Case C-414/07: Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Republic of Poland) — Magoora sp. zoo v Dyrektor Izby Skarbowej w Krakowie (Sixth VAT Directive — Article 17(2) and (6) — National legislation — Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used — Effective restriction on deductions — Exclusions laid down by national law when the directive entered into force)
Date: 2008-12-22
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, motor vehicle, tax harmonisation, tax relief

21.2.2009

EN

Official Journal of the European Union

C 44/17

Operative part of the judgment

Operative part of the judgment

The prohibition on putting State aid into effect laid down in the last
sentence of Article 88(3) EC does not require a national court, in a
situation such as that in the main proceedings, to dismiss an action
brought by a State aid recipient concerning the amount of that State
aid allegedly due in respect of a period predating a decision of the
the European Communities finding that aid to be
Commission of
compatible with the common market.

(1) OJ C 283, 24.11.2007.

Judgment of the Court (Fourth Chamber) of 22 December
2008 (reference
a preliminary ruling from the
Wojewódzki Sąd Administracyjny w Krakowie — Republic
of Poland) — Magoora sp. zoo v Dyrektor Izby Skarbowej
w Krakowie

for

(Case C-414/07) (1)

(Sixth VAT Directive — Article 17(2) and (6) — National
legislation — Deduction of VAT on the purchase of fuel for
certain vehicles irrespective of the purpose for which they are
used — Effective restriction on deductions — Exclusions laid
down by national law when the directive entered into force)

(2009/C 44/27)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Krakowie

Parties to the main proceedings

Applicant: Magoora sp. zoo

Defendant: Dyrektor Izby Skarbowej w Krakowie

Re:

Reference for a preliminary ruling — Wojewódzki Sąd Adminis-
tracyjny w Krakowie — Interpretation of Article 17(2) and (6)
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) — National rules
excluding the right
for
certain vehicles irrespective of the purpose (business or private)
for which the vehicle concerned is used — Amendment of the
criteria governing vehicles covered by the exclusion, resulting in
a de facto restriction of the scope of the right to deduct in
comparison with the period before Directive 77/388 entered
into force in the Member State concerned

tax on purchases of

to deduct

fuel

The second subparagraph of Article 17(6) of the Sixth Council Direc-
tive 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 precludes a Member State
from repealing in their entirety, when that directive is transposed into
national law, national provisions concerning restrictions on the right to
deduct input tax on purchases of fuel for vehicles used for a taxable
activity, by replacing, on the date on which that directive entered into
force on its territory, those provisions by provisions laying down new
criteria in that regard, if — which is for the national court to deter-
mine — the latter provisions have the effect of extending the scope of
those restrictions. It precludes,
in any event, a Member State from
subsequently amending its legislation which entered into force on that
date, so as to extend the scope of those restrictions as compared with
the situation existing prior to that date.

(1) OJ C 269, 10.11.2007.

Judgment of the Court (Grand Chamber) of 9 December
2008 (reference for a preliminary ruling from the Oberster
und Markensenat — Austria) — Verein
Patent-
v Bundesvereinigung Kameradschaft
Radetzky-Orden

‘Feldmarschall Radetzky’

(Case C-442/07) (1)

(Trade marks — Directive 89/104/EEC — Article 12 —
Revocation — Marks registered by a non-profit-making asso-
ciation — Concept of ‘genuine use’ of a trade mark —
Charitable activities)

(2009/C 44/28)

Language of the case: German

Referring court

Oberster Patent- und Markensenat

Parties to the main proceedings

Applicant: Verein Radetzky-Orden

Defendant: Bundesvereinigung Kameradschaft
Radetzky’

‘Feldmarschall

Re:

Reference for a preliminary ruling — Oberster Patent- und
Markensenat — Interpretation of Article 12(1) of First Council
Directive 89/104/EEC of 21 December 1988 to approximate
the laws of the Member States relating to trade marks (OJ 1989
L 40, p. 1) — Trade marks used on business papers, writing