CELEX: C1998/072/12
Language: en
Date: 1998-03-07 00:00:00
Title: Reference for a preliminary ruling by the Verwaltungsgerichtshof, Austria, by order of that court of 10 December 1997 in the appeals brought by Holger Warnecke, Dirk Schultz, Rudolf Weinzierl, Johann Schachtner, Konrad Sonnleitner and Ulrich Muckenschnabel against the Unabhängiger Verwaltungssenat des Landes Salzburg, Additional Party: Bundesminister für Wissenschaft und Verkehr (Case C-438/97)

7.3.98                EN                  Official Journal of the European Communities                                     C 72/7
3. Does Article 92(1) of the EC Treaty preclude a                    Verwaltungsgerichtshof (Higher Administrative Court) of
    provision exempting the sale of wine direct from the             18 December 1997, received at the Court Registry on
    vineyard from beverage duty?'                                    29 December 1997, for a preliminary ruling in the case of
                                                                     Sandoz GesmbH v. Finanzlandesdirektion für Wien,
(1) OJ L 145, 13.6.1977, p. 1.                                       Niederösterreich und Burgenland (Regional Finance Office
(2) OJ L 76, 23.3.1992, p. 1.                                        for Vienna, Lower Austria and Burgenland) on the
                                                                     following questions:
                                                                     1. Do Article 73b in conjunction with Article 73d (in
                                                                         particular, Article 73d(3)) of the EC Treaty and
Reference      for    a     preliminary    ruling    by    the           Article 1(1) in conjunction with Article 4 of Directive
Verwaltungsgerichtshof, Austria, by order of that court of               88/361/EEC (1) concerning the movement of capital
10 December 1997 in the appeals brought by Holger                        preclude the continued application of the first sentence
Warnecke, Dirk Schultz, Rudolf Weinzierl, Johann                         of the fourth subparagraph of Paragraph 33 TP 8 of
Schachtner,       Konrad       Sonnleitner      and     Ulrich           the 1957 Gebührengesetz (Law on Stamp Duties,
Muckenschnabel           against      the        Unabhängiger            hereinafter the GebG', in the version published in
Verwaltungssenat des Landes Salzburg, Additional Party:                  BGBl. (Federal Law Gazette) 818/1993), which
       Bundesminister für Wissenschaft und Verkehr                       provides that, where a loan granted by a lender who
                                                                         neither resides in Austria nor maintains his habitual
                       (Case C-438/97)
                                                                         abode, his head office or his seat there is not recorded
                         (98/C 72/12)                                    in an instrument giving rise to liability to pay stamp
                                                                         duty, the books and records which are maintained by
Reference has been made to the Court of Justice of the                   the debtor in accordance with the national rules on
European        Communities        by     order      of    the           taxes and duties and in which the loan is recorded are
Verwaltungsgerichtshof (Administrative Court), Austria, of               to be deemed to constitute the relevant document?
10 December 1997, received at the Court Registry on
29 December 1997, for a preliminary ruling in the appeals            2. Does the taxation of loans (in so far as they result in a
brought by Holger Warnecke, Dirk Schultz, Rudolf                         flow of capital from one Member State to another)
Weinzierl, Johann Schachtner, Konrad Sonnleitner and                     under the first subparagraph of Paragraph 33 TP 8
Ulrich Muckenschnabel against the Unabhängiger                           GebG constitute arbitrary discrimination or a
Verwaltungssenat des Landes Salzburg (Independent                        concealed restriction on the free movement of capital
Administrative Board for the Land of Salzburg),                          and payments within the meaning of Article 73b of
Additional Party: Bundesminister für Wissenschaft und                    the Treaty?
Verkehr (Federal Minister for Science and Transport) on
the following question:
                                                                     (1) OJ L 178, 8.7.1988, p. 5.
Are Articles 30 to 36 of the EC Treaty (provisions on the
freedom of movement of goods) and the other provisions
of applicable Community law to be interpreted as
preventing a Member State from restricting the transport
of animals for slaughter in that animals may be
transported for slaughter only as far as the nearest suitable        Action brought on 23 December 1997 by the Kingdom of
abattoir in that State, and may be transported for                    Spain against Commission of the European Communities
slaughter in any event only if the provisions of law
regarding motor vehicles and traffic regulation are                                         (Case C-443/97)
observed and a total journey time of six hours and a                                          (98/C 72/14)
distance of 130 kilometres are not exceeded, whereby, in
calculating the distance, account is taken of only half of
the kilometres actually travelled on a motorway?                     An action against the Commission of the European
                                                                     Communities was brought before the Court of Justice of
                                                                     the European Communities on 23 December 1997 by the
                                                                     Kingdom of Spain, represented by Rosario Silva de
                                                                     Lapuerta, Abogado del Estado, with an address for service
                                                                     in Luxembourg at the Spanish Embassy, 4Ð6 Boulevard
Reference for a preliminary ruling from the Austrian                 E. Servais.
Verwaltungsgerichtshof by order of that court of
18 December 1997 in the case of Sandoz GesmbH v.
Finanzlandesdirektion für Wien, Niederösterreich und                 The applicant claims that the Court should:
                          Burgenland
                       (Case C-439/97)                               1. annul the Commission Guidelines of 15 October 1997
                         (98/C 72/13)                                    relating to the net financial adjustments pursuant to
                                                                         Article 24 of Regulation (EEC) No 4253/88 (1); and
Reference has been made to the Court of Justice of
the European Communities by order of the Austrian                    2. order the defendant institution to pay the costs.