Case C-306/06: Judgment of the Court (First Chamber) of 3 April 2008 (reference for a preliminary ruling from the Oberlandesgericht Köln, Germany) — 01051 Telecom GmbH v Deutsche Telekom AG (Directive 2000/35/EC — Combating of late payment in commercial transactions — Article 3(1)(c)(ii) — Late payment — Bank transfer — Date on which payment is to be regarded as having been made)
Date: 2008-04-03
Institutions: Court of Justice
Subjects: credit transfer, interpretation of the law, payment, standard, trading operation

24.5.2008

EN

Official Journal of the European Union

C 128/7

2) The

combined provisions of Articles 1 and 2 of Directive
2000/78 preclude legislation such as that at issue in the main
proceedings under which, after the death of his life partner, the
surviving partner does not receive a survivor's benefit equivalent to
that granted to a surviving spouse, even though, under national
law, life partnership places persons of the same sex in a situation
comparable to that of spouses so far as concerns that survivor's
benefit. It is for the referring court to determine whether a surviving
life partner is in a situation comparable to that of a spouse who is
entitled to the survivor's benefit provided for under the occupational
pension scheme managed by the Versorgungsanstalt der deutschen
Bühnen.

Operative part of the judgment

of Directive 2000/35/EC of

the European
Article 3(1)(c)(ii)
Parliament and of the Council of 29 June 2000 on combating late
payment in commercial transactions is to be interpreted as meaning
that it requires, in order that a payment by bank transfer may avoid or
put an end to the application of interest for late payment, that the sum
due be credited to the account of the creditor within the period for
payment.

(1) OJ C 249, 14.10.2006.

(1) OJ C 224, 16.9.2006.

Judgment of the Court (First Chamber) of 3 April 2008
(reference for a preliminary ruling from the Oberlandes-
gericht Köln, Germany) — 01051 Telecom GmbH v
Deutsche Telekom AG

(Case C-306/06) (1)

(Directive 2000/35/EC — Combating of
late payment in
commercial transactions — Article 3(1)(c)(ii) — Late payment
— Bank transfer — Date on which payment is to be regarded
as having been made)

(2008/C 128/10)

Language of the case: German

Judgment of the Court (Third Chamber) of 10 April 2008
(reference for a preliminary ruling from the House of
Lords — United Kingdom) — Marks & Spencer plc v Her
Majesty's Commissioners of Customs and Excise

(Case C-309/06) (1)

(Taxation — Sixth VAT Directive — Exemption with refund
of tax paid at the preceding stage — Erroneous taxation at
the standard rate — Right to zero rate — Entitlement to
refund — Direct effect — General principles of Community
law — Unjust enrichment)

(2008/C 128/11)

Language of the case: English

Referring court

Oberlandesgericht Köln

Parties to the main proceedings

Applicant: 01051 Telecom GmbH

Defendant: Deutsche Telekom AG

Referring court

House of Lords

Parties to the main proceedings

Applicant: Marks & Spencer plc

Defendant: Her Majesty's Commissioners of Customs and Excise

Re:

Re:

Reference for a preliminary ruling — Oberlandesgericht Köln —
Interpretation of Article 3(1)(c)(ii) of Directive 2000/35/EC of
the European Parliament and of the Council of 29 June 2000
on combating late payment in commercial transactions (OJ 2000
L 200, p. 35) — Whether a creditor may claim default interest
— ‘Receipt’ by the creditor of the amount due — National rule
under which the time of payment is considered to be the time
when the debtor gives the transfer order to the bank and not
the time when the creditor's account is credited

Reference for a preliminary ruling — House of Lords — Inter-
pretation of Article 28(2)(a) 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) — Existence of Community law capable of being
relied on by a supplier of a product (teacakes) in respect of
which national legislation maintains an exemption with refund
tax — VAT incorrectly paid by reason of a
of

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