Case C-168/07: Reference for a preliminary ruling from the Cour d'Appel, Brussels (Belgium) lodged on 29 March 2007 — AXA, Belgium SA, formerly AXA Royale Belge SA v (1) État Belge, administration de la TVA, de l'enregistrement et des domaines, (2) État Belge, administration de l'inspection spéciale des impôts
Date: 2007-06-09
Institutions: Court of Justice
Subjects: association, interpretation of the law, service, tax exemption, tax harmonisation, tax system

C 129/8

EN

Official Journal of the European Union

9.6.2007

Reference for a preliminary ruling from the Vestre
lodged on 27 March 2007 —
Landsret

(Denmark)

Skatteministeriet v Ecco Sko A/S

(Case C-165/07)

(2007/C 129/12)

Language of the case: Danish

Reference for a preliminary ruling from the Cour d'Appel,
Brussels (Belgium)
lodged on 29 March 2007 — AXA,
Belgium SA, formerly AXA Royale Belge SA v (1) État
Belge, administration de la TVA, de l'enregistrement et des
(2) État Belge, administration de l'inspection
domaines,

spéciale des impôts

(Case C-168/07)

(2007/C 129/13)

Language of the case: French

Referring court

Vestre Landsret

Parties to the main proceedings

Applicant: Skatteministeriet

Defendant: Ecco Sko A/S

Questions referred

‘1. Is Annex I to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature (1), as
amended by Commission Regulation (EC) No 2388/2000 of
13 October 2000 (2), to be interpreted as meaning that foot-
wear such as that
in question in the main proceedings
leather
should be classified as footwear with uppers of
under CN heading 6403 or as footwear with uppers of
textile materials under CN heading 6404?

2. Is Additional Note 1 to Chapter 64 of the CN, which was
incorporated by Commission Regulation No 3800/92 of
23 December 1992 (3)
amending Council Regulation
No 2658/87, compatible with Note 4(a) to Chapter 64 of
the CN?’

(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff
and statistical nomenclature and on the Common Customs Tariff
(OJ 1987 L 256, p. 1).

(2) Commission Regulation (EC) No 2388/2000 of 13 October 2000
amending Annex I to Council Regulation (EEC) No 2658/87 on the
tariff and statistical nomenclature and on the Common Customs
Tariff (OJ 2000 L 264, p. 1); corrigendum: OJ L 276, 28.10.2000,
p. 92.

(3) OJ 1992 L 384, p. 8.

Referring court

Cour d'Appel de Bruxelles (Court of Appeal, Brussels)

Parties to the main proceedings

Applicant: AXA, Belgium SA, formerly AXA Royale Belge SA

Defendants: (1) État Belge, administration de la TVA, de l'enregis-
trement et des domaines, (Belgian State, VAT, Land Registration
and Estates Authority), (2) État Belge, administration de l'inspec-
tion spéciale des impôts (Belgian State, Special Tax Inspection
Authority)

Question referred

Are the provisions 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 (1), in particular Article 13(A)(1)(f) thereof, to be inter-
preted as meaning that Member States may grant an exemption
from the tax only where independent groups of persons supply
services exclusively for the benefit of their members, to the
exclusion of non-members?

(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 assessment
(OJ 1977 L 145, p. 1).