CELEX: C1996/354/14
Language: en
Date: 1996-11-23 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 26 September 1996 in Case C-327/94 (reference for a preliminary ruling from the Finanzgericht, Cologne): Jürgen Dudda v. Finanzamt Bergisch Gladbach (Value added tax - Interpretation of Article 17 (2) and Article 3 (a) of Directive 77/388/EEC and of Article 3 (b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country)

No C 354/ 8             EN                   Official Journal of the European Communities                                   23 . 11 . 96
      capital must be interpreted as applying, where a                       he provides constitutes a prerequisite for the
      company benefits from an interest-free loan, to the                    performance of the principal artistic or entertainment
      amount of interest saved.                                              service supplied.
2 . Article 10 of Directive 69/335/EEC does not preclude                2 . The fact that the person concerned has undertaken in
      the levying of income tax on a parent company which                    addition to coordinate the sound effects to be produced
      has granted an interest-free loan to one of its                        with his assistance with certain visual effects produced
      subsidiaries, on the basis of interest fixed after the                 by other persons cannot affect the answer given to the
      event.                                                                 first question.
( 1 ) OJ No C 351 , 10 . 12 . 1994 .                                    (') OJ No C 392 , 31 . 12 . 1994 .
               JUDGMENT OF THE COURT
                                                                                       JUDGMENT OF THE COURT
                          ( Sixth Chamber)
                                                                                                ( Sixth Chamber )
                      of 26 September 1996
                                                                                             of 26 September 1996
in Case C-327/94 ( reference for a preliminary ruling from
the Finanzgericht, Cologne ): Jiirgen Dudda v. Finanzamt                in Case C-43/95 ( reference for a preliminary ruling from the
                       Bergisch Gladbach (')                            Hogsta Domstolen ): Data Delecta Aktiebolag and Ronny
                                                                                         Forsberg v. MSL Dynamics (')
 ( Value added tax — Interpretation of Article 17 (2) and
Article 3 (a) of Directive 77/388/EEC and of Article 3 (b)              (Equal treatment — Discrimination on grounds of
and the first paragraph of Article 5 of Directive                       nationality — Security for the costs of judicial
 79/1072/EEC — Refund of value added tax to taxable                                                 proceedings)
    persons not established in the territory of the country)                                       ( 96/C 354/ 15 )
                            ( 96/C 354/ 14 )
                                                                                        (Language of the case: Swedish)
                (Language of the case: German)
                                                                        (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-43/95 : reference to the Court under Article 177 of
In Case C-327/94 : reference to the Court under Article 177             the EC Treaty from the Hogsta Domstolen [ Supreme
of the EC Treaty from the Finanzgericht [Finance Court],                Court], Stockholm, for a preliminary ruling in the
 Cologne ( Germany ) for a preliminary ruling in the                    proceedings pending before that court between Data
 proceedings pending before that court between Jiirgen                  Delecta Aktiebolag and Ronny Forsberg, and MSL
 Dudda and Finanzamt Bergisch Gladbach on the                           Dynamics Ltd — on the interpretation of Article 6 of the EC
 interpretation of Article 9 ( 2 ) of the sixth Council Directive       Treaty — the Court ( Sixth Chamber ) composed of: C. N.
 77/388/EEC of 17 May 1977 on the harmonization of the                  Kakouris , President of the Chamber, G. F. Mancini and
 laws of the Member States relating to turnover taxes —                 P. J. G. Kapteyn ( Rapporteur ), Judges; A. La Pergola ,
 common system of value added tax : uniform basis of                    Advocate-General, R. Grass, Registrar, gave a judgment on
 assessment ( OJ No L 145 , 1977, p. 1 ), the Court ( Sixth             26 September 1996 , the operative part of which is as
 Chamber ), composed of: C. N. Kakouris ( Rapporteur ),                 follows :
 President of the Chamber, P. J. G. Kapteyn and J. L. Murray,
Judges ; N. Fennelly, Advocate-General ; H. von Holstein,                The first paragraph of Article 6 of the EC Treaty must be
 Deputy Registrar, has given a judgment on 26 September                  interpreted as precluding a Member State from requiring
  1996 in which it rules :
                                                                        security to be lodged for the costs ofjudicial proceedings by
                                                                        a legal person established in another Member State which
  1 . The first indent of Article 9 (2) (c) of the sixth Council         has brought, before one of its courts, an action against one
       Directive 77/388/EEC of 17 May 1977 on the                        of its nationals or a company established in the Member
       harmonization of the laws of the Member States relating           State in question , where no such requirement can be
       to turnover taxes — common system of value added tax:             imposed on legal persons from that State, in a situation in
       uniform basis of assessment must be interpreted as                which the action is connected with the exercise of
       covering the activity of a person who provides                    fundamental freedoms guaranteed by Community law.
       sound-engineering for artistic or entertainment events
       by choosing and operating the equipment used,                     (') OJ No C 119 , 13 . 5 . 1995 .
       adjusting it to the particular acoustic conditions and the
       desired sound effects, and who supplies the requisite
       equipment and operating staff, where the service which