Case C-297/07: Reference for a preliminary ruling from the Landgericht Regensburg (Germany) lodged on 21 June 2007 — Staatsanwaltschaft Regensburg v Klaus Bourquain
Date: 2007-09-08
Institutions: Court of Justice
Subjects: Benelux, Germany, Netherlands, Schengen Agreement, carrying out of sentence, interpretation of the law

C 211/20

EN

Official Journal of the European Union

8.9.2007

By its eighth ground of appeal, the Commission argues, finally,
that the judgment under appeal is totally disproportionate since
it annuls its decision in its entirety whereas it was possible to
distinguish the amount of the principal from the amount of
interest payable, just as it was possible to distinguish the use of
a simple interest rate from that of a compound interest rate.

(1) Commission Decision 2002/14/EC of 12 July 2000 on the State aid
granted by France to Scott Paper SA/Kimberly-Clark (OJ 2002 L 12,
p. 1).

Reference for a preliminary ruling from VAT and Duties
Tribunal, London (United Kingdom) made on 29 June 2007
— J D Wetherspoon PLC v The Commissioners of Her
Majesty's Revenue and Customs

(Case C-302/07)

(2007/C 211/38)

Language of the case: English

Reference for a preliminary ruling from the Landgericht
lodged on 21 June 2007 —
Regensburg (Germany)

Staatsanwaltschaft Regensburg v Klaus Bourquain

Referring court

VAT and Duties Tribunal, London

(Case C-297/07)

(2007/C 211/37)

Language of the case: German

Referring court

Landgericht Regensburg

Parties to the main proceedings

Applicant: Staatsanwaltschaft Regensburg

Defendant: Klaus Bourquain

Parties to the main proceedings

Applicant: J D Wetherspoon PLC

Defendant: The Commissioners of Her Majesty's Revenue and
Customs

Questions referred

1. Is the rounding off of VAT amounts governed solely by
national law, or instead governed by Community law? In par-
ticular do the first and second paragraphs of Article 2 of the
First Directive (1) and Articles 11A(l)(a) and/or 12(3)(a)
and/or Article 22(3)(b), (version as at 1st January 2004) of
the Sixth Directive (2) confirm that rounding off is a matter
of Community law?

Question referred

2. In particular:

the States of

With regard to the interpretation of Article 54 of the Conven-
tion implementing the Schengen Agreement of 14 June 1985
between the Governments of
the Benelux
Economic Union, the Federal Republic of Germany and the
French Republic on the gradual abolition of checks at their
common borders (1), does the rule prohibiting a person whose
trial has been finally disposed of in one contracting party from
being prosecuted in another contracting party for the same act
apply, where the penalty imposed on him could never be
enforced under the laws of the sentencing contracting party?

(1) OJ 2000 L 239, p. 19.

(i) Does Community law prevent

the application of a
national rule or practice of the national taxing authority
which requires rounding up of any given VAT amount
whenever the fraction of the smallest unit of currency is
concerned is at or above 0.50 (for example, 0.5 pence is
required to be rounded up to the nearest whole pence)?

(ii) Does Community law require that

the taxpayers be
allowed to round down any VAT amount which includes
a fraction of the smallest unit of currency available?

3. In a VAT inclusive sale at which level does Community law
require rounding off to be applied for the purpose of calcu-
lating the VAT due: at the level of each individual item, each
line of goods, each supply (if more than one supply is
included in the same basket), each transaction/basket total, or
each VAT accounting period or some other level?