Case C-475/03: Judgment of the Court (Grand Chamber) of 3 October 2006 (reference for a preliminary ruling from the Commissione tributaria provinciale di Cremona — Italy) — Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona (Sixth VAT Directive — Article 33(1) — Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes — Definition of turnover taxes — Italian regional tax on productive activities)
Date: 2006-12-02
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, intra-EU trade, provision of services, tax harmonisation

2.12.2006

EN

Official Journal of the European Union

C 294/3

Operative part of the judgment

The Court:

1. Declares that by failing to enter in the accounts, or by making a
late entry in the accounts of, the own resources arising from the
TIR carnets which had not been discharged properly, by placing
them in the B accounts instead of entering them in the A
accounts, with the result that the relevant own resources were not
made available to the Commission of the European Communities
within the time-limits,

— by refusing to pay default interest on the amounts owing to

the Commission of the European Communities,

— the Kingdom of Belgium has failed to fulfil its obligations
under Articles 6, 9, 10 and 11 of Council Regulation (EC,
Euratom) No 1150/2000 of 22 May 2000 implementing
Decision 94/728/EC, Euratom on the system of the Commu-
nities' own resources, which, with effect from 31 May 2000,
repealed and replaced Council Regulation (EEC, Euratom) No
1552/89 of 29 May 1989 implementing Decision
88/376/EEC, Euratom on the system of the Communities'
own resources, which had identical subject-matter;

2. Dismisses the remainder of the action;

3. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 264, 01.11.2003.

22 May 2000 implementing Decision 94/728/EC, Eurotom on
the system of the Communities' own resources (OJ 2000 L 130,
p. 1) — Late payment of the own resources where the debtor
pays in stages — Import duties

Operative part of the judgment

The Court:

1) Declares that, because of the late payment of own resources in the
case of receipt of payments in instalments from a debtor, the
Kingdom of Belgium has failed to fulfil its obligations under Arti-
cles 10 and 11 of Council Regulation (EC, Euratom) No
1150/2000 of 22 May 2000 implementing Decision
94/728/EC, Euratom on the system of the Communities' own
resources, which, with effect from 31 May 2000, repealed and
replaced Council Regulation (EEC, Euratom) No 1552/89 of 29
May 1989 implementing Decision 88/376/EEC, Euratom on the
system of the Communities' own resources, which was identical in
subject-matter;

2) Dismisses the remainder of the application;

3) Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 264, 01.11.2003.

Judgment of the Court (First Chamber) of 5 October 2006
— Commission of the European Communities v Kingdom
of Belgium

Judgment of the Court (Grand Chamber) of 3 October
2006 (reference for a preliminary ruling from the Commis-
sione tributaria provinciale di Cremona — Italy) — Banca
popolare di Cremona Soc. coop. arl v Agenzia Entrate
Ufficio Cremona

(Case C-378/03) (1)

(Case C-475/03) (1)

(Failure of a Member State to fulfil obligations — Commu-
nities' own resources — Payment in instalments by the
debtor — Recovery)

(2006/C 294/04)

Language of the case: French

(Sixth VAT Directive — Article 33(1) — Prohibition on the
levying of other domestic taxes which can be characterised as
turnover taxes — Definition of ‘turnover taxes’ — Italian
regional tax on productive activities)

(2006/C 294/05)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (repre-
sented by: G. Wilms and C. Giolito, Agents)

Referring court

Defendant: Kingdom of Belgium (represented by: E. Dominko-
vits and A. Goldman, Agents and B. van de Walle de Ghelcke,
avocat,)

Commissione tributaria provinciale di Cremona

Re:

Parties to the main proceedings

Applicant: Banca popolare di Cremona Soc. coop. arl

Failure of a Member State to fulfil obligations — Articles 6, 10
and 11 of Council Regulation (EC, Eurotom) No 1150/2000 of

Defendant: Agenzia Entrate Ufficio Cremona

C 294/4

EN

Official Journal of the European Union

2.12.2006

Re:

Reference for a preliminary ruling — Commissione tributaria
provinciale di Cremona — Interpretation of Article 33 of
Directive 77/388/EEC: Sixth Council Directive 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 (OJ 1977 L 145, p. 1), as amended
by Council Directive 91/680/EEC of 16 December 1991 (OJ
1991 L 376, p. 1) — Compatibility of national legislation intro-
ducing a regional tax on production activities

Operative part of the judgment

Article 33 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, as amended by Council Directive 91/680/CEE of 16
December 1991, must be interpreted as meaning that it does not
preclude the maintenance of a charge to tax with the characteristics of
the tax at issue in the main proceedings.

(1) OJ C 21, 24.01.2004.

Judgment of the Court (Second Chamber) of 5 October
2006 — Commission of the European Communities v
Portuguese Republic

the different Structural Funds between themselves and with the
operations of the European Investment Bank and the other
existing financial
instruments (OJ 1988 L 374, p. 1) —
Systematic reduction of amounts paid by way of aid from the
Guidance Section of the EAGGF — Compulsory charges levied
by IFADAP during the programming period 1994-99

Operative part of the judgment

The Court:

1. Declares that, by permitting the Instituto de Financiamento e
Apoio ao Desenvolvimento da Agricultura e Pescas (Financing
and Supporting Institute for the Development of Agriculture and
Fisheries) to introduce, and by allowing to remain in force, a
procedure for granting financial assistance from the Community
Structural Funds that includes essential requirements involving the
payment of charges which are neither voluntary nor optional and
which do not constitute remuneration for services rendered, but
rather serve to finance tasks for which the Portuguese State is
the Portuguese
responsible, particularly under Community law,
Republic has failed to fulfil its obligations under Council Regu-
lation (EEC) No 4253/88 of 19 December 1988 laying down
provisions for implementing Regulation (EEC) No 2052/88 as
regards coordination of the activities of the different Structural
Funds between themselves and with the operations of the European
Investment Bank and the other existing financial instruments, as
amended by Council Regulation (EEC) No 2082/93 of 20 July
1993;

2. Orders the Portuguese Republic to pay the costs.

(Case C-84/04) (1)

(1) OJ C 94, 17.04.2004.

(Failure of a Member State to fulfil obligations — Regulation
(EEC) No 4253/88 and Article 10 EC — Structural funds —
Coordination between activities of the Structural Funds and
operations of the EIB — Systematic reduction of amounts
paid by way of aid from the Guidance Section of the EAGGF
— Charges levied by IFADAP during the programming
period 1994-99)

(2006/C 294/06)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Alves Vieira and G. Braun, acting as Agents, and
by N. Castro Marques and F. Costa Leite, advogados)

Defendant: Portuguese Republic (represented by: L. Fernandes,
acting as Agent, and by C. Botelho Moniz and E. Maia Cadete,
advogados)

Re:

Failure of a Member State to fulfil obligations — Article 10 EC
and Council Regulation (EEC) No 4253/88 of 19 December
1988 laying down provisions for implementing Regulation
(EEC) No 2052/88 as regards coordination of the activities of

Judgment of the Court (First Chamber) of 21 September
2006 — Nederlandse Federatieve Vereniging voor de
Groothandel op Elektrotechnisch Gebied v Technische
Unie BV, Commission of the European Communities, CEF
City Electrical Factors BV, CEF Holdings Ltd

(Case C-105/04 P) (1)

(Appeal — Cartels — Market in electrotechnical fittings in
the Netherlands — National wholesalers' association —
Agreements and concerted practices having as their object a
collective exclusive dealing arrangement and price-fixing —
Fines)

(2006/C 294/07)

Language of the case: Dutch

Parties

Appellant: Nederlandse
de
Groothandel op Elektrotechnisch Gebied (represented by: E.
Pijnacker Hordijk and M. De Grave, lawyer)

Federatieve Vereniging

voor