Case C-271/06: Judgment of the Court (Fourth Chamber) of  21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Sixth VAT Directive — Article 15(2) — Exemption for supplies of goods for export to a destination outside the Community — Conditions for exemption not fulfilled — Proof of export falsified by the purchaser — Supplier acting with due commercial care)
Date: 2008-02-21
Institutions: Court of Justice
Subjects: export, interpretation of the law, tax exemption, third country

C 92/4

EN

Official Journal of the European Union

12.4.2008

2) A provision of national law which, in the context of non-adver-
sarial market analysis proceedings, grants party status only to
undertakings (formerly) having significant power on the relevant
market and in respect of which specific regulatory obligations are
imposed, amended or withdrawn is not, in principle, contrary to
Article 4 of Directive 2002/21. However, it is for the national
court to ensure that national procedural law guarantees the safe-
guarding of the rights which users and undertakings in competition
with an undertaking (formerly) having significant power on the
relevant market derive from the Community legal order
in a
manner which is not less favourable than that in which comparable
domestic rights are safeguarded and which does not prejudice the
effectiveness of the legal protection of those users and undertakings
guaranteed in Article 4 of Directive 2002/21.

(1) OJ C 22, 28.1.2006.

Operative part of the judgment

The Court:

1. Dismisses the action;

2. Orders the Commission of the European Communities to pay the

costs;

3. Orders the Kingdom of the Netherlands to bear its own costs.

(1) OJ C 165, 15.7.2006.

Judgment of the Court (Third Chamber) of 21 February
the European Communities v
2008 — Commission of

French Republic

(Case C-201/06) (1)

(Failure of a Member State to fulfil obligations — Plant
protection products — Parallel imports — Marketing authori-
sation procedure — Conditions — Common origin of a plant
imported in parallel and the reference
protection product

product)

(2008/C 92/05)

Language of the case: French

Judgment of the Court (Fourth Chamber) of 21 Febru-
ary 2008 (reference for a preliminary ruling from the
Bundesfinanzhof — Germany) — Netto Supermarkt GmbH
& Co. OHG v Finanzamt Malchin

(Case C-271/06) (1)

(Sixth VAT Directive — Article 15(2) — Exemption for
supplies of goods for export to a destination outside the Com-
munity — Conditions for exemption not fulfilled — Proof of
export falsified by the purchaser — Supplier acting with due
commercial care)

(2008/C 92/06)

Language of the case: German

Referring court

Bundesfinanzhof

Parties

Applicant: Commission of the European Communities (repre-
sented by: B. Stromsky, acting as Agent)

Parties to the main proceedings

Applicant: Netto Supermarkt GmbH & Co. OHG

Defendant: French Republic (represented by: G. de Bergues and
R. Loosli-Surrans, acting as Agents)

Defendant: Finanzamt Malchin

Intervener in support of the defendant: Kingdom of the Netherlands
(represented by H.G. Sevenster, acting as Agent)

Re:

Re:

Failure of a Member State to fulfil obligations — Article 28 EC
— Requirement that a plant protection product imported in
parallel and a reference product have a common origin

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Community law on VAT, in particular Article 15(2)
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 (OJ 1977 L 145, p. 1) — Reimbursement of
VAT on supplies of goods for export obtained on the basis of
forged documents — Exemption on grounds of fairness

12.4.2008

EN

Official Journal of the European Union

C 92/5

Operative part of the judgment

Operative part of the judgment

Article 15(2) 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 95/7/EC of
10 April 1995, must be interpreted as not precluding a Member
State from granting an exemption from value added tax on the supply
of goods for export to a destination outside the European Community,
where the conditions for such an exemption are not met, but the
taxable person was not able to recognise — even by exercising due
commercial care — that they were not met, because the export proofs
provided by the purchaser had been forged.

Articles 6, 11, 22 and 25 of Directive 97/13/EC of the European
Parliament and of the Council of 10 April 1997 on a common frame-
work for general authorisations and individual licences in the field of
telecommunications services preclude a Member State from requiring
an operator, formerly the holder of an exclusive right to provide public
telecommunications services and then the holder of a general authorisa-
tion, to pay a pecuniary charge such as the charge in the main proceed-
ings, corresponding to the amount previously demanded for that exclu-
sive right, for one year from the final date laid down for transposition
of that directive into national law, namely 31 December 1998.

(1) OJ C 224, 16.9.2007.

(1) OJ C 224, 16.9.2006.

Judgment of the Court (Third Chamber) of 21 February
2008 (reference for a preliminary ruling from the Tribunale
amministrativo regionale del Lazio — Italy) — Telecom
Italia SpA v Ministero dell'Economia e delle Finanze,
Ministero delle Comunicazioni

(Case C-296/06) (1)

(Telecommunications services — Directive 97/13/EC — Arti-
cles 6, 11, 22 and 25 — Fees and charges for general authori-
licences — Obligation on former
sations and individual

holders of exclusive rights — Temporary continuation)

(2008/C 92/07)

Language of the case: Italian

Referring court

Tribunale amministrativo regionale del Lazio

Parties to the main proceedings

Applicant: Telecom Italia SpA

Defendants: Ministero dell'Economia e delle Finanze, Ministero
delle Comunicazioni

Re:

Reference for a preliminary ruling — Tribunale amministrativo
regionale del Lazio — Interpretation of Articles 11, 22 and 25
of Directive 97/13/EC of the European Parliament and of the
Council of 10 April 1997 on a common framework for general
authorisations and individual licences in the field of telecommu-
nications services (OJ 1997 L 117, p. 15) — Whether it is
possible to impose fees and charges other than those permitted
by the directive

Judgment of the Court (Third Chamber) of 21 February
the
2008 — Marie-Claude Girardot v Commission of

European Communities

(Case C-348/06 P) (1)

(Appeal — Temporary staff — Action for damages — Loss of
an opportunity to be recruited — Actual and certain damage
— Determination of extent of reparation for damage)

(2008/C 92/08)

Language of the case: French

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Martin and F. Clotuche-Duvieusart, agents)

Other party to the proceedings: Marie-Claude Girardot (represented
by: C. Bernard-Glanz and S. Rodrigues, lawyers)

Re:

Appeal against the judgment of the Court of First Instance (First
Chamber) of 6 June 2006 in Case T-10/02 Girardot v Commis-
sion, by which that Court fixed the level of compensation to be
paid by the Commission to Ms Marie-Claude Girardot under the
interim judgment of the Court of First Instance of 31 March
2004 at EUR 92 785,
from
6 September 2004, at the rate fixed by the European Central
Bank for its main refinancing operations, plus two percentage
points — Infringement of Article 236 EC and of the conditions
governing the liability of the Commission — Method of calcula-
tion of the sum payable by a Community institution to compen-
sate for the loss of an opportunity to be recruited in that institu-
tion resulting from an unlawful decision on its part

together with interest

as