CELEX: C2002/156/19
Language: en
Date: 2002-06-29 00:00:00
Title: Case C-169/02: Reference for a preliminary ruling by the Østre Landsret by order of that Court of 1st May 2002 in the case of Dansk Postordreforening against Skatteministeriet

29.6.2002               EN                     Official Journal of the European Communities                                      C 156/11
Reference for a preliminary ruling by the Østre Landsret                  Appeal brought on 7 May 2002 by Schlüsselverlag J.S.
by order of that Court of 1st May 2002 in the case of                     Moser Gesellschaft m.b.H., J. Wimmer Medien GmbH
     Dansk Postordreforening against Skatteministeriet                    & Co KG, Styria Medien AG, Zeitungs- und Verlags-
                                                                          Gesellschaft m.b.H., Eugen Ruß Vorarlberger Zeitungs-
                                                                          verlag und Druckerei Gesellschaft mbH, ‘Die Presse’
                                                                          Verlags-Gesellschaft m.b.H. and ‘Salzburger Nachrichten’
                          (Case C-169/02)                                 Verlags-Gesellschaft m.b.H. & Co KG against the order
                                                                          made on 11 March 2002 by the Court of First Instance of
                                                                          the European Communities (Third Chamber) in Case T-3/
                                                                          02 between Schlüsselverlag J.S. Moser Gesellschaft m.b.H.,
                         (2002/C 156/19)                                  J. Wimmer Medien GmbH & Co KG, Styria Medien AG,
                                                                          Zeitungs- und Verlags-Gesellschaft m.b.H., Eugen Ruß
                                                                          Vorarlberger Zeitungsverlag und Druckerei Gesellschaft
                                                                          mbH, ‘Die Presse’ Verlags-Gesellschaft m.b.H. and ‘Salz-
                                                                          burger Nachrichten’ Verlags-Gesellschaft m.b.H. & Co KG
                                                                                and Commission of the European Communities
Reference has been made to the Court of Justice of the                                           (Case C-170/02 P)
European Communities by order of the Østre Landsret (Eastern
Regional Court) of 1st May 2002, received at the Court                                            (2002/C 156/20)
Registry on 6 May 2002, for a preliminary ruling in the case
of Dansk Postordreforening against Skatteministeriet on the
following questions:
                                                                          An appeal against the order made on 11 March 2002 by the
                                                                          Court of First Instance of the European Communities (Third
1.    Is Article 13(A)(1)(a) of the Sixth VAT Directive (Council          Chamber) in Case T-3/02 between Schlüsselverlag J.S. Moser
      Directive 77/388/EEC) (1) to be interpreted as meaning:             Gesellschaft m.b.H., J. Wimmer Medien GmbH & Co KG, Styria
                                                                          Medien AG, Zeitungs- und Verlags-Gesellschaft m.b.H., Eugen
                                                                          Ruß Vorarlberger Zeitungsverlag und Druckerei Gesellschaft
                                                                          mbH, ‘Die Presse’ Verlags-Gesellschaft m.b.H. and ‘Salzburger
      (i)   that a Member State has the right to levy VAT on              Nachrichten’ Verlags-Gesellschaft m.b.H. & Co KG and Com-
            the conveyance by the public postal services of COD           mission of the European Communities (1) was brought before
            letters and parcels to private persons where the              the Court of Justice of the European Communities on 7 May
            Member State has removed such items of mail from              2002 by Schlüsselverlag J.S. Moser Gesellschaft m.b.H., J.
            the exclusive right and obligation to convey mail             Wimmer Medien GmbH & Co KG, Styria Medien AG, Zeitungs-
            under the Member State’s national postal legislation,         und Verlags-Gesellschaft m.b.H., Eugen Ruß Vorarlberger
            or                                                            Zeitungsverlag und Druckerei Gesellschaft mbH, ‘Die Presse’
                                                                          Verlags-Gesellschaft m.b.H. and ‘Salzburger Nachrichten’ Ver-
                                                                          lags-Gesellschaft m.b.H. & Co KG, represented by Dr Michael
      (ii) is a Member State required not to levy VAT on such             Krüger, Rechtsanwalt, Linz.
            items of mail?
                                                                          The appellants claim that the Court should:
2.    If neither Question 1(i) or 1(ii) can be answered unequivo-         —     Set aside the contested order and give judgment in
      cally in the affirmative, what criteria should be used to                 accordance with the form of order sought in the appli-
      establish whether a Member State has a right, under the                   cation; in the alternative, set aside the contested order
      circumstances set out in Question 1(i), to levy VAT on                    and refer the case back to the Court of First Instance; in
      the conveyance of COD letters and parcels to private                      either case, order the defendant Commission to pay the
      individuals or is it required not to levy VAT on such                     costs.
      items of mail?
                                                                          Pleas in law and main arguments
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the              —     Incompleteness of findings of fact
    harmonization of the laws of the Member States relating to
    turnover taxes — Common system of value added tax: uniform                  The Court of First Instance took the Commission’s
    basis of assessment (OJ L 145 of 13.6.1977, p. 1).                          statement that the letters of 12 July 2001 and 3 Septem-
                                                                                ber 2001 ‘give the opinion of the merger control
                                                                                directorate and are not binding on the European Com-
                                                                                mission’ as the basis for its legal assessment without
                                                                                including the content of that statement in its findings of
                                                                                fact.