treaty, Article 14 of Council Regulation (EC)
No 659/1999 and the general principles of Community law,
in particular those mentioned in the grounds of the order
for reference, preclude the application of Article 1 of Decree
Law 282 of 24 December 2002 (converted into Law No 27
of 21 February 2003 enacting ‘Urgent provisions regarding
Community and fiscal measures, revenues and accounting
procedures’ in Suppl. ord. No 29 to Gazzetta Ufficiale No
44 of 22 February 2003)?

(1) OJ L 184, 13.7.2002, p. 27.
(2) OJ L 83, 27.3.1999, p. 1.

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 17
March 2004, in the case of The Queen on the application
of 1) Alliance for Natural Health 2) Nutri-Link Ltd against
Secretary of State for Health.

(Case C-154/04)

(2004/C 118/61)

Reference has been made to the Court of Justice of the Euro-
pean Communities by an order of the High Court of Justice
(England & Wales), Queen's Bench Division (Administrative
Court) dated 17 March 2004, which was received at the Court
Registry on 26 March 2004, for a preliminary ruling in the
case of The Queen on the application of 1) Alliance for Natural
Health 2) Nutri-Link Ltd and Secretary of State for Health on
the following questions:

(g) infringement of Article 253 EC and/or the duty to give

reasons?

(1) of the European Parliament and of the Council of 10 June 2002 on
the approximation of the laws of the Member States relating to food
supplements (Text with EEA relevance) (OJ L 183, 12.07.2002, p.
51).

(2) Council Regulation (EC) No 3285/94 of 22 December 1994 on the
imports and repealing Regulation (EC) No

common rules for
518/94 (OJ L 349, 31.12.1994, p. 126).

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 17
March 2004, in the case of The Queen on the application
of 1) National Association of Health Stores 2) Health Food
Manufacturers Ltd against 1) Secretary of State for Health
2) National Assembly for Wales

(Case C-155/04)

(2004/C 118/62)

Reference has been made to the Court of Justice of the Euro-
pean Communities by an order of the High Court of Justice
(England & Wales), Queen's Bench Division (Administrative
Court) dated 17 March 2004, which was received at the Court
Registry on 26 March 2004, for a preliminary ruling in the
case of The Queen on the application of 1) National Associa-
tion of Health Stores 2) Health Food Manufacturers Ltd and 1)
Secretary of State for Health 2) National Assembly for Wales
on questions which are identical to those in Case C-154/04 (1).

(1) See page 34 of this Official Journal.

Reference for a preliminary ruling by the Bundesfi-
nanzhof, by order of that Court of 22 January 2004 in the
case of Franz Werner against Finanzamt Cloppenburg

Are Article
2002/46/EC (1) invalid by reason of:

3, 4(1)

and Article

15(b)

of Directive

(Case C-163/04)

(2004/C 118/63)

(a) the inadequacy of Article 95 as a legal basis;

(b) infringement of (i) Articles 28 and 30 of the EC Treaty and/
or (ii) Articles 1(2) and 24(2)(a) of Regulation (EEC) No.
3285/94 (2);

(c) infringement of the principle of subsidiarity;

(d) infringement of the principle of proportionality;

(e) infringement of the principle of equal treatment;

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof (Federal
Finance Court) of 22 January 2004, received at the Court
Registry on 31 March 2004, for a preliminary ruling in the
case of Franz Werner v Finanzamt Cloppenburg on the
following question:

May the owner of an agricultural undertaking assign, by means
of a lease, land which he has previously used for transactions
subject to the flat-rate scheme for farmers (Article 25 of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover
taxes (1)) to an activity which is taxable under the normal value
added tax system and deduct input tax in respect of a poultry-
fattening house erected on the land?

(f) infringement of Article 6(2) of the Treaty on European
Union, read in the light of Article 8 of and Article 1 of the
First Protocol
to the European Convention on Human
Rights, and of the fundamental right to property and/ or
the right to carry on an economic activity;

(1) OJ L 145, p. 1.