CELEX: C2000/163/14
Language: en
Date: 2000-06-10 00:00:00
Title: Case C-102/00: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by judgment of that court of 28 April 1999 in the case of Welthgrove BV against Secretary of State for Finances

10.6.2000                EN                    Official Journal of the European Communities                                           C 163/9
Pleas in law and main arguments                                           Reference for a preliminary ruling by the Hoge Raad der
                                                                          Nederlanden by judgment of that court of 28 April 1999
                                                                          in the case of Welthgrove BV against Secretary of State
The pleas in law and main arguments are the same as in Case                                           for Finances
C-57/00 P.
                                                                                                    (Case C-102/00)
(1) OJ 2000 C 79, p. 22.
                                                                                                   (2000/C 163/14)
                                                                          Reference has been made to the Court of Justice of the
                                                                          European Communities by judgment of the Hoge Raad der
                                                                          Nederlanden (Supreme Court of the Netherlands) of 28 April
                                                                          1999, received at the Court Registry on 20 March 2000, for a
                                                                          preliminary ruling in the case of Welthgrove BV against
                                                                          Secretary of State for Finances on the following questions:
Action brought on 7 March 2000 by the Commission of                       1. In light of the judgment in Polysar (1), particularly para-
 the European Communities against the French Republic                          graphs 13 and 14 thereof, where a parent company
                                                                               involves itself in the management of a subsidiary, is the
                           (Case C-84/00)                                      receipt of dividends from that subsidiary to be deemed to
                                                                               constitute consideration for such involvement within the
                                                                               meaning of Article 11(A)(1)(a) of the Sixth Directive (2)?
                          (2000/C 163/13)
                                                                          2. If the answer to the first question is in the negative, does
                                                                               the mere fact that the appellant involves itself in the
An action against the French Republic was brought before the
                                                                               management of its subsidiary companies, in the manner
Court of Justice on 7 March 2000 by the Commission of the
                                                                               described in paragraph 14 of the Polysar judgment, mean
European Communities, represented by Richard Wainwright,
                                                                               that the appellant is to be deemed a taxable person within
Principal Legal Adviser, acting as Agent, with an address for
                                                                               the meaning of Article 4 of the Sixth Directive?
service in Luxembourg at the office of Carlos Gómez de la
Cruz, Wagner Centre, Kirchberg.
                                                                          3. If the answer to the first or second question is affirmative,
                                                                               does such involvement come within the exception of
The applicant claims that the Court should:                                    Article 13B(d)(5) of the Sixth Directive, that is to say within
                                                                               the transactions mentioned therein?
— declare that, by failing to allow the marketing within
     France of works made of precious metals which come                   (1) Case C-60/90 [1991] ECR I-3111.
     from other Member States and which indicate a standard               (2) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
     of fineness of ‘999 parts per thousand’, despite the fact                harmonization of the laws of the Member States relating to
     that that standard is commonly used in commercial                        turnover taxes — Common system of value added tax: uniform
     practice, the French Republic has failed to comply with its              basis of assessment (OJ 1977 L 145, p. 1).
     obligations under Article 30 of the EC Treaty (now, after
     amendment, Article 28 EC);
— order the French Republic to pay the costs.
                                                                          Action brought on 17 March 2000 by the Commission of
Pleas in law and main arguments
                                                                          the European Communities against the Hellenic Republic
The Commission considers that the exclusion by the French                                           (Case C-103/00)
legislation (1) of a standard of fineness of 999 parts per
thousand, in relation to both works made from gold and                                             (2000/C 163/15)
works made from silver and platinum, cannot be justified
either on grounds of consumer protection or on grounds of
fair trading.                                                             An action against the Hellenic Republic was brought before
                                                                          the Court of Justice of the European Communities on 17 March
                                                                          2000 by the Commission of the European Communities,
                                                                          represented by Richard Wainwright, Principal Legal Adviser in
(1) In the present case, Articles 521 and 522 of the Code Général des
                                                                          its Legal Service, and Panagiotis Panagiotopoulos, a national
    Impôts (General Tax Code), as amended by Law 94-6.
                                                                          civil servant on secondment to its Legal Service, with an
                                                                          address for service in Luxembourg at the office of Carlos
                                                                          Gómez de la Cruz, of its Legal Service, Wagner Centre,
                                                                          Kirchberg.