CELEX: C2003/304/11
Language: en
Date: 2003-12-13 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 23 October 2003 in Case C-115/02 (Reference for a preliminary ruling from the Cour de cassation): Administration des douanes et droits indirects v Rioglass SA, Transremar SL (Free movement of goods — Measures having equivalent effect — Procedures for detention under customs control — Goods in transit intended for the market of a non-member country — Spare parts for motor cars)

C 304/8                  EN                          Official Journal of the European Union                                           13.12.2003
to turnover taxes — Common system of value added tax:                        Administration des douanes et droits indirects and Rioglass SA,
uniform basis of assessment (OJ 1977 L 145, p. 1), as amended                Transremar SL on the interpretation of Article 28 EC, the
by Council Directive 1999/49/EC of 25 May 1999 amending,                     Court (Sixth Chamber), composed of: J.-P. Puissochet, President
with regard to the level of the standard rate, Directive 77/388              of the Chamber, C. Gulmann, V. Skouris (Rapporteur),
(OJ 1999 L 139, p. 27), the Court (Fifth Chamber), composed                  F. Macken and J.N. Cunha Rodrigues, Judges; J. Mischo,
of: D.A.O. Edward, acting as President of the Fifth Chamber,                 Advocate General; M.-F. Contet, Principal Administrator, for
A. La Pergola and P. Jann (Rapporteur), Judges; J. Mischo,                   the Registrar, has given a judgment on 23 October 2003, in
Advocate General; R. Grass, Registrar, has given a judgment                  which it has ruled:
on 23 October 2003, in which it:
                                                                             Article 28 EC is to be interpreted as precluding the implementation,
1.    Declares that, by applying a reduced rate of value added tax to        pursuant to a legislative measure of a Member State concerning
      services provided directly to the public by musical ensembles or       intellectual property, of procedures for detention by the customs
      for a concert organiser and to services provided directly to the       authorities of goods lawfully manufactured in another Member State
      public by soloists, but applying the standard rate of that tax to      and intended, following their transit through the territory of the first
      the services of soloists working for an organiser, the Federal         Member State, to be placed on the market in a non-member country.
      Republic of Germany has failed to fulfil its obligations under
      the third subparagraph of Article 12(3)(a) of the Sixth Council
      Directive 77/388/EEC of 17 May 1977 on the harmonisation               (1) OJ C 131 of 1.6.2002.
      of the laws of the Member States relating to turnover taxes —
      Common system of value added tax: uniform basis of assess-
      ment, as amended by Council Directive 1999/49/EC of
      25 May 1999 amending, with regard to the level of the
      standard rate, Directive 77/388;
2.    Orders the Federal Republic of Germany to pay the costs.
(1) OJ C 131 of 1.6.2002.
                                                                                              JUDGMENT OF THE COURT
                                                                                                      (Sixth Chamber)
                                                                                                    of 23 October 2003
                  JUDGMENT OF THE COURT                                      in Case C-154/02 (Reference for a preliminary ruling from
                                                                                        the Hässleholms tingsrätt): Jan Nilsson (1)
                          (Sixth Chamber)
                                                                             (International trade in endangered species of wild fauna
                        of 23 October 2003                                   and flora — CITES — Regulation (EC) No 338/97 —
                                                                             Articles 2(w) and 8(3) — Notion of ‘worked specimen’ —
in Case C-115/02 (Reference for a preliminary ruling from                    Stuffed animal — Concept of ‘specimen acquired more than
the Cour de cassation): Administration des douanes et                        50 years previously’ — Manner of acquisition — Exemption
      droits indirects v Rioglass SA, Transremar SL (1)                        — Regulation (EC) No 1808/2001 — Articles 29 and 32)
(Free movement of goods — Measures having equivalent                                                   (2003/C 304/12)
effect — Procedures for detention under customs control —
Goods in transit intended for the market of a non-member
              country — Spare parts for motor cars)                                             (Language of the case: Swedish)
                           (2003/C 304/11)                                   (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                     (Language of the case: French)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                           In Case C-154/02: Reference to the Court under Article 234
                                                                             EC by Hässleholms tingsrätt (Sweden) for a preliminary ruling
                                                                             in the criminal proceedings pending before that court against
                                                                             Jan Nilsson, on the interpretation of Council Regulation (EC)
In Case C-115/02: Reference to the Court under Article 234                   No 338/97 of 9 December 1996 on the protection of species
EC by the Cour de cassation (France) for a preliminary                       of wild fauna and flora by regulating trade therein (OJ 1997
ruling in the proceedings pending before that court between                  L 61, p. 1), as amended by Commission Regulation (EC)