Case C-476/07: Reference for a preliminary ruling from the Landgericht Berlin (Germany) lodged on 29 October 2007 — M.C.O. Congres v suxess GmbH
Date: 2007-10-29
Institutions: Court of Justice
Subjects: Germany, VAT, advertising, cultural event, interpretation of the law, sporting event, tax harmonisation

26.1.2008

EN

Official Journal of the European Union

C 22/23

Questions referred

Pleas in law and main arguments

Must paragraph 6.6(a) of Annex I to Directive 96/61/EC (1),
which applies to installations for the intensive rearing of poultry
with more than 40 000 places, be interpreted:

The transitional period accorded to the Republic of Poland for
implementing the directive expired on 1 January 2006.

1. as including within its scope quails, partridges and pigeons;

(1) OJ L 283 of 3.10.2003, p. 51.

and, if so,

2. as authorising a mechanism for calculating authorisation
thresholds on the basis of a system of ‘animal-equivalents’,
which gives weighting to the number of animals per place
according to species so that account may be taken of the
amount of nitrogen actually excreted by the various species?

(1) Council Directive 96/61/EC of 24 September 1996 concerning inte-
grated pollution prevention and control (OJ 1996 L 257, p. 26).

Reference for a preliminary ruling from the Landgericht
Berlin (Germany) lodged on 29 October 2007 — M.C.O.
Congres v suxess GmbH

(Case C-476/07)

(2008/C 22/44)

Language of the case: German

Action brought on 25 October 2007 — Commission of the
European Communities v Republic of Poland

(Case C-475/07)

Referring court

Landgericht Berlin

(2008/C 22/43)

Parties to the main proceedings

Language of the case: Polish

Parties

Applicant: Commission of the European Communities (repre-
sented by W. Mölls and K. Herrmann, acting as Agents)

Defendant: Republic of Poland

Form of order sought

— declare that, by reason of the failure to adapt by 1 January
2006 its system of taxation of electricity to the requirements
of Article 21(5) of Council Directive 2003/96/EC of
27 October 2003 restructuring the Community framework
for the taxation of energy products and electricity (1), the
Republic of Poland has failed to fulfil its obligations under
that directive;

— order the Republic of Poland to pay the costs.

Applicant: M.C.O. Congres

Defendant: suxess GmbH

Question referred

Is Article 9(2)(e) 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 (1), last amended by Directive
1999/85/EC of 22 October 1999 (OJ 1999 L 277, p. 34), to be
interpreted as meaning that if services are supplied in connec-
tion with sports and cultural services under Article 259 A 4(a)
of the Code Général des Impôts (General Tax Code) in the form
of the grant to the person to whom the services are supplied of
permission to advertise on surfaces, in premises where events
take place and on t-shirts, then they are advertising services
within the meaning of Article 9(2) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 with the result that the
services are deemed to have been supplied at the place where
the person to whom the services have been supplied has his
place of business?

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