CELEX: C1996/354/09
Language: en
Date: 1996-11-23 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 17 September 1996 in Joined Cases C-246/94, C-247/94, C-248/94 and C-249/94 (references for preliminary rulings from the Corte Suprema di Cassazione): Cooperativa Agricola Zootecnica S. Antonio and Others v. Amministrazione delle Finanze dello Stato (Commission Regulations (EEC) No 612/77 and (EEC) No 1384/77 - Special import arrangements in respect of certain young male bovine animals for fattening - Council Directive 79/623/EEC)

23 . 11 . 96           I EN                  Official Journal of the European Communities                                No C 354/5
15 October 1968 on freedom of movement for workers                      Council Directive 91 / 1 56/EEC of 18 March 1991 amending
within the Community ( Official Journal, English Special                Directive 75/442/EEC on waste ( OJ No L 78 , 1991 , p. 32 )
Edition 1968 ( II ), p. 475 ), — the Court ( Fifth Chamber )            — the Court ( First Chamber ), composed of: D. A. O.
composed of: D.A. O. Edward, President of the Chamber,                  Edward, President of the Chamber, L. Sevon ( Rapporteur )
J. -P. Puissochet, C. Gulmann, P. Jann ( Rapporteur ) and L.            and M. Wathelet, Judges; N. Fennelly, Advocate-General ;
Sevon, Judges ; Advocate-General : D. Ruiz-Jarabo Colomer,              R. Grass, Registrar, gave a judgment on 12 September 1996 ,
Registrar: H. von Holstein, Deputy Registrar, has given a               the operative part of which is as follows :
judgment on 12 September 1996 , in which it:
                                                                        Article 5 and the third paragraph of Article 189 of the EC
 1 . declares that, by requiring that dependent children of             Treaty must be interpreted as not precluding a Member
      migrant workers of the Community residing in Belgium              State from imposing criminal penalties to ensure compliance
      have completed their secondary education in an                    with the obligations laid down by Council Directive
      establishment subsidized or approved by the Belgian               91 / 1 56/EEC of 18 March 1991 amending Directive
      State or by one of its communities in order to be eligible        75/442/EEC on waste, provided that th.ose penalties are
     for tideover allowances, the Kingdom of Belgium has                analogous to those applicable to infringements of national
      failed to fulfil its obligations under Article 48 of the EC       law ofa similar nature and importance and are, in any event,
      Treaty and Article 7 ofRegulation (EEC) No 1612/68 of             effective, proportionate and dissuasive.
      the Council of 15 October 1968 on freedom of
      movement for workers within the Community;                        (') OJ   No C 119 , 13 . 5 . 1995 ,
                                                                            OJ   No C 137,  3 . 6 . 1995 ,
2 . dismisses the remainder of the application;                             OJ   No C 159,  24 . 6 . 1995 ,
                                                                            OJ   No C 208 , 12 . 8 . 1995 .
3 . orders the parties to bear their own costs.
(') OJ No C 351 , 1994 .
                                                                                      JUDGMENT OF THE COURT
                                                                                                   ( Sixth Chamber )
                                                                                              of 17 September 1996
                JUDGMENT OF THE COURT                                   in Joined Cases C-246/94 , C-247/94 , C-248/94 and
                            (First Chamber)                             C-249/94 ( references for preliminary rulings from the Corte
                                                                        Suprema di Cassazione ): Cooperativa Agricola Zootecnica
                        of 12 September 1996                            S. Antonio and Others v . Amministrazione delle Finanze
in Joined Cases C-58/95 , C-75/95 , C-l 12/95 , C-l 19/95 ,                                           dello Stato ( 1 )
C-123/95 , C-135 /95 , C-140/95 , C-141 /95 , C-154/95 and               (Commission Regulations (EEC) No 612/77 and (EEC)
C-157/95 ( reference for a preliminary ruling from the                  No 1384/77 — Special import arrangements in respect of
Pretura Circondariale di Roma, Sezione Distaccata di Tivoli              certain young male bovine animals for fattening — Council
 and Sezione Distaccata di Castelnuovo di Porto ): Criminal                                  Directive 79/623/EEC)
      proceedings against Sandro Gallotti and Others ( 1 )
                                                                                                      ( 96/C 354/09 )
 (Approximation of laws — Waste — Directive
                              91/156/EEC)
                                                                                        (Language of the case: Italian)
                             ( 96/C 354/08 )
                                                                         (Provisional translation; the definitive translation will be
                  (Language of the case: Italian)                                 published in the European Court Reports)
 (Provisional translation; the definitive translation will be            In Joined Cases C-246/94 , C-247/94 , C-248/94 and
           published in the European Court Reports)                      C-249/94 : references to the Court under Article 177 of the
                                                                         EC Treaty from the Corte Suprema di Cassazione [ Court of
 In Joined Cases C-58/95 , C-75/95 , C-l 12/95 , C-l 19/95 ,             Cassation ] for preliminary rulings in the proceedings
 C-123/95 , C-135/95 , C-140/95 , C-141 /95 , C-154/95 and               pending before that court between Cooperativa Agricola
 C-157/95 : reference to the Court under Article 177 of the              Zootecnica S. Antonio and Others and Amministrazione
 EC Treaty from the Pretura Circondariale di Roma , Sezione              delle Finanze dello Stato — on the interpretation of Council
 Distaccata di Tivoli and Sezione Distaccata di Castelnuovo              Directive 79/623/EEC of 25 June 1979 on the har­
 di Porto [District Magistrate's Court, Rome , Tivoli Division           monization of provisions laid down by law , regulation or
 and Castelnuovo di Porto Divisioni for a preliminary ruling             administrative action relating to customs debt ( OJ No
 in the criminal proceedings pending before that court                   L 179 , 1979 , p. 31 ) and Commission Regulation ( EEC )
 against Sandro Gallotti, Roberto Censi , Giuseppe Salmaggi ,            No 612/77 of 24 March 1977 laying down rules for the
 Salvatore Pasquire , Massimo Zappone, Francesco Segna                   application of the special import arrangements in respect of
 and Others, Cesare Cervetti, Mario Gasbarri , Isidoro                   certain young male bovine animals for fattening ( OJ No
 Narducci and Fulvio Smaldone on the interpretation of                   L 77, 1977, p. 18 ), as amended by Commission Regulation
 ---pagebreak--- No C 354/6             EN                  Official Journal of the European Communities                                            23 . 11 . 96
 ( EEC ) No 1384/77 of 27 June 1977 ( OJ No L 157, 1977,              relating to turnover taxes — common system of value added
 p. 16 ), and on the validity of Commission Regulation ( EEC )        tax : uniform basis of assessment ( OJ No L 145 , 1977, p. 1 )
 No 1121 /87 of 23 April 1987 amending Regulations ( EEC )            and of Article 3 ( b ) and the first paragraph of Article 5 of the
 No 612/77 and ( EEC ) No 1 1 36/79 as regards the release of         eighth Council Directive 79/ 1072/EEC of 6 December 1979
 the security for certain special import arrangements in the          on the harmonization of the laws of the Member States
 beef and veal sector ( OJ No L 109 , 1987, p. 12 ) — the Court       relating to turnover taxes — arrangements for the refund of
 ( Sixth Chamber ), composed of: C. N. Kakouris                       value added tax to taxable persons not established in the
 ( Rapporteur ), President of the Chamber, G. Hirsch and              territory of the country ( OJ No L 331 , 1979 , p. 11 ), the
 G. F. Mancini, Judges ; P. Leger, Advocate-General; H. von           Court ( Sixth Chamber ), composed of: C. N. Kakouris ,
 Holstein, Deputy Registrar, for the Registrar, has given a           President of the Chamber, G. Hirsch ( Rapporteur ) and
 judgment on 17 September 1996 , in which it rules :                  P. J. G. Kapteyn, Judges; G. Tesauro, Advocate-General ;
                                                                      H. A. Riihl , Principal Administrator, for the Registrar, has
 1 . Article 2 (d) of Council Directive 79/623/EEC of                 given a judgment on 26 September 1996 in which it
                                                                      rules :
      25 June 1979 on the harmonization of provisions laid
      down by law, regulation or administrative action
      relating to customs debt has direct effect and confers on       Article 3 (b) of the eighth Council Directive 79/1072/EEC,
      individuals rights which they may assert against a              of 6 December 1979, on the harmonization of the laws of
      Member State which has failed to transpose the directive        the Member States relating to turnover taxes —
      into national law, and which the national courts must           arrangements for the refund of value added tax to taxable
      safeguard.                                                      persons not established in the territory of the country, is to
                                                                      be interpreted as meaning that the fact that a lawyer
2 . Article 2 (d) of Directive 79/623/EEC is also applicable          benefits, pursuant to Article 28 (3) (b) of the sixth Council
      where Commission Regulation (EEC) No 612/77 of                  Directive 77/388/EEC, of 17 May 1977, on the
      24 March 1 977 laying down rules for the application of         harmonization of the laws of the Member States relating to
      the special import arrangements in respect of certain           turnover taxes — common system of value added tax:
      young male bovine animals for fattening, as amended by          uniform basis of assessment, and Annex F thereto, from an
      Commission Regulation (EEC) No 1384/77 of 27 June               exemption in the Member State in which he is established
      1977, is infringed.                                             does not entitle him to request the competent authorities of
                                                                      that Member State to issue the certificate mentioned therein
                                                                      and he is not, accordingly, entitled to a refund of the VAT
C ) OJ No C 331 , 26 . 11 . 1994 .
     OJ No C 316 , 12 . 11 . 1994 .
                                                                      charged on services supplied to him in a Member State in
                                                                      which he is not established and in which services supplied by
                                                                      lawyers are not exempted.
                                                                      (') OJ No C 178 , 30 . 6 . 1993 .
                JUDGMENT OF THE COURT
                        ( Sixth Chamber )
                     of 26 September 1996                                           JUDGMENT OF THE COURT
in Case C-302/93 ( reference for a preliminary ruling from                                    ( Fourth Chamber )
the Gerechtshof, The Hague ): Etienne Debouche v.                                          of 26 September 1996
         Inspecteur der Invoerrechten en Accijnzen (')
                                                                     in Case C-230/94 ( reference for a preliminary ruling from
(Value added tax — Interpretation ofArticle 1 7 (2) and (3)          the      Bundesfinanzhof):      Renate      Enkler     v.     Finanzamt
(a) ofDirective 77/388/EEC and ofArticle 3 (b) and the first                                      Homburg ( 1 )
paragraph ofArticle 5 ofDirective 79/1 072/EEC — Refund
of value added tax to taxable persons not established in the          (Sixth VAT Directive — Definition of economic activity —
                                                                                                Taxable amount)
                    territory of the country)
                                                                                                  96/C 354/ 11 )
                          ( 96/C 354/ 10 )
                                                                                    (Language of the case: German)
                 (Language of the case: Dutch)
                                                                      (Provisional translation; the definitive translation will be
(Provisional translation; the definitive translation will be                   published in the European Court Reports)
          published in the European Court Reports)
                                                                     In Case C-230/94 : reference to the Court under Article 177
In Case C-302/93 : reference to the Court under Article 177          of the EC Treaty from the Bundesfinanzhof [Federal Finance
of the EEC Treaty from the Gerechtshof [ Regional Court of           Court, Germany] for a preliminary ruling in the proceedings
Appeal], The Hague ( Netherlands ) for a preliminary ruling          pending before that court between Renate Enkler and
in the proceedings pending before that court between                 Finanzamt ( Tax Office ) Homburg on the interpretation of
Etienne Debouche and Inspecteur der Invoerrechten en                 Articles 4(1 ) and ( 2 ), 6 ( 2 ) ( a ) and 11 A ( 1 ) ( c ) of the sixth
Accijnzen on the interpretation of Articles 17 ( 2 ) and ( 3 ) ( a ) Council Directive ( 77/388/EEC ) of 17 May 1977 on the
of the sixth Council Directive 77/388/EEC of 17 May 1977             harmonization of the laws of the Member States relating to
on the harmonization of the laws of the Member States                turnover taxes — common system of value added tax: