CELEX: C1999/352/02
Language: en
Date: 1999-12-04 00:00:00
Title: Judgment of the Court of 7 September 1999 in Case C-216/97 (reference for a preliminary ruling by the VAT and Duties Tribunal, Belfast): Jennifer Gregg and Mervyn Gregg v Commissioners of Customs & Excise (VAT - Sixth Directive - Exemptions for certain activities in the public interest - Establishment - Organisation - Meaning - Services performed by an association of two natural persons (partnership))

4.12.1999               EN                      Official Journal of the European Communities                                              C 352/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                 JUDGMENT OF THE COURT                                       1. Dismisses the appeal;
                                                                             2. Orders Montecatini SpA to pay the costs;
                         (Sixth Chamber)
                                                                             3. Orders DSM NV to pay its own costs.
                           of 8 July 1999
                                                                             (1) OJ C 167 of 4.7.1992.
in Case C-235/92 P: Montecatini SpA v Commission of
                 the European Communities (1)
(Appeal — Commission’s Rules of Procedure — Procedure
for the adoption of a decision by the College of Members
of the Commission — Competition rules applicable to
undertakings — Concepts of agreement and concerted prac-
                tice — Limitation rules — Fine)                                               JUDGMENT OF THE COURT
                          (1999/C 352/01)                                                          of 7 September 1999
                                                                             in Case C-216/97 (reference for a preliminary ruling by
                    (Language of the case: Italian)                          the VAT and Duties Tribunal, Belfast): Jennifer Gregg and
                                                                              Mervyn Gregg v Commissioners of Customs & Excise (1)
(Provisional translation; the definitive translation will be published       (VAT — Sixth Directive — Exemptions for certain activities
                   in the European Court Reports)                            in the public interest — Establishment — Organisation —
                                                                             Meaning — Services performed by an association of two
                                                                                              natural persons (partnership))
In Case C-235/92 P: Montecatini SpA (formerly Montedison
SpA, then Montepolimeri SpA, then Montedipe SpA), whose
registered office is in Milan, Italy, represented by G. Aghina                                         (1999/C 352/02)
and G. Celona, of the Milan Bar, and P.A.M. Ferrari, of the
Rome Bar, with an address for service in Luxembourg at the
Chambers of G. Margue, 20 Rue Philippe II, supported by                                         (Language of the case: English)
DSM NV, whose registered office is in Heerlen, Netherlands,
represented by I.G.F. Cath, of The Hague Bar, with an address
for service in Luxembourg at the Chambers of L. Dupong, 14a
                                                                             (Provisional translation: the definitive translation will be published
Rue des Bains — Appeal against the judgment of the Court of
                                                                                                in the European Court Reports)
First Instance of the European Communities (First Chamber)
of 10 March 1992 in Case T-14/89 Montedipe v Commission
[1992] ECR II-1155, seeking to have that judgment set aside,                 In Case C-216/97: Reference to the Court under Article 177 of
the other party to the proceedings being the Commission of                   the EC Treaty (now Article 234 EC), by the VAT and Duties
the European Communities (Agent: G. Marenco) — the Court                     Tribunal, Belfast, United Kingdom, for a preliminary ruling in
(Sixth Chamber), composed of: P.J.G. Kapteyn, President of the               the proceedings pending before that tribunal between Jennifer
Chamber, G. Hirsch, G.F. Mancini (Rapporteur), J.L. Murray                   Gregg and Mervyn Gregg and Commissioners of Customs &
and H. Ragnemalm, Judges; G. Cosmas, Advocate General; H.                    Excise, on the interpretation of Article 13A(1)(b) and (g) of the
von Holstein, Deputy Registrar and D. Louterman-Hubeau,                      Sixth Council Directive 77/388/EEC of 17 May 1977 on the
Principal Administrator, for the Registrar, has given a judgment             harmonisation of the laws of the Member States relating to
on 8 July 1999, in which it:                                                 turnover taxes — Common system of value added tax: uniform
 ---pagebreak--- C 352/2                  EN                     Official Journal of the European Communities                                          4.12.1999
basis of assessment (OJ 1977 L 145, p. 1) — the Court,                     of: J.-P. Puissochet, (Rapporteur), President of the Chamber,
composed of: G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn,          J.C. Moitinho de Almeida, C. Gulmann, D.A.O. Edward and
G. Hirsch (Rapporteur) and P. Jann (Presidents of Chambers),               M. Wathelet, Judges; A. La Pergola, Advocate General; R. Grass,
J.C. Moitinho de Almeida, J.L. Murray, D.A.O. Edward, H. Rag-              Registrar, has given a judgment on 7 September 1999, in
nemalm and R. Schintgen, Judges, G. Cosmas, Advocate Gen-                  which it has ruled:
eral; L. Hewlett, Administrator, for the Registrar, has given a
judgment on 7 September 1999, in which it has ruled:                       The concept of existing legislation, within the meaning of Article 70
                                                                           of the Act concerning the conditions of accession of the Republic of
Article 13A(1) of the Sixth Council Directive 77/388/EEC of                Austria, the Republic of Finland and the Kingdom of Sweden and
17 May 1977 on the harmonisation of the laws of the Member                 the adjustments to the Treaties on which the European Union is
States relating to turnover taxes — Common system of value added           founded, covers provisions adopted after the date of accession which
tax: uniform basis of assessment is to be interpreted as meaning that      are in substance identical to the legislation previously in force or
the terms ‘other duly recognised establishments of a similar nature’       limited to reducing or eliminating an obstacle to the exercise of
and ‘other organisations recognised as charitable by the Member            Community rights and freedoms in the earlier legislation.
State concerned’, which appear in subparagraphs (b) and (g) of that
provision respectively, do not exclude from that exemption natural
persons running a business.                                                (1) OJ C 370 of 6.12.1997.
(1) OJ C 228 of 26.7.1997.
                                                                                             JUDGMENT OF THE COURT
                                                                                                      (First Chamber)
                  JUDGMENT OF THE COURT
                                                                                                   of 7 September 1999
                           (Fifth Chamber)
                                                                           in Case C-61/98 (reference for a preliminary ruling from
                       of 7 September 1999                                 the Tariefcommissie): De Haan Beheer BV v Inspecteur
                                                                                  der Invoerrechten en Accijnzen te Rotterdam (1)
in Case C-355/97: (reference for a preliminary ruling from
the Oberster Gerichtshof): Landesgrundverkehrsreferent                     (Customs duties — External transit — Fraud — Incurrence
der Tiroler Landesregierung v Beck Liegenschaftsverwal-                                      and recovery of a customs debt)
    tungsgesellschaft mbH, Bergdorf Wohnbau GmbH (1)
                                                                                                      (1999/C 352/04)
(Article 70 of the Act of Accession of Austria — Secondary
residences — Procedure relating to the acquisition of immov-
able property in the Tyrol — Concept of ’existing legislation’)                                 (Language of the case: Dutch)
                           (1999/C 352/03)
                                                                           (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
                    (Language of the case: German)
                                                                           In Case C-61/98: Reference to the Court under Article 177 of
                                                                           the EC Treaty (now Article 234 EC) from the Tariefcommissie
                                                                           (Netherlands) for a preliminary ruling in the proceedings
(Provisional translation; the definitive translation will be published     pending before that court between De Haan Beheer BV and
                    in the European Court Reports)                         Inspecteur der Invoerrechten en Accijnzen te Rotterdam on
                                                                           the interpretation of Community law relating to the incurrence
In Case C-355/97: Reference to the Court under Article 177 of              and recovery of a customs debt — the Court (Fifth Chamber),
the EC Treaty (now Article 234 EC) by the Oberster Gerichtshof             composed of: J.-P. Puissochet, President of the Chamber,
(Austria) for a preliminary ruling in the proceedings pending              J.C. Moitinho de Almeida, C. Gulmann, D.A.O. Edward and
before that court between Landesgrundverkehrsreferent der                  M. Wathelet, (Rapporteur), Judges; F.G. Jacobs, Advocate Gen-
Tiroler Landesregierung and Beck Liegenschaftsverwaltungsge-               eral; L. Hewlett, Administrator for the Registrar, has given a
sellschaft mbH, Bergdorf Wohnbau GmbH, in liquidation,                     judgment on 7 September 1999, in which it has ruled:
(Intervener, Karl Hacker) — on the interpretation of Article 70
of the Act concerning the conditions of accession of the                   1. Community law does not impose on customs authorities which
Republic of Austria, the Republic of Finland and the Kingdom                    have been informed of a possible fraud in connection with
of Sweden and the adjustments to the Treaties on which the                      external transit arrangements any obligation to warn a principal
European Union is founded (OJ 1994 C 241, p. 21, and OJ                         that he could incur liability for customs duty as a result of the
1995 L 1, p. 1) — the Court (Fifth Chamber), composed                           fraud, even where he has acted in good faith.