CELEX: C2001/289/14
Language: en
Date: 2001-10-13 00:00:00
Title: Case C-154/01: Reference for a preliminary ruling by the Tribunal Tributário de Primeira Instancia do Porto, 2.° Juízo — 1.a Secção, by decision of that court of 7 November 2000 in the case of Caves Costa Verde, L.da against Fazenda Pública

C 289/8                 EN                     Official Journal of the European Communities                                    13.10.2001
Involvement of a holding company in the management of its                 Appeal brought on 14 May 2001 by the Commission of
subsidiaries must be regarded as an economic activity within the          the European Communities against the judgment deliver-
meaning of Article 4(2) of Sixth Council Directive 77/388/EEC of          ed on 6 March 2001 by the Court of First Instance of
17 May 1977 on the harmonisation of the laws of the Member                the European Communities (Third Chamber) in Case
States relating to turnover taxes — Common system of value added          T-331/94 IPK-München GmbH v Commission of the
tax: uniform basis of assessment, only in so far as it entails carrying                       European Communities
out transactions which are subject to VAT by virtue of Article 2 of
that directive.
                                                                                                  (Case C-200/01 P)
                                                                                                   (2001/C 289/15)
(1) OJ 163 of 10.6.2000.
                                                                          An appeal has been brought before the Court of Justice of the
                                                                          European Communities on 14 May 2001 by the Commission
                                                                          of the European Communities, represented by Jürgen Grun-
                                                                          wald, Legal Adviser, of its Legal Service, acting as Agent, with
                                                                          an address for service in Luxembourg at the office of Gérard
                                                                          Berscheid, Legal Adviser to the Commission of the European
                                                                          Communities, Wagner Centre, Kirchberg, against the judgment
Reference for a preliminary ruling by the Tribunal Tribu-                 delivered on 6 March 2001 by the Court of First Instance of
tário de Primeira Instancia do Porto, 2.o Juı́zo —                       the European Communities (Third Chamber) in Case
1.a Secção, by decision of that court of 7 November 2000                 T-331/94 IPK-München GmbH v Commission of the European
in the case of Caves Costa Verde, L.da against Fazenda                    Communities (1).
                               Pública
                          (Case C-154/01)                                 The appellant claims that the Court should:
                                                                          1.    annul the judgment of the Court of First Instance of
                         (2001/C 289/14)                                        6 March 2001 in Case T-331/94 and dismiss the action;
Reference has been made to the Court of Justice of the                    2.    in the alternative:
European Communities by decision of the Tribunal Tributario                     annul the judgment of the Court of First Instance cited in
de 1.a Instância do Porto 2.o Juı́zo — 1.a Secção (Tax Court of                paragraph (1) and refer the case back to the Court of First
First Instance, Oporto, Second Division, First Chamber) of                      Instance;
7 November 2000, which was received at the Court Registry
on 9 April 2001, for a preliminary ruling in the case of Caves
Costa Verde, L.da against Fazenda Pública on the following               3.    order the respondent to pay the costs of the proceedings.
question:
Are the charges assessed under Decree-laws No 26317, of                   Pleas in law and main arguments
30 January 1936, No 40037, of 18 January 1955 and No 321-
A/86, of 25 September 1986 compatible with the Sixth
                                                                          —     Incomplete legal assessment of the basis of the contested
Directive (1), having regard to the fact that according to the
                                                                                decision. Infringement of the prohibition of unjust enrich-
appellant, the charges should be assessed on the basis of
                                                                                ment.
turnover whereas the Instituto da Vinha e do Vinho argues
that they constitute a marketing charge on the sales of wine in
bulk?                                                                     —     Incorrect legal assessment of the collusion between
                                                                                Mr Tzoanos, the Greek undertaking 01-Pliroforiki and
                                                                                the respondent.
In the absence of sufficient information in the order for
reference, the Court of Justice (Fifth Chamber), by order of              —     Incorrect legal assessment of the Commission’s proposal
11 July 2001, declared the reference for a preliminary ruling                   to include the Studienkreis undertaking in the project.
manifestly inadmissible.
                                                                          —     Failure to examine the legal consequences of a breach of
                                                                                bona fides. As a legal consequence of its assessment the
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the                    Court of First Instance ought not to have set aside the
    harmonization of the laws of the Member States relating to                  contested decision in its entirety but only in so far as the
    turnover taxes — Common system of value added tax: uniform                  Commission had thereby refused to participate financially
    basis of assessment (OJ L 145, 13.6.1977, p. 1).                            in the expenditure which the respondent had lawfully
                                                                                incurred with regard to the sixth and seventh phases of
                                                                                the project but which it had been unable to complete for
                                                                                lack of time.