CELEX: C2003/304/09
Language: en
Date: 2003-12-13 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 23 October 2003 in Case C-40/02 (Reference for a preliminary ruling from the Unabhängiger Verwaltungssenat im Land Niederösterreich): Margareta Scherndl v Bezirkshauptmannschaft Korneuburg (Directive 90/496/EEC — Nutrition labelling of foodstuffs — Vitamin content — Declared value — Average value — Reference date — Permissible differences between the declared value and the value established in the course of an official check — Proportionality — Legal certainty)

13.12.2003               EN                          Official Journal of the European Union                                                 C 304/7
3.    Protocol No 2 concerning Article 119 of the Treaty establishing        1.    Articles 1(4)(k) and 6(8) of Council Directive 90/496/EEC of
      the European Community and the Protocol concerning                           24 September 1990 on nutrition labelling for foodstuffs must
      Article 141 EC annexed to the EC Treaty are to be interpreted                be interpreted as meaning that, first, the value of a nutrient
      as precluding the application of Article 119 of the Treaty and               such as vitamin C which is indicated on a foodstuff following
      Article 141(1) and (2) EC respectively to benefits provided                  an analysis of the foodstuff carried out by the manufacturer
      under an occupational social security scheme payable in respect              may correspond to the value of that nutrient in the foodstuff in
      of periods of employment prior to 17 May 1990, subject to the                question at the end of its minimum conservation period and,
      exception for workers or those claiming under them who have                  second, that the determination of the permissible differences
      before that date initiated legal proceedings or raised an                    between the value stated and the value established in the course
      equivalent claim under the applicable national law.                          of an official check is, in the present state of Community law,
                                                                                   within the competence of the Member States.
(1) OJ C 109 of 4.5.2002.                                                    2.    Consideration of the third question has not disclosed any factor
                                                                                   of such a kind as to affect the validity of Directive 90/496.
                                                                             (1) OJ C 109 of 4.5.2002.
                  JUDGMENT OF THE COURT
                          (Sixth Chamber)
                                                                                               JUDGMENT OF THE COURT
                        of 23 October 2003
                                                                                                        (Fifth Chamber)
in Case C-40/02 (Reference for a preliminary ruling from
the Unabhängiger Verwaltungssenat im Land Niederöster-                                               of 23 October 2003
reich): Margareta Scherndl v Bezirkshauptmannschaft
                            Korneuburg (1)
                                                                             in Case C-109/02: Commission of the European Communi-
                                                                                         ties v Federal Republic of Germany (1)
(Directive 90/496/EEC — Nutrition labelling of foodstuffs
— Vitamin content — Declared value — Average value
— Reference date — Permissible differences between the                       (Failure of a Member State to fulfil obligations — Sixth
declared value and the value established in the course of an                 VAT Directive — National legislation providing for a
     official check — Proportionality — Legal certainty)                     reduced rate for musical ensembles and soloists provided the
                                                                                          latter organise the concert themselves)
                           (2003/C 304/09)
                                                                                                        (2003/C 304/10)
                    (Language of the case: German)
                                                                                                 (Language of the case: German)
(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-40/02: Reference to the Court under Article 234 EC
by the Unabhängiger Verwaltungssenat im Land Niederöster-                    In Case C-109/02, Commission of the European Communities
reich (Austria) for a preliminary ruling in the proceedings                  (Agents: E. Traversa and G. Wilms) v Federal Republic of
pending before that court between Margareta Scherndl and                     Germany (Agents: W.-D. Plessing and M. Lumma): Application
Bezirkshauptmannschaft Korneuburg, on the interpretation                     for a declaration that, by applying a reduced rate of value
and validity of Articles 1(4)(k) and 6(8) of Council Directive               added tax to services provided directly to the public by musical
90/496/EEC of 24 September 1990 on nutrition labelling for                   ensembles or for a concert organiser and to services provided
foodstuffs (OJ 1990 L 276, p. 40), the Court (Sixth Chamber),                directly to the public by soloists, but applying the standard
composed of: J.-P. Puissochet, President of the Chamber,                     rate of that tax to the services of soloists working for an
R. Schintgen, V. Skouris, F. Macken and J.N. Cunha Rodrigues                 organiser, the Federal Republic of Germany has failed to fulfil
(Rapporteur), Judges; J. Mischo, Advocate General; R. Grass,                 its obligations under the third subparagraph of Article 12(3)(a)
Registrar, has given a judgment on 23 October 2003, in which                 of the Sixth Council Directive 77/388/EEC of 17 May 1977
it has ruled:                                                                on the harmonisation of the laws of the Member States relating