Judgment of the Court (Fifth Chamber) of 19 October 2004 in Case C-31/03 (reference for a preliminary ruling from the Bundesgerichtshof): Pharmacia Italia SpA (Regulation (EEC) No 1768/92 — Medicinal products — Supplementary protection certificate — Transitional arrangements — Successive authorisations as a veterinary medicinal product and a medicinal product for human use)
Date: 2004-12-04
Institutions: Court of Justice
Subjects: interpretation of the law, market approval, marketing, medicinal product, veterinary drug

4.12.2004

EN

Official Journal of the European Union

C 300/17

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(First Chamber)

of 21 October 2004

(Fifth Chamber)

of 19 October 2004

in Case C-8/03 (reference for a preliminary ruling from the
Tribunal de première instance de Bruxelles (Belgium)):
Banque Bruxelles Lambert SA (BBL) v Belgian State (1)

(Sixth VAT Directive — Articles 4 and 9(2)(e) — Concept of
taxable person — Place where services are supplied —
SICAV)

(2004/C 300/33)

in Case C-31/03 (reference for a preliminary ruling from
the Bundesgerichtshof): Pharmacia Italia SpA (1)

(Regulation (EEC) No 1768/92 — Medicinal products —
Supplementary protection certificate — Transitional arrange-
ments — Successive authorisations as a veterinary medicinal
product and a medicinal product for human use)

(Language of the case: French)

(2004/C 300/34)

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

(Language of the case: German)

In Case C-8/03: reference for a preliminary ruling under Article
234 EC from the Tribunal de première instance de Bruxelles
(Belgium) (Brussels Court of First Instance), made by decision of
24 December 2002, received at the Court on 10 January 2003,
in the proceedings between Banque Bruxelles Lambert SA (BBL)
and Belgian State — the Court (First Chamber), composed of: P.
Jann, President of the Chamber, A. Rosas, R. Silva de Lapuerta,
K. Lenaerts and S. von Bahr (Rapporteur), Judges; M. Poiares
Maduro, Advocate General; M.-F. Contet, Principal Adminis-
trator, for the Registrar, has given a judgment on 21 October
2004, in which it has ruled:

the collective investment

Open-ended investment companies (SICAVs) which have as their sole
in transferable securities of capital
object
raised from the public
in accordance with Council Directive
85/611/EEC of 20 December 1985 on the coordination of laws,
regulations and administrative provisions relating to undertakings for
in transferable securities (UCITS) are taxable
collective investment
persons within the meaning of Article 4 of 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 assessment, so that, where services
referred to in Article 9(2)(e) of that directive are supplied to such
SICAVs which are established in a Member State other than that of
the supplier of the services, the place where those services are provided
is the place where the SICAVs have established their business.

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

In Case C-31/03: reference for a preliminary ruling under
Article 234 EC from the Bundesgerichtshof (Germany), made
by decision of 17 December 2002, received at the Court on 27
January 2003, in the proceedings brought by Pharmacia Italia
SpA, formerly Pharmacia & Upjohn SpA — the Court (Fifth
Chamber), composed of: R. Silva de Lapuerta, President of the
Chamber, C. Gulmann (Rapporteur) and S. von Bahr, Judges;
F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a
judgment on 19 October 2004, in which it has ruled:

The grant of a supplementary protection certificate in a Member State
of the Community on the basis of a medicinal product for human use
authorised in that Member State is precluded by an authorisation to
place the product on the market as a veterinary medicinal product
granted in another Member State of the Community before the date
specified in Article 19(1) of Council Regulation No 1768/92 of 18
June 1992 concerning the creation of a supplementary protection
certificate for medicinal products.

(1) OJ C 44 of 22.2.2003.

(1) OJ C 101 of 26.4.2003.