CELEX: C1996/095/23
Language: en
Date: 1996-03-30 00:00:00
Title: Reference for a preliminary ruling from the Bundesgerichtshof by order of that court of 11 January 1996 in the case of Bayerische Hypotheken- und Wechselbank AG v. Edgar Dietzinger (Case C-45/96)

30 . 3 . 96            EN                   Official Journal of the European Communities                                  No C 95/ 13
      operations of the European Investment Bank and the               Eerste Aanleg ( Court of First Instance ), Bruges, of
      other existing financial instruments make the recipients         6 February 1996, which was received at the Court Registry
      of Community subsidies subject to the review                     on 16 February 1996, for a preliminary ruling in the case of
      procedures within the meaning of Directive                       BVBA Sanders v. ( 1 ) the Belgian State, Ministry of Finance,
      89/665/EEC, even if they themselves are not contracting          VAT Administration, Registration and State Property, in the
      authorities within the meaning of Article 1 of Directive         person of the Collector of VAT, Roeselare VAT Collection
      93/37/EEC ?                                                      Office, and ( 2 ) the Belgian State, Ministry of Finance, VAT
                                                                       Administration, Registration and State Property, in the
0 ) OJ No L 199 , 1993 , p . 54.                                       person of the Chief Inspector of VAT, Torhout 2 VAT
( 2 ) OJ No L 193 , 1993 , p . 5 .                                     Inspectorate on the following questions :
( 3 ) OJ No L 185 , 1988 , p . 9 .
                                                                       1 . Must Article 18 (4 ) of the Sixth VAT Directive be
                                                                           interpreted as permitting a Member State, instead of
                                                                           refunding to a taxable person a VAT credit for a given
                                                                           tax period, or carrying it forward to a subsequent tax
                                                                           period, to 'withhold' the same by way of protective
Reference for a preliminary ruling from the                                attachment on the basis of an additional demand in
Bundesgerichtshof by order of that court of 11 January                     respect of an earlier tax period, where that additional
1996 in the case of Bayerische Hypotheken- und                             demand is contested in law and is thus not based on any
             Wechselbank AG v. Edgar Dietzinger                            definitive entitlement, and where the Member State has
                          ( Case C-45/96 )                                 not obtained authorization pursuant to Article 27 of the
                                                                           VAT Directive ?
                            ( 96/C 95/23 )
                                                                       2 . In the event that Question 1 is answered in the
Reference has been made to the Court of Justice of the                     affirmative :
European Communities by order of the Bundesgerichtshof
( Federal Court of Justice ) of 11 January 1996, which was                 do the principle of proportionality enshrined in
received at the Court Registry on 15 February 1996 , for a                 Community law and Article 18 ( 4 ) of the Sixth VAT
preliminary ruling in the case of Bayerische Hypotheken­                   Directive permit the Member State to provide :
und Wechselbank AG v. Edgar Dietzinger on the following
question :                                                                 ( 1 ) that the taxable person may contest the attachment
                                                                                 ( as validated by the 'withholding' measure ) only by
where a contract of suretyship is concluded under German                         adducing evidence rebutting the allegations made
law between a financial institution and a natural person
                                                                                 by the Treasury in the official report, and not by
                                                                                 challenging the actual need for, and urgency of, that
who is not acting in that connection in the course of his trade
                                                                                 measure ;
or profession, in order to secure a claim by the financial
institution against a third party in respect of a loan, is it              ( 2 ) that withholding may not be replaced by another
covered by the words 'contracts under which a trader                             form of security nor lifted pending the delivery of
supplies goods or services to a consumer' ( Article 1 ( 1 ) of                   final judgment on the contested demand for
Council Directive 85/577/EEC of 20 December 1985 to
                                                                                 payment made by the Treasury ?
protect the consumer in respect of contracts negotiated
away from business premises, OJ No L 372 , 31 . 12 . 1985 ,
p. 31 )?
                                                                       Action brought on 21 February 1996 by the Commission
                                                                       of the European Communities against the Kingdom of
                                                                                                       Spain
Reference for a preliminary ruling from the Beslagrechter of                                    ( Case C-52/96 )
the Rechtbank van Eerste Aanleg, Bruges, by order of that
court of 6 February 1996 in the case of BVBA Sanders                                              ( 96/C 95/25
v. ( 1 ) the Belgian State, Ministry of Finance, VAT
Administration, Registration and State Property, in the                An action against the Kingdom of Spain was brought before
person of the Collector of VAT, Roeselare VAT Collection               the Court of Justice of the European Communities on
Office, and ( 2 ) the Belgian State, Ministry of Finance, VAT          21 February 1996 by the Commission of the European
Administration, Registration and State Property, in the                Communities, represented by Julian Currall and F. Enrique
person of the Chief Inspector of VAT, Torhout 2 VAT                    Gonzalez Diaz, of its Legal Service, with an address for
                             Inspectorate                              service in Luxembourg at the office of Carlos Gomez
                                                                       de la Cruz, also of its Legal Service, Wagner Centre ,
                          ( Case C-47/96 )
                                                                       Kirchberg.
                            ( 96/ C 95/24 )
                                                                       The Commission claims that the Court should :
Reference has been made to the Court of Justice of the
European Communities by order of the Beslagrechter ( judge             1 . declare that, by failing to adopt the national measures
hearing attachment proceedings ) of the Rechtbank van                      necessary to ensure that officials of the Community