Case C-368/06: Reference for a preliminary ruling from the Administrative Court, Lyon lodged on 8 September 2006 — CEDILAC v Minister for the Economy, Finance and Industry
Date: 2006-11-18
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, interpretation of the law, tax exemption, tax harmonisation

18.11.2006

EN

Official Journal of the European Union

C 281/25

Reference for a preliminary ruling from the Administra-
tive Court, Lyon lodged on 8 September 2006 —
CEDILAC v Minister for the Economy, Finance and
Industry

Form of order sought

(Case C-368/06)

(2006/C 281/39)

Language of the case: French

Referring court

Administrative Court, Lyon

Parties to the main proceedings

Applicant: CEDILAC

Defendant: Minister for the Economy, Finance and Industry

Question referred

Are the enacting provisions adopted by France to accompany
the repeal of the one-month delay rule compatible with Articles
17 and 18(4) of Directive 1997/388/EEC of the Council of the
European Communities of 17 May 1977? (1)

(1) 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
— Common system of value added tax : uniform basis of assess-
ment (OJ 1977 L 145, p. 1)

Appeal brought on 13 September 2006 by Thomas
Faherty against the judgment of the Court of First Instance
(First Chamber) delivered on 13 June 2006 in Joined Cases
T-218/03 to T-240/03: Cathal Boyle and others v Commis-
sion of the European Communities

(Case C-373/06 P)

(2006/C 281/40)

Language of the case: English

Parties

The applicant claims that the Court should:

— Set aside the judgment of the Court if First Instance of June
13, 2006 in so far as it dismissed the application in case T-
224/03, Thomas Faherty v. Commission for the annulment of
Commission Decision 2003/245/EC (1) of 4 April 2003 on
the requests received by the Commission to increase MAGP
IV objectives to take into account improvements on safety,
navigation at sea, hygiene, product quality and working
conditions for vessels of more than 12 m in length overall
as it applied to the safety capacity application for a
proposed new RSW vessel to replace the MFV Westward
Isle and ordered him to bear his own costs.

— Annul Commission Decision 2003/245/EC of 4 April 2003
on the requests received by the Commission to increase
MAGP IV objectives to take into account improvements on
safety, navigation at sea, hygiene, product quality and
working conditions for vessels of more than 12 m in
length overall as it applied to the safety capacity application
for a proposed new RSW vessel to replace the MFV West-
ward Isle.

— Order the Commission to pay the costs of the entirety of

these proceedings.

Pleas in law and main arguments

The appellant submits that the judgment of the Court of First
Instance should be set aside on the following grounds:

By determining the appellant's interest in bringing the proceed-
ings by reference to the date of
the adoption of decision
2003/245 and not the date on which the application was
lodged the Court of First Instance applied an incorrect legal
test;

The Court made a substantive error apparent from the docu-
ments submitted to it, namely as to the appellant's ownership
of the MFV ‘Westward Isle’ at all times material to the applica-
tion;

Appellant: Thomas Faherty (represented by: P. Gallagher SC, A.
Collins SC, D. Barry, Solicitor)

Other parties to the proceedings: Ireland, Commission of the Euro-
pean Communities

The finding that the appellant was not individually concerned
by decision 2003/245 ‘since the vessels in question are ficti-
tious’ has no basis in law and is, moreover, contradicted by the
reasoning of the Court of First Instance in its judgment;