Case C-495/04: Reference for a preliminary ruling of 26 November 2004, from the Hoge Raad der Nederlanden in the case of A.C. Smits-Koolhoven against Staatssecretaris van Financiën
Date: 2005-02-05
Institutions: Court of Justice
Subjects: excise duty, interpretation of the law, medical plant, tobacco, tobacco industry

C 31/12

EN

Official Journal of the European Union

5.2.2005

Reference for a preliminary ruling of 26 November 2004,
from the Hoge Raad der Nederlanden in the case of A.C.
Smits-Koolhoven against Staatssecretaris van Financiën

Slob against het Productschap Zuivel on the following ques-
tions:

(Case C-495/04)

(2005/C 31/23)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Hoge Raad der Neder-
landen (Supreme Court of the Netherlands) of 26 November
2004, received at the Court Registry on 1 December 2004, for
a preliminary ruling in the case of A.C. Smits-Koolhoven
against Staatssecretaris van Financiën on the following ques-
tion:

Do herbal cigarettes of the type in issue in the present case,
which it is established do not contain any substances having a
medicinal effect, but which, with the approval of the Nether-
lands Council for the Monitoring of Medicinal Product Adver-
tising/Council for the Monitoring of Health Product Adver-
tising, are sold as ‘Medicinal herbal cigarettes’ as an aid in
giving up smoking, come under the exemption which Article
7(2) of Council Directive 95/59/EC (1) of 27 November 1995
provides for products which are used exclusively for medical
purposes?

(1) OJ L 291, 6.12.1995, p. 40.

— Is Article 7(1) and (3) of Regulation (EEC) No 536/93 (1) to
be interpreted as giving a Member State a discretion as to
whether to lay down a rule imposing on producers of milk
products established in its territory an obligation to keep
records which is more extensive than the obligation under
Article 7(1)(f)?

— If the answer to this question is affirmative, must it then be
held that a rule requiring the producer to account to the
administration for the quantity of butter produced and for
its use, even where the butter has been destroyed or used as
feeding stuff, is within the Member State's discretion?

(1) OJ L 57, 10.3.1993, p 12.

Action brought on 1 December 2004 by the Commission
the Hellenic
of

against

the European Communities
Republic

(Case C-497/04)

(2005/C 31/25)

(Language of the case: Greek)

Reference for a preliminary ruling by the College van
Beroep voor het bedrijfsleven by decision of that court of
26 November 2004 in the case of J. Slob against het
Productschap Zuivel

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 1 December
2004 by the Commission of the European Communities, repre-
sented by Enrico Traversa and Yiorgos Zabbo, of its Legal
service.

(Case C-496/04)

(2005/C 31/24)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the College van Beroep voor het
bedrijfsleven (Administrative court for trade and industry) Neth-
erlands of 26 November 2004 received at the Court Registry
on 1 December 2004, for a preliminary ruling in the case of J.

The applicant claims that the Court should:

— Declare that, by not adopting the laws, regulations and
administrative provisions necessary to comply with Direc-
tive 2002/13/EC (1) of the European Parliament and of the
Council of 5 March 2002 amending Council Directive
73/239/EEC as regards the solvency margin requirements
for non-life insurance undertakings, and in any event by
not notifying those provisions to the Commission,
the
Hellenic Republic has failed to fulfil its obligations under
that directive.

— Order the Hellenic Republic to pay the costs.