CELEX: C1999/071/27
Language: en
Date: 1999-03-13 00:00:00
Title: Reference for a preliminary ruling by the Tribunale di Genova by order of that court of 18 December 1998 in the case of Kofisa Italia Srl against Ministero delle Finanze and against Servizio della Riscossione dei Tributi - San Paolo Riscossione Genova SpA (Case C-1/99)

C 71/16                EN                  Official Journal of the European Communities                                  13.3.1999
     products may be used for purposes other than                     Genova (Genoa District Court) of 18 December 1998,
     application to the human body and, consequently, may             which was received at the Court Registry on 4 January
     be prepared specifically for such uses; Article 6(2)             1999, for a preliminary ruling in the case of Kofisa Italia
     requires Member States to take all measures necessary            Srl against Ministero delle Finanze and against Servizio
     to ensure that the labelling and presentation of                 della Riscossione dei Tributi Ð San Paolo Riscossione
     cosmetic products do not suggest that those products             Genova SpA on the following questions:
     possess characteristics Ð and, therefore, applications
     Ð which they do not. Thus, contrary to what is stated
     in the contested decision, if a product is intended for          (a) May the appeal referred to in Article 243(2) of
     the cleansing of objects or places, it cannot be called a             Council Regulation (EEC) No 2913/92 (1) be brought
     cosmetic; it falls instead into some other category of                directly before the judicial authority without referring
     goods, subject to other tax arrangements;                             the matter first to the customs authority?
Ð Since it manifestly does not distinguish between                    (b) Is the power to suspend the contested decision
     evasion, avoidance and abuse Ð defined in                             provided for in Article 244 of Regulation (EEC)
     Article 27(1) and (5) of Council Directive                            No 2913/92 conferred exclusively on the customs
     92/83/EEC (5), but equates all those concepts with                    authority or also on the judicial authority before
     evasion, it does not regard as abuse the attempt to                   which an appeal has been brought?
     benefit, without justification, from more favourable
     tax rules (an instance of which has already occurred in
                                                                      (1) OJ L 302, 19.2.1992, p. 1.
     Italy);
Ð In discarding any limits as to alcoholic content and
     therefore permitting the preparation of products which
     are substantially similar in terms of composition and
     potential applications from alcohol which has been
                                                                      Reference for a preliminary ruling by the Hessisches
     completely denatured' Ð to be subject to rules which
                                                                      Finanzgericht by order of that court of 7 May 1998 in the
     are less stringent than those laid down for such
                                                                         case of Döhler GmbH against Hauptzollamt Darmstadt
     alcohol Ð the decision authorises tax discrimination
     between products which lend themselves equally to                                         (Case C-2/99)
     evasion, and such discrimination has repercussions on
     market conditions and consequently on the                                                (1999/C 71/28)
     competitiveness of like products.
                                                                      Reference has been made to the Court of Justice of the
(1) Commission Decision 98/617/EC of 21 October 1998 (OJ
    L 295, 4.11.1998, p. 43) denying authority to Italy to refuse     European Communities by order of the              Hessisches
    the grant of exemption to certain products exempt from excise     Finanzgericht (Finance Court, Hessen) (Seventh Senate) of
    duty under Council Directive 92/83/EEC on the harmonisation       7 May 1998, received at the Court Registry on 5 January
    of the structures of excise duties on alcohol and alcoholic       1999, for a preliminary ruling in the case of Döhler
    beverages.                                                        GmbH v Hauptzollamt Darmstadt on the following
(2) OJ L 51, 25.2.1980, p. 1.                                         questions:
(3) OJ L 262, 27.9.1976, p. 169.
(4) OJ L 151, 23.6.1993, p. 32.
(5) OJ L 316, 31.10.1992, p. 21.
                                                                      1. Is the second sentence of Article 7(5) of Commission
                                                                           Regulation (EEC) No 2169/86 of 10 July 1986 laying
                                                                           down detailed rules for the control and payment of the
                                                                           production refunds in the cereals and rice sectors (1), in
                                                                           the version as amended by Regulation (EEC)
                                                                           No 165/89, to be interpreted as meaning that the
                                                                           expression the party concerned' also includes the
Reference for a preliminary ruling by the Tribunale di                     purchaser of a product CN 3505 10 50, who has for
Genova by order of that court of 18 December 1998 in                       his part undertaken to the manufacturer and/or
the case of Kofisa Italia Srl against Ministero delle Finanze              supplier of that product to use it exclusively for the
and against Servizio della Riscossione dei Tributi Ð San                   manufacture of products other than those listed in
                 Paolo Riscossione Genova SpA                              Annex I?
                          (Case C-1/99)
                         (1999/C 71/27)                               2. If the answer to Question 1 is in the affirmative:
                                                                           (a) Does the required payment by the purchaser of
Reference has been made to the Court of Justice of the                         105 % of the highest production refund applicable
European Communities by order of the Tribunale di                              to the product in question during the previous