CELEX: C1998/299/05
Language: en
Date: 1998-09-26 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 14 July 1998 in Case C-172/96 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division): The Commissioners of Customs and Excise v. First National Bank of Chicago (Sixth VAT Directive - Scope - Foreign exchange transactions)

C 299/4              EN                Official Journal of the European Communities                                      26.9.98
              JUDGMENT OF THE COURT                                    of the supplier of the services over a given period of
                                                                       time.
                       (Fifth Chamber)
                       of 14 July 1998                            (1) OJ C 197, 6.7.1996.
                                                                  (2) OJ L 145, 13.6.1977, p. 1.
in Case C-172/96 (reference for a preliminary ruling from
the High Court of Justice of England and Wales, Queen's
Bench Division): The Commissioners of Customs and
        Excise v. First National Bank of Chicago (1)
(Sixth VAT Directive Ð Scope Ð Foreign exchange
                         transactions)                                           JUDGMENT OF THE COURT
                                                                                          (Fifth Chamber)
                        (98/C 299/05)
                                                                                          of 14 July 1998
                                                                  in Case C-385/96 (reference for a preliminary ruling from
                                                                  the Amtsgericht Aachen): criminal proceedings against
               (Language of the case: English)                                       Hermann Josef Goerres (1)
                                                                  (Approximation of laws Ð Labelling and presentation of
                                                                  foodstuffs Ð Directive 79/112/EEC Ð Consumer
                                                                                     protection Ð Language)
In Case C-172/96: reference to the Court under Article 177
of the EC Treaty from the High Court of Justice of                                         (98/C 299/06)
England and Wales, Queen's Bench Division, for a
preliminary ruling in the proceedings pending before that
court between The Commissioners of Customs and Excise                             (Language of the case: German)
and First National Bank of Chicago Ð on the
interpretation of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the                 (Provisional translation; the definitive translation will be
Member States relating to turnover taxes Ð common                           published in the European Court Reports)
system of value added tax: uniform basis of assessment (2)
Ð the Court (Fifth Chamber), composed of: C. Gulmann,
President of the Chamber, M. Wathelet, J. C. Moitinho de          In Case C-385/96: reference to the Court under Article 177
Almeida, P. Jann and L. Sevón (Rapporteur), Judges; C. O.         of the EC Treaty from the Amtsgericht Aachen for a
Lenz, Advocate General; H. A. Rühl, Principal                     preliminary ruling in the proceedings pending before that
Administrator, for the Registrar, has given a judgment on         court against Hermann Josef Goerres, on the
14 July 1998 in which it ruled:                                   interpretation of Article 14 of Council Directive 79/112/
                                                                  EEC of 18 December 1978 on the approximation of the
                                                                  laws of the Member States relating to the labelling,
                                                                  presentation and advertising of foodstuffs for sale to the
1. transactions between parties for the purchase by one           ultimate consumer (2) Ð the Court (Fifth Chamber),
    party of an agreed amount in one currency against the         composed of: C. Gulmann, President of the Chamber, J. C.
    sale by it to the other party of an agreed amount in          Moitinho de Almeida, D. A. O. Edward (Rapporteur), J.-
    another currency, both such amounts being deliverable         P. Puissochet and L. Sevón, Judges; G. Cosmas, Advocate
    on the same value date, and in respect of which               General; L. Hewlett, Administrator, for the Registrar, has
    transactions the parties have agreed (whether orally,         given a judgment on 14 July 1998, in which it has ruled:
    electronically or in writing) the currencies involved,
    the amounts of such currencies to be purchased and
    sold, which party will purchase which currency and            1. Article 14 of Council Directive 79/112/EEC of
    the value date, constitute supplies of services effected           18 December 1978 on the approximation of the laws
    for consideration within the meaning of Article 2(1) of            of the Member States relating to the labelling,
    the sixth Council Directive (77/388/EEC) of 17 May                 presentation and advertising of foodstuffs for sale to
    1977 on the harmonisation of the laws of the Member                the ultimate consumer does not preclude national
    States relating to turnover taxes Ð common system of               legislation which, as regards language requirements,
    value added tax: uniform basis of assessment;                      prescribes the use of a specific language for the
                                                                       labelling of foodstuffs but which also permits, as an
                                                                       alternative, the use of another language easily
                                                                       understood by purchasers;
2. Article 11A(1)(a) of the sixth Directive must be
    construed as meaning that, in foreign exchange                2. all the compulsory particulars specified in Directive
    transactions in which no fees or commission are                    79/112/EEC must appear on the labelling either in a
    calculated with regard to certain specific transactions,           language easily understood by consumers of the State
    the taxable amount is the net result of the transactions           or the region in question, or by means of other