CELEX: C1996/197/09
Language: en
Date: 1996-07-06 00:00:00
Title: ORDER OF THE COURT of 3 May 1996 in Case C-399/95 R: Federal Republic of Germany, supported by Neue Maxhütte Stahlwerke GmbH, v. Commission of the European Communities (Interim measures - Suspension of the operation of a measure - State aids - ECSC Treaty)

No C 197/4           EN                  Official Journal of the European Communities                                            6 . 7 . 96
             JUDGMENT OF THE COURT                                                JUDGMENT OF THE COURT
                      ( Sixth Chamber)                                                        ( Sixth Chamber )
                        of 2 May 1996                                                          of 2 May 1996
in Case C-133/94 : Commission of the European                       in Case C-231/94 (reference to the Court for a preliminary
          Communities v. Kingdom of Belgium                         ruling from the Bundesfinanzhof): Faaborg-Gelting Linien
(Assessment of the effects of certain projects on the                               A/S v. Finanzamt Flensburg ( 1 )
      environment — Council Directive 85/337/EEC)                   (Reference for a preliminary ruling — VAT — Restaurant
                         96/C 197/07                                transactions on board ship — Place of taxable
                                                                                                   transactions)
                                                                                                 ( 96/C 197/08 )
               (Language of the case: Dutch)                                       (Language of the case: German)
                                                                    (Provisional translation: the definitive translation will be
                                                                             published in the European Court Reports)
(Provisional translation; the definitive translation will be
        published in the European Court Reports)                    In Case C-231 /94 : reference to the Court under Article 177
                                                                    of the EC Treaty by the Bundesfinanzhof for a preliminary
                                                                    ruling in the proceedings pending before that court between
                                                                    Faaborg-Gelting Linien A/S and Finanzamt Flensburg on the
In Case C-133/94 : Commission of the European                       interpretation of the Sixth Council Directive 77/388/EEC of
Communities (Agents : Rolf Wägenbauer and Marc H. van               17 May 1977 on the harmonization of the laws of the
der Woude ) v. Kingdom of Belgium (Agent: Jan Devadder ),           Member States relating to turnover taxes — common
supported by the Federal Republic of Germany (Agent:                system of value added tax: uniform basis of assessment ( OJ
Ernst Rôder ) — application for a declaration that, by not          L 145 , 1977, p . 1 ), in particular Articles 5 , 6 , 8 and 9 thereof
completely and correctly transposing into Belgian Law               — the Court ( Sixth Chamber ) composed of C. N. Kakouris,
Council Directive 85/337/EEC of 27 June 1985 on the                 President of the Chamber, G. Hirsch, G. F. Mancini
assessment of the effects of certain public and private             ( Rapporteur ), F. A. Schockweiler and P. J. G. Kapteyn,
projects on the environment ( OJ L 175 , 1985 , p . 40 ), the       Judges, Advocate-General : G. Cosmas, Registrar: H. von
Kingdom of Belgium has failed to fulfil its obligations under       Holstein, Deputy Registrar, gave a judgment on 2 May
that Directive and Articles 5 and 1 89 of the EC Treaty — the       1996 , the operative part of which is as follows :
Court ( Sixth Chamber), composed of C. N. Kakouris
( Rapporteur ), President of the Chamber, G. Hirsch, G. F.          restaurant transactions are to be regarded as supplies of
Mancini, F. A. Schockweiler and P. J. G. Kapteyn, Judges; P.        services within the meaning of Article 6 (1 ) of the Sixth
Léger, Advocate-General; D. Louterman-Hubeau, Principal             Council Directive 77/388/EEC of 17 May 1977 on the
Administrator, for the Registrar, gave a judgment on 2 May          harmonization of the laws of the Member States relating to
1996, the operative part of which is as follows :                   turnover taxes — common system of value added tax:
                                                                    uniform basis of assessment, which, under Article 9 (1 ) of
                                                                    the Directive, are deemed to be carried out at the place
                                                                    where the supplier has established his business.
1 . by not completely and correctly transposing into Belgian
                                                                    (!) OJ No C 288 , 15 . 10 . 1994 .
    Law Council Directive 85/337/EEC of 27 June 1985 on
    the assessment ofthe effects ofcertain public and private
    projects on the environment, the Kingdom of Belgium
    has failed to fulfil its obligations under that Directive
    and under Article 189 of the EC Treaty;                                           ORDER OF THE COURT
                                                                                                of 3 May 1996
2 , the Kingdom of Belgium is ordered to pay the costs;             in Case C-399/95 R: Federal Republic of Germany,
                                                                    supported by Neue Maxhütte Stahlwerke GmbH, v.
                                                                            Commission of the European Communities ( 1 )
3 , the Federal Republic of Germany is ordered to bear its           (Interim measures — Suspension of the operation of a
    own costs .                                                                measure — State aids — ECSC Treaty)
                                                                                                 ( 96/C 197/09 )
                                                                                   (Language of the case: German)
(M OJ No C 174, 25 . 6 . 1994 .
                                                                     (Provisional translation; the definitive translation will be
                                                                             published in the European Court Reports)
                                                                    In Case C-399/95 R: Federal Republic of Germany (Agents:
                                                                    Ernst Roder and Bernd Kloke ) supported by Neue
 ---pagebreak--- 6 . 7 . 96              EN |                 Official Journal of the European Communities                                   No C 197/5
Maxhùtte Stahlwerke GmbH ( represented by Rainer M.                     products ' and methods of administrative cooperation for
Bierwagen ) v. Commission of the European Communities                   the application of the customs procedure applicable to
(Agents : Paul F. Nemitz and Klaus-Dieter Borchardt) —                  certain products originating in and coming from the Faroe
application for the suspension of the operation of                      Islands ( OJ L 344, 1974, p . 1 ), Council Regulation ( EEC )
Commission Decision 96/178/ECSC of 18 October 1995 on                   No 1697/79 of 24 July 1979 on the post-clearance recovery
State aid that Bavaria granted to the ECSC steel undertaking            of import duties or export duties which have not been
Neue Maxhutte Stahlwerke GmbH , Sulzbach-Rosenberg                      required of the person liable for payment on goods entered
( OJ L 53 , 1996 , p . 41 ) — the President of the Court made an        for a customs procedure involving the obligation to pay such
order on 3 May 1996 , the operative part of which is as                 duties ( OJ L 197, 1979 , p . 1 ) and Commission Regulation
follows :                                                               ( EEC ) No 2164/91 of 23 July 1991 laying down provisions
                                                                        for the implementation of Article 5 ( 2 ) of Council
                                                                        Regulation ( EEC ) No 1697/79 ( OJ L 201 , 1991 , p. 16 ), the
1 , the application for interim measures is dismissed;                  Court ( Fifth Chamber ), composed of D. A. O. Edward,
                                                                        President of the Chamber, J. C. Moitinho de Almeida , C.
                                                                        Gulmann ( Rapporteur ), P. Jann and L. Sevon, Judges ; P.
2 , tbe costs are reserved.                                             Léger, Advocate-General; L. Hewlett, Administrator, for
                                                                        the Registrar, has given a judgment on 14 May 1996 , in
                                                                        which it rules :
(') OJ No C 77, 16 . 3 . 1996 .
                                                                           1 , Council Regulation (EEC) No 2051 /74 of 1 August
                                                                                1974 on the customs procedure applicable to certain
                                                                                products originating in and coming from the Faroe
                                                                                Islands, definition of the concept of 'originating
                                                                                products ' and methods of administrative cooperation
                                                                                for the application ofthe customs procedure applicable
                                                                                to certain products originating in and coming from the
                                                                                Faroe Islands, and Council Regulation (EEC)
               JUDGMENT OF THE COURT                                            No 1697/79 of 24 July 1979 on the post-clearance
                                                                                recovery of import duties or export duties which have
                           (Fifth Chamber)                                      not been required of the person liable for payment on
                           of 14 May 1996                                       goods entered for a customs procedure involving the
                                                                                obligation to pay such duties, are to be interpreted as
 in Joined Cases C-153/94 and C-204/94 ( references for a
                                                                                meaning that the customs authorities of a Member
 preliminary ruling from the High Court of Justice, Queen's
                                                                                State may, on the basis of the conclusions of a
 Bench Division ): The Queen v. Commissioners of Customs
                                                                                Community mission of enquiry, proceed with the
 and Excise, ex parte Faroe Seafood Co. Ltd and Foraya
                                                                                post-clearance recovery of customs duties on goods
 Fiskasela L/F (Case C-153/94 ); ex parte John Smith and
                                                                                imported from the Faroe Islands, even if, in reliance on
 Celia Smith trading as Arthur Smith (a firm ) ( Case
                              C-204/94 ) C )                                    EUR. 1 certificates issued in good faith by the
                                                                                competent Faroese authorities, they did not levy
  (Customs procedure applicable to certain products                             customs duties at the time of importation; even if the
 originating in the Faroe Islands — Concept of originating                      Faroese authorities dispute the conclusions of the
    products — Post-clearance recovery of customs duties)                       mission of enquiry in so far as they relate to the
                             ( 96/C 197/ 10                                     interpretation of the relevant Community customs
                                                                                 legislation and maintain that the certificates are in
                                                                                force; and even if the issues disputed were not referred
                                                                                 to the Committee on Origin established pursuant to
                (Language of the case: English)                                  Council Regulation (EEC) No 802/68 of27 June 1 968
                                                                                 on the common definition of the concept of the origin
                                                                                 of goods ;
  In Joined Cases C-153/94 and C-204/94 : reference to the
  Court under Article 177 of the EC Treaty by the High Court
  of Justice, Queen's Bench Division (United Kingdom ), for a               2 , the criteria for defining 'Faroe Island vessels ' set out in
  preliminary ruling in the proceedings pending before that                      Annex IV to Regulation (EEC) No 2051 /74 and
  court between The Queen and Commissioners of Customs                           explanatory note 4 of Annex I to Regulation (EEC)
  and Excise, ex parte Faroe Seafood Co . Ltd . and Foroya                       No 3184/74 are to be applied conjunctively;
  Fiskasola L/F ( Case C-153/94 ); ex parte John Smith and
  Celia Smith trading as Arthur Smith (a firm ) ( Case
  C-204/94 ) on the interpretation of Council Regulation                    3 , the word 'crew' in Annex IV to Regulation (EEC)
  ( EEC ) No 2051 /74 of 1 August 1974 on the customs                            No 2051 /74 and explanatory note 4 of Annex I to
  procedure applicable to certain products originating in and                     Regulation (EEC) (EEC) No 3 1 84/74 does not include
  coming from the Faroe Islands ( OJ L 212 , 1974, p . 33 ),                     persons not forming part of the vessel's normal
  Commission Regulation ( EEC ) No 3184/74 of 6 December                          complement who are engaged in addition thereto on a
   1 974 concerning the definition of the concept of 'originating                 particular voyage or part of a voyage to work as