Case C-408/06: Judgment of the Court (Third Chamber) of 13 December 2007 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Landesanstalt für Landwirtschaft v Franz Götz (Sixth VAT Directive — Economic activity — Taxable persons — Bodies governed by public law — Milk-quota sales point — Transactions of agricultural intervention agencies and staff shops — Significant distortions of competition — Geographic market)
Date: 2007-12-13
Institutions: Court of Justice
Subjects: VAT, agricultural quota, interpretation of the law, milk, restriction on competition, sale, tax exemption

C 51/22

EN

Official Journal of the European Union

23.2.2008

Re:

Parties to the main proceedings

Reference for a preliminary ruling — Finanzgericht Düsseldorf
— Interpretation of Council Directive 92/12/EEC of 25 February
on the general arrangements for products subject to excise duty
and on the holding, movement and monitoring of
such
products (OJ 1992 L 76, p. 1) — Refusal of a Member State to
repay the amount paid for tax markings attached to tobacco
products which then irregularly left
the duty suspension
arrangements of another Member State with the consequence
that excise duty was paid in the latter State — Theft of cigar-
ettes.

Operative part of the judgment

Council Directive 92/12/EEC of 25 February 1992 on the general
arrangements for products subject to excise duty and on the holding,
movement and monitoring of such products, as amended by Council
Regulation (EC) No 807/2003 of 14 April 2003 adapting to Deci-
sion 1999/468/EC the provisions relating to committees which assist
the Commission in the exercise of its implementing powers laid down
in Council
instruments adopted in accordance with the consultation
procedure (unanimity), does not preclude the legislation of a Member
State which excludes the reimbursement of the amount paid to obtain
tax markings issued by that Member State when those markings have
been affixed to products subject to excise duty before being released for
consumption in that Member State, when those products have been
stolen in another Member State, involving the payment of excise duties
in that other Member State, and when evidence has not been furnished
that the stolen products will not be marketed in the Member State
which issued those markings.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Third Chamber) of 13 Decem-
ber 2007 (reference for a preliminary ruling from the
für
Bundesfinanzhof — Germany) — Landesanstalt

Landwirtschaft v Franz Götz

(Case C-408/06) (1)

(Sixth VAT Directive — Economic activity — Taxable persons
— Bodies governed by public law — Milk-quota sales point
— Transactions of agricultural intervention agencies and staff
shops — Significant distortions of competition — Geographic
market)

(2008/C 51/35)

Language of the case: German

Referring court

Bundesfinanzhof

Applicant: Landesanstalt für Landwirtschaft

Defendant: Franz Götz

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of the second and third subparagraphs of Article 4(5)
of and points 7 and 12 in Annex D to 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: uniform basis of assessment (OJ 1977
L 145, p. 1) — Allocation of reference quantities of milk
invoiced without a separate statement of the VAT — Assessment
of the classification as a taxable person of a body established by
a Land which transfers reference quantities of milk to milk
producers against prepayment

Operative part of the judgment

the

1. A milk-quota sales point is neither an agricultural

intervention
third subparagraph of
agency within the meaning of
Article 4(5) 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:
uniform basis of assessment, as amended by Council Directive
2001/4/EC of 19 January 2001, read in conjunction with point
7 of Annex D thereto, nor a staff shop within the meaning of the
third subparagraph of Article 4(5) of
read in
conjunction with point 12 of Annex D thereto;

that directive,

2. The treatment of a milk-quota sales point as a non-taxable person
in respect of activities or transactions in which it engages as a
public authority, within the meaning of Article 4(5) of the Sixth
Directive, as amended by Directive 2001/4/EC, cannot give rise to
significant distortions of competition, by reason of the fact that it is
not faced, in a situation such as that at issue in the main proceed-
ings, with private operators providing services which are in competi-
tion with the public services. As that finding applies in respect of
all milk-quota sales points operating within a given delivery refer-
ence quantity transfer area, defined by the Member State concerned,
that area constitutes the relevant geographic market for the purpose
of establishing whether there are significant distortions of competi-
tion.

(1) OJ C 310, 16.12.2006.