CELEX: C2000/316/11
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 13 July 2000 in Case C-136/99 (reference for a preliminary ruling from the Conseil d'État): Ministre du Budget, Ministre de l'Économie et des Finances v Société Monte Dei Paschi Di Siena (Turnover tax — Common system of value added tax — Refund of the tax to taxable persons not established in the country — Article 17 of the Sixth Directive 77/388/EEC and Articles 2 and 5 of the Eighth Directive 79/1072/EEC)

C 316/6                  EN                        Official Journal of the European Communities                                          4.11.2000
Council Directive 86/653/EEC of 18 December 1986 on the                       Article 15b(8) of Regulation (EEC) No 1035/72 of the Council of
coordination of the laws of the Member States relating to self-               18 May 1972 on the common organisation of the market in
employed commercial agents precludes national legislation which               fruit and vegetables, as amended by Council Regulation (EEC)
makes the validity of an agency contract conditional upon the                 No 3284/83 of 14 November 1983, must be interpreted as
commercial agent being entered in the appropriate register. The               meaning that, where a Member State has applied Article 15b(1) of
national court is bound, when applying provisions of domestic law             that regulation, that is to say where it has made certain rules on
predating or postdating the said Directive, to interpret those                production and marketing adopted by a producers’ organisation
provisions, so far as possible, in the light of the wording and purpose       binding on producers established in the district who do not belong to
of the Directive, so that those provisions are applied in a manner            that organisation, it is entitled to exempt certain non-member
consistent with the result pursued by the Directive.                          producers from the payment of fees, in respect of a given product, in
                                                                              so far as the goods produced by them are intended for industrial
                                                                              processing rather than for the fresh-product market.
(1) OJ C 48 of 20.2.1999.
                                                                              (1) OJ C 188 of 3.7.1999.
                  JUDGMENT OF THE COURT
                           (Fifth Chamber)                                                     JUDGMENT OF THE COURT
                            of 13 July 2000                                                             (Fifth Chamber)
in Case C-117/99 (reference for a preliminary ruling from                                                of 13 July 2000
the Cour de Cassation): Union Nationale Interpro-
fessionnelle des Légumes Transformés (Unilet), Gilles Le
Bars v Association Comité Économique Régional Agricole                       in Case C-136/99 (reference for a preliminary ruling from
          Fruits et Légumes de Bretagne (Cerafel) (1)                         the Conseil d’État): Ministre du Budget, Ministre de
                                                                              l’Économie et des Finances v Société Monte Dei Paschi Di
                                                                                                             Siena (1)
(Agriculture — Common organisation of the markets —
Fruit and vegetables — Producers’ organisations — Impo-
sition of fees on non-member producers of fresh products —                    (Turnover tax — Common system of value added tax —
Exemption for non-member producers of products intended                       Refund of the tax to taxable persons not established in the
        for processing — Lawfulness of the exemption)                         country — Article 17 of the Sixth Directive 77/388/EEC and
                                                                                   Articles 2 and 5 of the Eighth Directive 79/1072/EEC)
                           (2000/C 316/10)
                                                                                                        (2000/C 316/11)
                     (Language of the case: French)
                                                                                                  (Language of the case: French)
(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-117/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Cour de                           In Case C-136/99: reference to the Court under Article 177 of
Cassation, France, for a preliminary ruling in the proceedings                the EC Treaty (now Article 234 EC) from the Conseil d’État,
pending before that court between Union Nationale Interpro-                   France, for a preliminary ruling in the proceedings pending
fessionnelle des Légumes Transformés (Unilet), Gilles Le Bars                 before that court between Ministre du Budget, Ministre de
and Association Comité Économique Régional Agricole Fruits                   l’Économie et des Finances and Société Monte Dei Paschi Di
et Légumes de Bretagne (Cerafel) — on the interpretation of                   Siena — on the interpretation of Articles 2 and 5 of the Eighth
Article 15b(8) of Regulation (EEC) No 1035/72 of the Council                  Council Directive 79/1072/EEC of 6 December 1979 on the
of 18 May 1972 on the common organisation of the market                       harmonisation of the laws of the Member States relating to
in fruit and vegetables (OJ, English Special Edition 1972(II),                turnover taxes — Arrangements for the refund of value added
p. 437), as amended by Council Regulation (EEC) No 3284/83                    tax to taxable persons not established in the territory of the
of 14 November 1983 (OJ 1983 L 325, p. 1) — the Court                         country (OJ 1979 L 331 p. 11), — the Court (Fifth Chamber)
(Fifth Chamber), composed of: D.A.O. Edward, President of the                 composed of: D.A.O. Edward, President of the Chamber,
Chamber, L. Sevón, P. Jann (Rapporteur), H. Ragnemalm and                    L. Sevón, P. Jann, H. Ragnemalm (Rapporteur) and M. Wathe-
M. Wathelet, Judges; S. Alber, Advocate General; H.A. Rühl,                   let, Judges, A. Saggio, Advocate General; H.A. Rühl, Principal
Principal Administrator, for the Registrar, has given a judgment              Administrator, for the Registrar, has given a judgment on
on 13 July 2000, in which it has ruled:                                       13 July 2000, in which it has ruled:
 ---pagebreak--- 4.11.2000                 EN                      Official Journal of the European Communities                                               C 316/7
Articles 2 and 5 of the Eighth Council Directive 79/1072/EEC of              that regulation — the Court (Fifth Chamber), composed of:
6 December 1979 on the harmonisation of the laws of the Member               D.A.O. Edward, President of the Chamber, L. Sevón, P.J.G. Kap-
States relating to turnover taxes — Arrangements for the refund of           teyn (Rapporteur), P. Jann and M. Wathelet, Judges; F.G. Jacobs,
value added tax to taxable persons not established in the territory of       Advocate General; R. Grass, Registrar, has given a judgment
the country must be interpreted as meaning that:                             on 13 July 2000, in which it:
—     they grant taxable persons established in a Member State where         1.    Declares that, by maintaining unamended Article 257(1) of
      only part of their transactions are taxed a right to partial refund          the French Customs Code of 11 May 1977 as regards
      of the VAT which has been charged in a Member State where                    Community shipowners covered by Article 1(1) of Council
      they are not established on goods or services used for the purposes          Regulation (EEC) No 3577/92 of 7 December 1992 applying
      of their transactions in the Member State of establishment;                  the principle of freedom to provide services to maritime transport
                                                                                   within Member States (maritime cabotage), the French Republic
—     the amount of VAT refundable is calculated, first, by determin-              has failed to fulfil its obligations under that regulation;
      ing which transactions give rise to a right to deduction in the
      Member State of establishment and, second, by taking account           2.    Orders the French Republic to pay the costs.
      solely of the transactions which would also give rise to a right
      of deduction in the Member State of refund if they were carried
                                                                             (1) OJ C 226 of 7.8.1999.
      out there and of the expenses giving rise to a right to deduction
      in the latter State.
(1) OJ C 188 of 3.7.1999.
                                                                                               JUDGMENT OF THE COURT
                                                                                                         (Fifth Chamber)
                  JUDGMENT OF THE COURT                                                                   of 13 July 2000
                            (Fifth Chamber)                                  in Case C-166/99 (reference for a preliminary ruling from
                                                                             the Cour du travail de Bruxelles): Marthe Defreyn v
                                                                                                           Sabena SA (1)
                             of 13 July 2000
                                                                             (Equal pay for men and women — Additional pre-retirement
in Case C-160/99: Commission of the European Communi-                                                         payment)
                       ties v French Republic (1)
                                                                                                         (2000/C 316/13)
(Failure by a Member State to fulfil its obligations —
Freedom to provide services — Regulation (EEC) No 3577/92
    — Maritime cabotage — Ships flying the French flag)                                           (Language of the case: French)
                            (2000/C 316/12)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                      (Language of the case: French)
                                                                             In Case C-166/99: reference to the Court under Article 177 of
                                                                             the EC Treaty (now Article 234 EC) by the Cour du Travail,
                                                                             Brussels, for a preliminary ruling in the proceedings pending
(Provisional translation; the definitive translation will be published
                                                                             before that court between Marthe Defreyn and Sabena SA, on
                     in the European Court Reports)
                                                                             the interpretation of Protocol No 2 on Article 119 of the
                                                                             Treaty establishing the European Community, annexed to the
In Case C-160/99: Commission of the European Communities                     EC Treaty, and Article 5 of Council Directive 76/207/EEC of
(Agents: F. Benyon and B. Mongin) v French Republic (Agents:                 9 February 1976 on the implementation of the principle of
K. Rispal-Bellanger and D. Colas) — application for a declar-                equal treatment for men and women as regards access to
ation that, by maintaining unamended Article 257(1) of the                   employment, vocational training and promotion, and working
French Customs Code of 11 May 1977 as regards Community                      conditions (OJ 1976 L 39, p. 40) — the Court (Fifth Chamber),
shipowners covered by Article 1(1) of Council Regulation                     composed of: D.A.O. Edward, President of the Chamber,
(EEC) No 3577/92 of 7 December 1992 applying the principle                   L. Sevón, P.J.G. Kapteyn (Rapporteur), P. Jann and M. Wathelet,
of freedom to provide services to maritime transport within                  Judges; D. Ruiz-Jarabo Colomer, Advocate General; D. Louter-
Member States (maritime cabotage) (OJ 1992 L 364, p. 7), the                 man-Hubeau, Principal Administrator, for the Registrar, has
French Republic has failed to fulfil its obligations under                   given a judgment on 13 July 2000, in which it ruled: