Source: EURLEX
Language: en
Format: md

C 304/8 EN Official Journal of the European Union 13.12.2003

to turnover taxes — Common system of value added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1), as amended
by Council Directive 1999/49/EC of 25 May 1999 amending,
with regard to the level of the standard rate, Directive 77/388
(OJ 1999 L 139, p. 27), the Court (Fifth Chamber), composed
of: D.A.O. Edward, acting as President of the Fifth Chamber,
A. La Pergola and P. Jann (Rapporteur), Judges; J. Mischo,
Advocate General; R. Grass, Registrar, has given a judgment
on 23 October 2003, in which it:

1. _Declares that, by applying a reduced rate of value added tax to_
_services provided directly to the public by musical ensembles or_
_for a concert organiser and to services provided directly to the_
_public by soloists, but applying the standard rate of that tax to_
_the services of soloists working for an organiser, the Federal_
_Republic of Germany has failed to fulfil its obligations under_
_the third subparagraph of Article 12(3)(a) of the 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 assess-_
_ment, as amended by Council Directive 1999/49/EC of_
_25 May 1999 amending, with regard to the level of the_
_standard rate, Directive 77/388;_

2. _Orders the Federal Republic of Germany to pay the costs._

( [1] ) OJ C 131 of 1.6.2002.

**JUDGMENT OF THE COURT**

**(Sixth Chamber)**

**of 23 October 2003**

**in Case C-115/02 (Reference for a preliminary ruling from**
**the Cour de cassation): Administration des douanes et**
**droits indirects v Rioglass SA, Transremar SL** ( [1] )

_**(Free movement of goods — Measures having equivalent**_
_**effect — Procedures for detention under customs control —**_
_**Goods in transit intended for the market of a non-member**_
_**country — Spare parts for motor cars)**_

(2003/C 304/11)

_(Language of the case: French)_

_(Provisional translation; the definitive translation will be published_
_in the European Court Reports)_

In Case C-115/02: Reference to the Court under Article 234
EC by the Cour de cassation (France) for a preliminary
ruling in the proceedings pending before that court between

Administration des douanes et droits indirects and Rioglass SA,
Transremar SL on the interpretation of Article 28 EC, the
Court (Sixth Chamber), composed of: J.-P. Puissochet, President
of the Chamber, C. Gulmann, V. Skouris (Rapporteur),
F. Macken and J.N. Cunha Rodrigues, Judges; J. Mischo,
Advocate General; M.-F. Contet, Principal Administrator, for
the Registrar, has given a judgment on 23 October 2003, in
which it has ruled:

_Article 28 EC is to be interpreted as precluding the implementation,_
_pursuant to a legislative measure of a Member State concerning_
_intellectual property, of procedures for detention by the customs_
_authorities of goods lawfully manufactured in another Member State_
_and intended, following their transit through the territory of the first_
_Member State, to be placed on the market in a non-member country._

( [1] ) OJ C 131 of 1.6.2002.

**JUDGMENT OF THE COURT**

**(Sixth Chamber)**

**of 23 October 2003**

**in Case C-154/02 (Reference for a preliminary ruling from**
**the Hässleholms tingsrätt): Jan Nilsson** ( [1] )

_**(International trade in endangered species of wild fauna**_
_**and flora — CITES — Regulation (EC) No 338/97 —**_
_**Articles 2(w) and 8(3) — Notion of ‘worked specimen’ —**_
_**Stuffed animal — Concept of ‘specimen acquired more than**_
_**50 years previously’ — Manner of acquisition — Exemption**_
_**— Regulation (EC) No 1808/2001 — Articles 29 and 32)**_

(2003/C 304/12)

_(Language of the case: Swedish)_

_(Provisional translation; the definitive translation will be published_
_in the European Court Reports)_

In Case C-154/02: Reference to the Court under Article 234
EC by Hässleholms tingsrätt (Sweden) for a preliminary ruling
in the criminal proceedings pending before that court against
Jan Nilsson, on the interpretation of Council Regulation (EC)
No 338/97 of 9 December 1996 on the protection of species
of wild fauna and flora by regulating trade therein (OJ 1997
L 61, p. 1), as amended by Commission Regulation (EC)