Case C-251/05: Reference for a preliminary ruling from the Court of Appeal (England and Wales), Civil Division, by order of that court of 21 July 2004, in Talacre Beach Caravan Sales Ltd v Commissioners of Customs and Excise
Date: 2005-08-20
Institutions: Court of Justice
Subjects: EU Member State, VAT, delivery, goods and services, interpretation of the law

C 205/10

EN

Official Journal of the European Union

20.8.2005

The Commission therefore considers that Ireland has failed to
fulfil its obligations under Articles 4, 5, 7, 8, 9, 10, 12 and 13
of Council Directive 80/68/EEC on the protection of ground-
water against pollution caused by certain dangerous substances.

Reference for a preliminary ruling from the Court of
Appeal (England and Wales), Civil Division, by order of
that court of 21 July 2004, in Talacre Beach Caravan Sales
Ltd v Commissioners of Customs and Excise

(1) Council Directive 80/68/EEC of 17 December 1979 on the protec-
tion of groundwater against pollution caused by certain dangerous
substances, OJ L 20, 26.01.1980, p. 43.

(2) Council Directive 80/778/EEC of 15 July 1980 relating to the
quality of water intended for human consumption, OJ L 229,
30.08.1980, p. 11.

Reference for a preliminary ruling from the Finanzgericht
Dusseldorf by order of that court of 6 June 2005 in Metro
International GmbH v Hauptzollamt Dusseldorf

(Case C-245/05)

(2005/C 205/18)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Finanzgericht Dusseldorf of
6 June 2005, received at the Court Registry on 10 June 2005,
for a preliminary ruling in the proceedings between Metro
International GmbH and Hauptzollamt Dusseldorf on the
following question:

Is Council Regulation (EC) No 2398/97 invalid since the appli-
cation of the practice of
in determining weighted
‘zeroing’
average dumping margins (1) is referred to neither in the recitals
to Council Regulation (EC) No 2398/97 of 28 November 1997
imposing a definitive anti-dumping duty on imports of cotton-
type bed linen originating in Egypt, India and Pakistan nor in
the recitals to the preceding measure, that is to say Commission
Regulation (EC) No 1069/97 of 12 June 1997 imposing a
provisional anti-dumping duty on imports of cotton-type bed
linen originating in Egypt, India and Pakistan?

(1) OJ 1997 L 332, p. 1.

(Case C-251/05)

(2005/C 205/19)

(Language of the case: English)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Court of Appeal (England
and Wales), Civil Division, of 21 July 2004, received at the
Court Registry on 14 June 2005, for a preliminary ruling in
the proceedings between Talacre Beach Caravan Sales Ltd and
Commissioners of Customs and Excise on the following ques-
tion:

Where a Member State has, pursuant to Article 28(2) (a) the
Sixth Council Directive (77/388/EEC) (1), by its domestic legisla-
tion exercised its right of derogation so as to zero-rate a supply
of specified goods but in the same legislation has identified
items that should not be included in the scope of the zero-
rating (‘excluded items’), does the fact that there is a single
supply of goods (together with the excluded items) preclude
the member state from charging VAT at the standard rate on
the supply of the excluded items?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization 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).