Case C-35/05: Judgment of the Court (Second Chamber) of 15 March 2007 (reference for a preliminary ruling from the Corte suprema di cassazione — Italy) — Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze (Eighth VAT Directive — Articles 2 and 5 — Taxable persons not established in the territory of the country — Tax paid in error — Arrangements for reimbursement)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: EU law - national law, VAT, free movement of goods, interpretation of the law, residence, tax rebate

28.4.2007

EN

Official Journal of the European Union

C 95/7

Judgment of the Court (Second Chamber) of 15 March
2007 (reference for a preliminary ruling from the Corte
suprema di cassazione — Italy) — Reemtsma Cigarettenfab-
riken GmbH v Ministero delle Finanze

(Case C-35/05) (1)

(Eighth VAT Directive — Articles 2 and 5 — Taxable persons
not established in the territory of the country — Tax paid in
error — Arrangements for reimbursement)

(2007/C 95/10)

Language of the case: Italian

3) — The principles of neutrality, effectiveness and non-discrimina-
tion do not preclude national legislation, such as that at issue
in the main proceedings, according to which only the supplier
may seek reimbursement of the sums unduly paid as value
added tax to the tax authorities and the recipient of the services
may bring a civil law action against that supplier for recovery
of the sums paid but not due. However, where reimbursement
of the value added tax would become impossible or excessively
difficult, the Member States must provide for the instruments
necessary to enable that recipient to recover the unduly invoiced
tax in order to respect the principle of effectiveness.

— This ruling shall not be affected by national

legislation on

direct taxation.

(1) OJ C 93, 16.4.2005.

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Applicant: Reemtsma Cigarettenfabriken GmbH

Defendant: Ministero delle Finanze

Re:

Reference for a preliminary ruling — Corte suprema di cassa-
zione — Interpretation of Articles 2 and 5 of Eighth Council
Directive 79/1072/EEC of 6 December 1979 on the harmonisa-
tion of the laws of the Member States relating to turnover taxes
— Arrangements for the refund of value added tax to taxable
persons not established in the territory of the country (OJ 1979
L 331, p. 11) — Tax paid when not due as a result of an incor-
rect invoice.

Judgment of the Court (Second Chamber) of 15 March
the European Communities v
2007 — Commission of

Republic of Finland

(Case C-54/05) (1)

of a Member State

(Failure
obligations —
Articles 28 EC and 30 EC — Importation of a vehicle regis-
tered in another Member State — Obligation to obtain a
transfer licence)

fulfil

to

(2007/C 95/11)

Language of the case: Finnish

Operative part of the judgment

Parties

the laws of

1) Articles 2 and 5 of Eighth Council Directive 79/1072/EEC of
6 December 1979 on the harmonisation of
the
Member States relating to turnover taxes — Arrangements for the
refund of value added tax to taxable persons not established in the
territory of the country, must be interpreted as meaning that value
added tax that is not due and has been invoiced in error to the
beneficiary of the services and paid to the tax authorities of the
Member State where those services were supplied, is not refundable
under those provisions.

2) Except in the cases expressly provided for in Article 21(1) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assess-
ment,
by Council Directive 92/111/EEC of
14 December, only the supplier must be considered to be liable for
payment of value added tax for the purposes of the tax authorities
of the Member State where the services were supplied.

amended

as

Applicant: Commission of the European Communities (repre-
sented by: M. van Beek and M. Huttunen, acting as Agents)

Defendant: Republic of Finland (represented by: T. Pynnä and A.
Guimaraes-Purokoski, acting as Agents)

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of Articles 28 and 30 EC — Import by a person resident
in Finland of a vehicle already registered in another Member
State — Obligation to obtain, at the frontier point, a transfer
licence usually valid for seven days and to take out an insurance
policy for the vehicle