Case C-502/07: Judgment of the Court (Second Chamber) of 15 January 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Republic of Poland) — K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy (VAT — Irregularities in the tax declaration submitted by a taxable person — Additional tax)
Date: 2009-01-15
Institutions: Court of Justice
Subjects: VAT, goods and services, interpretation of the law, tax harmonisation, tax on consumption, tax system

C 55/4

EN

Official Journal of the European Union

7.3.2009

Operative part of the judgment

Operative part of the judgment

Articles 10(1) and 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 must be interpreted as meaning that, where the
proprietor of a mark affixes that mark to items that it gives, free of
charge, to purchasers of its goods, it does not make genuine use of that
mark in respect of the class covering those items.

(1) OJ C 22, 26.1.2008.

1. The common system of value added tax, as defined in the first and
second paragraphs of Article 2 of First Council Directive
67/227/EEC of 11 April 1967 on the harmonisation of legisla-
tion of Member States concerning turnover taxes and in Articles 2
and 10(1)(a) and (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 2004/66/EC of 26 April 2004, does not preclude a
Member State from providing in its legislation for an administrative
penalty which may be imposed on persons liable to value added
tax, such as the ‘additional tax’ provided for in Article 109(5) and
(6) of the Ustawa o podatku od towarów i usług (Law on the taxa-
tion of goods and services) of 11 March 2004.

Judgment of the Court (Second Chamber) of 15 January
2009 (reference
a preliminary ruling from the
Naczelny Sąd Administracyjny — Republic of Poland) —
K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy

for

2. Provisions such as those in Article 109(5) and (6) of the Law on
the taxation of goods and services of 11 March 2004 do not
constitute ‘special measures for derogation’
for preventing certain
types of
tax evasion or avoidance within the meaning of
Article 27(1) of Sixth Directive 77/388, as amended.

(Case C-502/07) (1)

(VAT — Irregularities in the tax declaration submitted by a
taxable person — Additional tax)

3. Article 33 of Sixth Directive 77/388, as amended, does not
preclude
in
Article 109(5) and (6) of the Law on the taxation of goods and
services of 11 March 2004.

the maintenance

of provisions

such as

those

(2009/C 55/05)

(1) OJ C 22, 26.1.2008.

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: K-1 sp. z o.o.

Defendant: Dyrektor Izby Skarbowej w Bydgoszczy

Re:

Reference for a preliminary ruling — Naczelny Sąd Administra-
cyjny (Poland) — Interpretation of paragraphs one and two of
Article 2 of First Council Directive 67/227/EEC of 11 April
legislation of Member States
1967 on the harmonisation of
concerning turnover taxes (OJ, English Special Edition 1967,
p. 14) and Articles 2, 10(1)(a), 10(2), 27(1) and 33 of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment
legislation
(OJ 1977 L 145, p. 1) — National
imposing an additional
tax liability where irregularities are
established in the taxable person's VAT declaration

Judgment of the Court (Seventh Chamber) of 15 January
the European Communities v
2009 — Commission of

Italian Republic

(Case C-539/07) (1)

(Failure of a Member State to fulfil obligations — Directive
2002/22/EC — Article 26(3) — Single European emergency
call number — Caller location information — Availability to
the authorities handling emergencies — Failure to transpose
within the prescribed period)

(2009/C 55/06)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (repre-
sented by: E. Montaguti and A. Nijenhuis, acting as Agents)

Defendant:
Italian Republic (represented by:
Agent, and S. Fiorentino, avvocato dello Stato)

I. M. Braguglia,