Case C-146/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 10 February 2005 in the case of Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg a.d. Lahn
Date: 2005-06-11
Institutions: Court of Justice
Subjects: citizen-authority relations, interpretation of the law, tax authorities, tax exemption

11.6.2005

EN

Official Journal of the European Union

C 143/25

Reference for a preliminary ruling from the Bundesfi-
nanzhof by order of that court of 10 February 2005 in the
case of Albert Collée, as full legal successor to Collée KG v
Finanzamt Limburg a.d. Lahn

(Case C-146/05)

(2005/C 143/36)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof (Federal
Finance Court) (Germany) of 10 February 2005, received at the
Court Registry on 1 April 2005, for a preliminary ruling in the
proceedings between Albert Collée, as full
legal successor to
Collée KG, and Finanzamt Limburg a.d. Lahn on the following
questions:

1. Is a tax authority entitled to refuse to allow an intra-Com-
munity supply, which undoubtedly occurred, to be exempt
from tax solely on the ground that the taxable person did
not produce the prescribed accounting evidence in good
time?

The Commission claims that the Court should:

1. declare that by not taking all necessary legal and administra-
tive measures to comply with Directive 2000/60/EC (1) of
the European Parliament and of the Council of 23 October
2000 establishing a framework for Community action in
the field of water policy, or by not notifying the Commis-
sion of such measures, the Kingdom of the Netherlands has
failed to fulfil its obligations under that directive;

2. order the Kingdom of the Netherlands to pay the costs.

Pleas in law and main arguments

The period for implementing the directive in national
expired on 22 December 2003.

law

(1) OJ 2000 L 327, p. 1

2. Does the answer to the question depend on whether the
taxable person initially knowingly concealed the fact that an
intra-Community supply had occurred?

Reference for a preliminary ruling from the Bundesfi-
nanzhof by order of that court of 13 January 2005 in F.
Weissheimer Malzfabrik v Hauptzollamt Hamburg-Jonas

Action brought on 1 April 2005 by the Commission of the
European Communities against the Kingdom of the Neth-
erlands

(Case C-147/05)

(2005/C 143/37)

(Language of the case: Dutch)

(Case C-151/05)

(2005/C 143/38)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof (Federal
Finance Court) (Germany) of 13 January 2005, received at the
Court Registry on 4 April 2005, for a preliminary ruling in the
proceedings between F. Weissheimer Malzfabrik and Hauptzol-
lamt Hamburg-Jonas on the following questions:

An action against the Kingdom of the Netherlands was brought
before the Court of Justice of the European Communities on 1
April 2005 by the Commission of the European Communities,
represented by M. van Beek and S.P. Quintillan, of its Legal
Service.

1. Does Article 70 of Council Regulation (EEC) No 2913/92 (1)
of 12 October 1992 establishing the Community Customs
Code apply where it is necessary to establish whether a
product in respect of which recovery of export duty is
sought is of marketable quality?