CELEX: C1995/351/12
Language: en
Date: 1995-12-30 00:00:00
Title: Reference for a preliminary ruling from the Finanzgericht München by order of that court of 20 September 1995 in the case of Elisabeth Blasi v. Finanzamt München I (Case C-346/95)

No C 351 /8              EN                     Official Journal of the European Communities                                       30 . 12 . 95
     12 December 1992 ( ): that Decision forms part of the                 2 . If question 1 is answered in the affirmative :
     primary law binding upon the Member States and on the
     institutions created by the Treaties . It constitutes a legal               ( a ) what period of accommodation can regularly by
     rule relating to the application of the Treaties,                                 regarded as short-term ?
     compliance with which is to be ensured by the Court. By
     deciding to hold eleven periods of plenary sessions in                            Is it no longer 'provision of accommodation in the
     Strasbourg and, in parallel, to fix at eight the number of                        hotel sector' if the operator keeps the rooms ready
     additional sessions in Brussels, the Parliament has failed                        for long-term accommodation and this finds
     to comply to the letter with the Edinburgh decision,                              expression in the conclusion of a long-term letting
     which imposed on it a binding obligation to hold 12                               agreement ( longer than six months )?
     plenary sessions in Strasbourg, the seat of the institution .
     Moreover, the contested decision does not respect the
     inherent balance of that decision and renders it                            ( h ) Is a tax exemption under Article 13 ( B ) ( b ) ( 1 ) for a
                                                                                       proportion of the time possible if it transpires that
     nugatory ,                                                                        all the accommodation can be let on a short or
                                                                                       long-term basis according to choice ?
— lack of competence : the European Parliament is obliged ,
     in the exercise of its powers to regulate its internal
     organization, to respect the competence of the Member                 3 . If question 1 is answered in the negative :
     States to fix the location of the seats of the institutions .
     To allow the European Parliament to hold additional
                                                                                 On the basis of what temporal , spatial and
     plenary sessions in Strasbourg without first holding the                    conceptual criteria must the phrase 'provision of
     1 2 monthly sessions in Strasbourg would effectively call                   accommodation ... in the hotel sector or in sectors with
     in question the reality of the seat of the institution,                     a similar function ' be defined and which of them must
                                                                                 necessarily be present ?
— breach of essential procedural requirements : the
     President of the European Parliament did not have the
     capacity to accept an amendment which is contrary to                  (') OJ No L 145 , p . 1 .
     the Decision adopted in Edinburgh .
      ( In the alternative :) A statement of reasons should have
     been given for the contested Decision , despite the
     absence of any express provision to that effect in the
     Treaties .
                                                                           Reference for a preliminary ruling by the Supremo Tribunal
(■) OJ No C 341 , 23 . 12 . 1992 , p . 1 .                                 Administrativo ( Second Chamber — Fiscal Matters ) by
                                                                           judgment of that court of 11 October 1995 in the case of
                                                                           Fazenda Publica against UCAL ( Uniao das Cooperativas
                                                                                       Abastecedoras de Leite de Lisboa, UCRL )
                                                                                                     ( Case C-347/95 )
                                                                                                       ( 95./C 351 / 13 )
Reference for a preliminary ruling from the Finanzgericht
Miinchen by order of that court of 20 September 1995 in the                Reference has been made to the Court of Justice of the
         case of Elisabeth Blasi v. Finanzamt Miinchen I
                                                                           European Communities by judgment of the Supremo
                           ( Case C-346/95 )                               Tribunal Administrativo ( Supreme Administrative Court )
                              ( 95/C 351 / 12 )                             ( Second Chamber — Fiscal Matters ) of 11 October 1995 ,
                                                                           which was received at the Court Registry on 1 3 November
                                                                            1 995 , for a preliminary ruling in the case of Fazenda Publica
Reference has been made to the Court of Justice of the                      against UCAL (Uniao das Cooperativas Abastecedoras de
European Communities by an order of the Third Senate of                     Leite de Lisboa , UCRL ) on the following questions :
the Finanzgericht Miinchen ( Munich Finance Court ) of
20 September 1995 , which was received at the Court
Registry on 9 November 1995 , for a preliminary ruling in                   1 . are the 'charges ' described, which have the
the case of Elisabeth Blasi v. Finanzamt Miinchen I on the                         characteristics of taxes described above ('), contrary to
 following questions :                                                             Article 95 of the Treaty of Rome ?
 1 . Is Article 13 ( B ) ( b ) ( 1 ) of Council Directive 77/388/EEC        2 . Are they to be regarded as charges having an effect
        of 1 7 May 1 977 on the harmonization of the laws of the                   equivalent to a customs duty on imports, prohibited by
        Member States relating to turnover taxes ( Sixth VAT                       Articles 9 and 12 of that Treaty ?
        Directive ) (') to be interpreted as meaning that the
        provision of accommodation ... in the hotel sector or in
        sectors with a similar function consists solely in the               3 . Are they to be regarded as turnover tax within the
        short-term accommodation of guests ?                                       meaning fo Article 33 of the Sixth Directive ( 2 ), without