Case C-539/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (The Netherlands) lodged on 4 December 2008 — Staatssecretaris van Financiën v Facet BV/Facet Trading BV
Date: 2008-12-04
Institutions: Court of Justice
Subjects: Community acquis, Netherlands, VAT, interpretation of the law, tax system

21.2.2009

EN

Official Journal of the European Union

C 44/35

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden (The Netherlands)
lodged on 4 December
2008 — Staatssecretaris van Financiën v Facet BV/Facet
Trading BV

(Case C-539/08)

(2009/C 44/57)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: Facet BV/Facet Trading BV

Question referred

Must Article 17(2) and (3) and Article 28b(A)(2) of the Sixth
Directive (1) be interpreted as meaning that, if the place of an
intra-Community acquisition is deemed, on the basis of the first
subparagraph of the latter provision, to be within the territory
of
the Member State which issued the VAT identification
number under which the person acquiring made the acquisition,
the aforementioned person acquiring the goods has the right
immediately to deduct the VAT thus due in that Member State?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, p. 1).

Action brought on 4 December 2008 — Commission of
the European Communities v Czech Republic

(Case C-544/08)

(2009/C 44/58)

Language of the case: Czech

Parties

Applicant: Commission of the European Communities (repre-
sented by: N. Yerrell, L. Jelínek, acting as Agents)

Defendant: Czech Republic

Form of order sought

— Declare

that, by failing to adopt, within the period
prescribed, all the laws, regulations and administrative provi-
sions necessary to comply with Directive 2005/68/EC of the
European Parliament and of the Council of 16 November
2005 on reinsurance and amending Council Directives
73/239/EEC, 92/49/EEC as well as Directives 98/78/EC and
2002/83/EC (1), or in any event, by failing to inform the
Commission thereof, the Czech Republic has failed to fulfil
its obligations under Article 64 of that directive;

— order Czech Republic to pay the costs.

Pleas in law and main arguments

The period prescribed for implementing the Directive into the
domestic legal order expired on 10 December 2007.

(1) OJ 2005 L 323, p. 1.

Appeal brought on 17 December 2008 by Le Carbone
Lorraine against
the Court of First
Instance (Fifth Chamber) delivered on 8 October 2008 in
Case T-73/04 Le Carbone Lorraine v Commission

the judgment of

(Case C-554/08 P)

(2009/C 44/59)

Language of the case: French

Parties

Appellant: Le Carbone Lorraine (represented by: A. Winckler and
H. Kanellopoulos, avocats)

Other party to the proceedings: Commission of
Communities

the European

Form of order sought

— set aside, in part, under Article 225(1) EC and Article 61 of
the Statute of the Court of Justice, the judgment of the
Court of First Instance of 8 October 2008 in Case T-73/04
Le Carbone Lorraine v Commission;

the Statute of

— allow the claims submitted by Le Carbone Lorraine at first
instance and, consequently, on the basis of Article 229 EC,
Justice and
Article 61 of
Article 17 of Council Regulation No 17/62 (1), now
Article 31 of Council Regulation No 1/2003 (2), reduce the
amount of the fine imposed on Le Carbone Lorraine by the
Commission in its decision of 3 December 2003 in Case
C.38.359 — Electrical and mechanical carbon and graphite
products (3);

the Court of

The Commission claims the Court should:

— order the Commission to pay the costs.