Case C-330/07: Judgment of the Court (Third Chamber) of 4 December 2008 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien — Austria) — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (Freedom to provide services — Freedom of establishment — Tax legislation — Investment premium — National legislation conferring a tax advantage only on assets used in a domestic place of business — Exclusion of assets hired out for remuneration primarily used in other Member States — Leasing of vehicles — Prevention of abuse)
Date: 2008-12-04
Institutions: Court of Justice
Subjects: freedom to provide services, goods and services, interpretation of the law, national law, right of establishment, tax relief

C 19/6

EN

Official Journal of the European Union

24.1.2009

is

thermally treated, on condition that

2) The definition of ‘incineration plant’ in Article 3(4) of Directive
2000/76 relates to any technical unit and equipment in which
waste
substances
resulting from the use of the thermal treatment process are subse-
quently incinerated and that, in that connection, the presence of an
incineration line is not a necessary condition for the purposes of
such classification;

the

3) In circumstances such as those at issue in the main proceedings:

— a gas plant whose objective is to obtain products in gaseous
in this case purified gas, by thermally treating waste
form,
must be classified as a ‘co-incineration plant’ within the
meaning of Article 3(5) of Directive 2000/76;

— a power plant which uses as an additional fuel, in substitution
for fossil fuels used for the most part in its production activities,
a purified gas obtained by the co-incineration of waste in a gas
plant does not fall within the scope of that directive.

Re:

Preliminary ruling — Unabhängiger Finanzsenat — Interpreta-
tion of Articles 43 EC and 49 EC — National legislation reser-
ving a tax advantage in respect of the acquisition of unused
tangible assets
to traders using
(Investitionszuwachsprämie)
those assets in a domestic place of business

Operative part of the judgment

Article 49 EC precludes Member State legislation, such as that at issue
in the main proceedings, pursuant to which undertakings which acquire
tangible assets are refused the benefit of an investment premium solely
because the assets in respect of which that premium is claimed, which
are hired out for remuneration, are used primarily in other Member
States.

(1) OJ C 211, 8.9.2007.

(1) OJ C 269, 10.11.2007.

Judgment of the Court (Third Chamber) of 4 December
2008 (reference
a preliminary ruling from the
Unabhängiger Finanzsenat, Außenstelle Wien — Austria)
— Jobra Vermögensverwaltungs-Gesellschaft mbH v
Finanzamt Amstetten Melk Scheibbs

for

(Case C-330/07) (1)

(Freedom to provide services — Freedom of establishment —
Tax legislation — Investment premium — National legislation
conferring a tax advantage only on assets used in a domestic
place of business — Exclusion of assets hired out for remu-
neration primarily used in other Member States — Leasing of
vehicles — Prevention of abuse)

(2009/C 19/09)

Language of the case: German

Judgment of the Court (First Chamber) of 4 December
a preliminary ruling from the
2008 (reference for
Finanzgericht Hamburg — Germany) — Glencore Grain
Rotterdam BV v Hauptzollamt Hamburg-Jonas

(Case C-391/07) (1)

(Regulation (EC) No 800/1999 — Export refunds on agri-
cultural products — Article 16 — Differentiated refund —
Proof that customs formalities for importation have been
completed — Production of a copy or photocopy of the trans-
port documents — Regulation (EC) No 1501/95 — Granting
of export refunds on cereals — Article 13 — Derogation from
Article 16 of Regulation (EC) No 800/1999)

(2009/C 19/10)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Wien

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Parties to the main proceedings

Applicant: Jobra Vermögensverwaltungs-Gesellschaft mbH

Applicant: Glencore Grain Rotterdam BV

Defendant: Finanzamt Amstetten Melk Scheibbs

Defendant: Hauptzollamt Hamburg-Jonas