Case C-425/06: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 16 October 2006 — Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation
Date: 2006-12-30
Institutions: Court of Justice
Subjects: VAT, hire purchase, interpretation of the law, misuse of a right, tax relief

C 326/28

EN

Official Journal of the European Union

30.12.2006

3. Must the measures referred to in question (2) be adopted by
the Community institutions
and implemented by the
Member States in a manner which ensures compliance with
the subsequently adopted Regulation No 183/2005? (2)

4. Must Regulation No 183/2005, read together with Articles 8
and 16 of Regulation No 178/2002 (3), be interpreted as
prohibiting producers of feedingstuffs from affixing to their
products labels which could mislead consumers?

Action brought on 16 October 2006 — Commission of the
European Communities v Republic of Poland

(Case C-423/06)

(2006/C 326/58)

Language of the case: Polish

5. Are

labels affixed to feedingstuffs

regarded as
misleading for consumers where the percentages of
the
various ingredients, as indicated on those labels, may inten-
tionally be set by the producers at levels which deviate by
15 % in each case from the actual percentage?

to be

(1) OJ L 63, p. 23.
(2) OJ L 35, p. 1.
(3) OJ L 31, p. 1.

Action brought on 16 October 2006 — Commission of the
European Communities v Republic of Poland

(Case C-422/06)

(2006/C 326/57)

Language of the case: Polish

Parties

Applicant: Commission of the European Communities (repre-
sented by: H. Støvlbæk and K. Mojzesowicz, acting as Agents)

Defendant: Republic of Poland

Form of order sought

— declare that, by not adopting all the laws, regulations and
administrative provisions necessary to comply with Council
Directive 74/556/EEC of 4 June 1974 laying down detailed
provisions concerning transitional measures relating to activ-
ities, trade in and distribution of toxic products and activities
entailing the professional use of such products including
activities of intermediaries (1) or, in any event, not informing
the Commission thereof, the Republic of Poland has failed
to fulfil its obligations under Article 7 of that directive;

— order the Republic of Poland to pay the costs.

Parties

Pleas in law and main arguments

Applicant: Commission of the European Communities (repre-
sented by: H. Støvlbæk and K. Mojzesowicz, acting as Agents)

The time-limit for transposition of Directive 74/556 expired on
30 June 2004.

Defendant: Republic of Poland

Form of order sought

— declare that, by not adopting all the laws, regulations and
administrative provisions necessary to comply with Council
Directive 74/557/EEC of 4 June 1974 on the attainment of
freedom of establishment and freedom to provide services in
respect of activities of self-employed persons and of interme-
diaries engaging in the trade and distribution of
toxic
products (1) or, in any event, not informing the Commission
thereof, the Republic of Poland has failed to fulfil its obliga-
tions under Article 8 of that directive;

— order the Republic of Poland to pay the costs.

Pleas in law and main arguments

The time-limit for transposition of Directive 74/557 expired on
30 June 2004.

(1) OJ No L 307, 18.11.1974, p. 5.

(1) OJ No L 307, 18.11.1974, p. 1.

Reference for a preliminary ruling from the Corte Suprema
di Cassazione (Italy) lodged on 16 October 2006 — Minis-
tero dell'Economia e delle Finanze v Part Service Srl, in
liquidation

(Case C-425/06)

(2006/C 326/59)

Language of the case: Italian

Referring court

La Corte Suprema di Cassazione

30.12.2006

EN

Official Journal of the European Union

C 326/29

Parties to the main proceedings

Applicant: Ministero dell'Economia e delle Finanze

Defendant: Part Service Srl, in liquidation

Questions referred

1. Does the concept of abuse of rights, defined in the judgment
of the Court of Justice in Case C-255/02 as transactions, the
essential aim of which is to obtain a tax advantage, correspond
for no commercial
to the definition transactions carried out
reasons other than a tax advantage, or is it broader or more
restrictive than that definition?

2. For the purposes of VAT, may there be considered to be an
abuse of rights (or of legal forms), with the consequent loss
of Community own revenue accruing from value added tax,
where contracts for leasing arrangements (locazione finan-
ziaria), financing, insurance and intermediation contracts are
concluded separately with the effect that only the considera-
tion paid in respect of the grant of the right to use the goods
is subject to VAT, whereas a single contract of
leasing in
accordance with the practice and interpretation of national
case-law would include the financing and would therefore
make the whole of the consideration subject to VAT?

to (6), Article 13(4), Article 14 and Annexes II to VIII of
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,
the
Hellenic Republic has failed to fulfil
its obligations under
those provisions and Article 24(1) of that Directive

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

(FEK/A/280/9.12.2003)

The Greek authorities transposed Directive 2000/60/EC into
Greek law by Law 3199/2003, which was published in the Offi-
cial Gazette
and notified to the
Commission as the national measure of transposition. Examina-
tion of
that legislative act with Directive
2000/60/EC has shown that it is a law which requires specifica-
tion by way of
implementing measures by
which all the provisions of the directive will be transposed.

the conformity of

the adoption of

In the Commission's view, exact transposition of the directive
into Greek law has particular significance in the present case
because Directive 2000/60/EC, on account of
its extended
subject-matter and scope of application constitutes a legislative
text of fundamental importance as regards the protection and
viable management of water.

The Greek authorities recognise, moreover, that the directive has
not been transposed fully and that the adoption of additional
measures is necessary; the procedure for the adoption of such
measures has begun but has not yet been completed.

Action brought on 17 October 2006 — Commission of the
European Communities v Hellenic Republic

(1) OJ L 327 of 22.12.2000, p. 1.

(Case C-426/06)

(2006/C 326/60)

Language of the case: Greek

Parties

Applicant: Commission of the European Communities (repre-
sented by: S. Pardo Quintillán and M. Konstantinidis)

Defendant: Hellenic Republic

Form of order sought

The Court is asked to:

Reference for a preliminary ruling from the Bundesarbetits-
gericht (Germany) lodged on 18 October 2006 — Birgit
Bartsch v Bosch und Siemens Hausgeräte (BSH) Altersfür-
sorge GmbH

(Case C-427/06)

(2006/C 326/61)

Language of the case: German

— declare that, by failing to take the appropriate measures to
transpose fully and correctly Article 2 (points 27, 28, 31,
32, 34 and 36), Articles 4 and 5, Article 6(2), Article 7,
Article 8 (1) and (2), Article 9, Article 10(2), Article 11(2)

Referring court

Bundesarbeitsgericht