CELEX: C1996/064/09
Language: en
Date: 1996-03-02 00:00:00
Title: JUDGMENT OF THE COURT of 14 December 1995 in Case C-267/94: French Republic v. Commission of the European Communities (Residues of starch manufacture - Corn gluten feed - Customs classification)

2. 3 . 96            lENj                  Official Journal of the European Communities                                   No C 64/5
      national courts and. may render inapplicable national                          JUDGMENT OF THE COURT
      rules inconsistent therewith .
                                                                                               ( Fifth Chamber)
                                                                                            of 14 December 1995
(') OJ No C 218 , 6 . 8 . 1994 .
      OJ No C 304, 29 . 10 . 1994 .                                   in    Case    C- 16/95 : Commission of the European
                                                                                  Communities v. Kingdom of Spain ( J )
                                                                      (Failure to fulfil obligations not contested — Delay in the
                                                                      refund of VA T to taxable persons not established in the
                                                                                          territory of the country)
                                                                                                  ( 96/C 64/ 10
               JUDGMENT OF THE COURT                                                  (Language of the case: Spanish)
                     of 14 December 1995
in Case C-267/94: French Republic v. Commission of the
                   European Communities ( 1 )                         (Provisional translation; the definitive translation will be
(Residues of starch manufacture — Corn gluten feed —                           published in the European Court Reports)
                     Customs classification)
                            ( 96/C 64/09 )
                                                                      In Case C-16/95 : Commission of the European
                                                                      Communities ( Agents : Blanca Rodriguez Galindo and
                (Language of the case: French)                        Enrico Traversa ) v. Kingdom of Spain ( Agents : Alberto
                                                                      Navarro Gonzalez and Miguel Bravo-Ferrer Delgado ) —
                                                                      application for a declaration that, by disregarding the
(Provisional translation; the definitive translation will be          six-month time limit for the refund of value added tax to
          published in the European Court Reports)                    taxable persons not established in the territory of the
                                                                      country, in accordance with Article 7 ( 4 ) of the Eighth
                                                                      Council Directive ( 79/1072/EEC ) of 6 December 1979 on
In Case C-267/94 : French Republic ( Agents : Catherine de
                                                                      the harmonization of the laws of the Member States relating
Salins and Jean-Louis Falconi ) v. Commission of the
                                                                      to turnover taxes — arrangements for the refund of value
European Communities ( Agents: Francisco de Sousa Fialho
                                                                      added tax to taxable persons not established in the territory
and Jean-Francis Pasquier ) — application for the annulment
                                                                      of the country ( OJ No L 331 , 1979 , p. 11 ), and by failing to
of Commission Regulation (EC ) No 1641 /94 of 6 July 1994             comply with the duty of cooperation imposed on Member
amending Council Regulation ( EEC ) No 2658/87 on the                 States by Article 5 of the EC Treaty, the Kingdom of Spain
tariff and statistical nomenclature and on the Common
                                                                      has failed to fulfil its obligations under the EC Treaty — the
Customs Tariff ( OJ No L 172, 1994 , p. 12 ) — the Court,
                                                                      Court, composed of: D. A. O. Edward, President of the
composed of: G. C. Rodriguez Iglesias, President, C. N.               Chamber, J. -P. Puissochet, J. C. Moitinho de Almeida, P.
Kakouris and G. Hirsch ( Presidents of Chambers ), G. F.
                                                                      Jann ( Rapporteur) and M. Wathelet, Judges; N. Fennelly,
Mancini, F. A. Schockweiler, P.J. G. Kapteyn ( Rapporteur ),
                                                                      Advocate-General ; R. Grass, Registrar, gave a judgment on
C. Gulmann, J. L. Murray, P. Jann, H. Ragnemalm and L.                14 December 1995 , in which it:
Sevon, Judges; D. Ruiz-Jarabo Colomer, Advocate-General;
H. von Holstein, Deputy Registrar, gave a judgment on
14 December 1995 , in which it:
                                                                      1 . declares that, by disregarding the six-month time limit
                                                                          for the refund of value added to tax to taxable persons
1 . annuls Commission Regulation (EC) No 1641 /94 of                      not established in the territory of the country, the
      6 July 1994 amending Council Regulation (EEC)                       Kingdom of Spain has failed to fulfil its obligations
      No 2658/87 on the tariff and statistical nomenclature               under Article 7 (4) of the Eighth Council Directive
      and on the Common Customs Tariff inasmuch as it                      (79/1072/EEC) of 6 December 1979 on the
      provides that residues from the manufacture of starch               harmonization ofthe laws of the Member States relating
      from maize may contain residues resulting from the                   to turnover taxes — Arrangements for the refund of
      screening of maize used in the wet process in a                      value added tax to taxable persons not established in the
      proportion not exceeding 15% by weight and residues                  territory of the country;
      of steep-water used in the manufacture of alcohol or
      other starch-derived products;
                                                                      2 . orders the Kingdom of Spain to pay the costs.
2 . orders the Commission to pay the costs.
                                                                      (!) OJ No C 54 , 4 . 3 . 1995 .
f 1 ) OJ No C 316 , 12 . 11 . 1994 .