CELEX: C1999/188/15
Language: en
Date: 1999-07-03 00:00:00
Title: Case C-104/99: Reference for a preliminary ruling by the Commissione Tributaria Provinciale di Brindisi, Sezione V by order of that court of 14 January 1999 in the case of Oleifici Italiani SpA against Direzione Regionale delle Entrate per la Puglia - Sezione distaccata di Brindisi

3.7.1999                EN                       Official Journal of the European Communities                                       C 188/7
Reference for a preliminary ruling by the Diikitiko                         Action brought on 29 March 1999 by the Italian Republic
Protodikio Thessalonikis (First Chamber, Three Judges)                        against the Commission of the European Communities
by judgment of that court of 30 November 1998 in the
case of P. Moskof A.E. against the Idrima Kinonikon
                              Asfalision                                                              (Case C-107/99)
                          (Case C-103/99)
                                                                                                      (1999/C 188/16)
                          (1999/C 188/14)
Reference has been made to the Court of Justice of the                      An action against the Commission of the European Communi-
European Communities by judgment of the Diikitiko Protodi-                  ties was brought before the Court of Justice of the European
kio Thessalonikis (Administrative Court of First Instance,                  Communities on 29 March 1999 by the Italian Republic,
Thessaloniki) (First Chamber, Three Judges) of 30 November                  represented by Umberto Leanza, acting as Agent, assisted by
1998, received at the Court Registry on 22 March 1999, for a                Ivo M. Braguglia, with an address for service in Luxembourg at
preliminary ruling in the case of P. Moskof A.E. against the                the Italian Embassy, 5 Rue Marie Adelaïde.
Idrima Kinonikon Asfalision (Social Security Institution) on
the following question:
Articles 6 and 7 of Legislative Decree 2348/1953 (FEK I,                    The applicant claims that the Court should:
p. 75), as supplemented by Article 2 of Legislative Decree
2519/1953 (FEK I, p. 220) and amended by Articles 9 and                     — annul the contested decision of 16 December 1998 and,
11(4) of Legislative Decree 4104/1960 (FEK I, p. 147), provide                   in so far as necessary, also annul the other contested acts,
for the imposition of a special contribution at the rate of 0.5%
                                                                                 in particular the letter of the Commission dated 19 January
on the value of tobacco exported outside the borders of the
                                                                                 1999, the table thereto attached and the opinion of the
country, paid by the exporters at the time of export and
                                                                                 Management Committee of 22 September 1998;
collected by the customs office through which the export of
tobacco takes place. The proceeds of the special contribution
were stipulated to be revenue of the special account for                    — order the defendant to pay the costs.
tobacco workers, and now of the Pensions Branch of the
Idrima Kinonikon Asfalision (Social Security Institution); they
are made available for the continued payment of pensions
to pensioners of the former Tamio Asfaliseos Kapnergaton                    Pleas in law and main arguments
(Tobacco Workers’ Insurance Fund) which was abolished and
amalgamated with the Idrima Kinonikon Asfalision and for
the payment of pensions to the tobacco workers insured with
the abolished fund, as well as to persons entitled under them               1. The applicant Government has not been made aware of
on their death. Is it possible for that special contribution, with               any text for the contested decision and does not even
those features, to be regarded as a charge having equivalent                     know whether such a text exists other than in the letter of
effect to customs duty under Articles 9, 12 and 16 of the EEC                    the Secretary General of 9 January 1999 and the table
Treaty?                                                                          attached thereto. Accordingly the Italian Government must
                                                                                 express its objection as if the contested decision were set
                                                                                 out in the abovementioned letter.
Reference for a preliminary ruling by the Commissione
Tributaria Provinciale di Brindisi, Sezione V by order of                        The applicant claims that the decision as subscribed by the
that court of 14 January 1999 in the case of Oleifici                            Secretary General, rather than by the President or a
Italiani SpA against Direzione Regionale delle Entrate per                       Member of the European Commission is non-existent or is
           la Puglia - Sezione distaccata di Brindisi                            absolutely null and void.
                          (Case C-104/99)
                          (1999/C 188/15)                                        Next, it claims that no statement of reasons was provided
                                                                                 for the decision, contrary to the provisions of Article 190
Reference has been made to the Court of Justice of the                           of the EC Treaty.
European Communities by order of the Commissione Tributar-
ia Provinciale di Brindisi, Sezione V (Provincial Tax Court (Fifth
Chamber), Brindisi) of 14 January, which was received at the                2. The Commission has infringed Article 24 of Regulation
Court Registry on 23 March 1999, for a preliminary ruling in                     No 4253/88, (1) as amended by Article 1 of Regulation
the case of Oleifici Italiani SpA against Direzione Regionale                    No 2082/93, (2) in that it failed to undertake a suitable
delle Entrate per la Puglia — Sezione distaccata di Brindisi of a                examination of the case, the Member State was not
question seeking to ascertain whether the tax on the net assets                  involved and no irregularities were revealed.
of companies under Decree Law No 394 of 30 September
1994 is a charge having equivalent effect to other taxes levied             3. The Commission had no power to decide unilaterally to
on capital contributions and thus contrary to Article 10 of                      reduce or amend the purpose of the funds for Community
Directive 69/335/EEC (1) on indirect taxes on the raising of                     initiative programmes which had been granted.
capital.
(1) OJ, English Special Edition 1969 (II), p. 412.                          4. The partnership principle laid down in Article 4 of
                                                                                 Regulation No 2052/88 (3) wasmanifestly breached by the
                                                                                 contested Commission decision.