CELEX: C2002/044/17
Language: en
Date: 2002-02-16 00:00:00
Title: Case C-497/01: Reference for a preliminary ruling by the Tribunal d'Arrondissement de Luxembourg by order of 19 December 2001 in the case of Zita Modes SARL v Administration de l'enregistrement et des domaines

C 44/10                EN                   Official Journal of the European Communities                                      16.2.2002
ensure to a great extent the quality of medical services, so that           Member States relating to turnover taxes — Common
specific measures restricting the basic freedoms enshrined in               system of value added tax: uniform basis of assessment (1)
the Treaty should be exceptional and fully justified by special             to be interpreted as meaning that the transfer of a totality
circumstances. As for monitoring in particular, there is nothing            of assets to a taxable person constitutes a sufficient
to prevent laboratories established in other Member States                  condition for the transaction not to be made subject to
agreeing, voluntarily, to comply with French standards when                 value added tax, whatever the taxable person’s activity
applying for authorisation nor is there anything to prevent                 may be or whatever use he makes of the property
French inspectors from travelling abroad so long as their                   transferred?
inspection is freely consented to by the laboratories concerned.
                                                                       2.   If the answer to the first question is in the negative, is
                                                                            Article 5(8) of the Sixth Directive to be interpreted as
                                                                            meaning that the transfer of a totality of assets to a
                                                                            taxable person is to be understood as meaning a transfer
                                                                            of all or part of an undertaking to a taxable person who
Reference for a preliminary ruling by the Tribunal d’Ar-                    continues the whole activity of the transferor undertaking
rondissement de Luxembourg by order of 19 December                          or continues the activity of the branch corresponding to
2001 in the case of Zita Modes SARL v Administration                        the part of the totality of assets transferred, or merely as
             de l’enregistrement et des domaines                            meaning a transfer of a totality of assets or part thereof
                                                                            to a taxable person who continues the transferor’s line of
                         (Case C-497/01)                                    activity in whole or in part, without there being any
                                                                            transfer of an undertaking or branch of an undertaking?
                          (2002/C 44/17)
                                                                       3.   If the answer to any part of the second question is in the
                                                                            affirmative, does Article 5(8) of the Sixth Directive require
                                                                            or allow a State to require that the recipient’s activity be
Reference has been made to the Court of Justice of the                      pursued in accordance with the licence issued by the
European Communities by order of 19 December 2001 by the                    competent authority for the activity or branch of activity
Tribunal d’Arrondissement de Luxembourg which was received                  stipulated, assuming that the activity pursued falls within
at the Court Registry on 24 December 2001, for a preliminary                lawful economic channels in the sense contemplated in
ruling in the case of Zita Modes SARL v Administration de                   the case-law of the Court of Justice?
l’enregistrement et des domaines on the following questions:
1.    Is Article 5(8) of the Sixth Council Directive 77/388/EEC
      of 17 May 1977 on the harmonisation of the laws of the           (1) OJ L 145, 13.6.1977, p. 1.