CELEX: C1997/009/07
Language: en
Date: 1997-01-11 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 24 October 1996 in Case C-317/94 (reference for a preliminary ruling from the VAT and Duties Tribunal): Elida Gibbs Ltd v. Commissioners of Customs and Excise (Value-added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount)

No C 9/4             LJN                    Official Journal of the European Communities                                     11 . 1 . 97
                JUDGMENT OF THE COURT                                                 JUDGMENT OF THE COURT
                           ( Sixth Chamber)                                                     ( Sixth Chamber)
                        of 24 October 1996                                                    of 24 October 1996
 in Case C-217/94 (reference for a preliminary ruling from              in Case C-3 17/94 (reference for a preliminary ruling from
 the Commissione Tributaria di Primo Grado di Bolzano ):                the VAT and Duties Tribunal ): Elida Gibbs Ltd v.
      Eismann Alto Adige SRL v. Ufficio IVA di Bolzano ( ! )                      Commissioners of Customs and Excise ( ] )
 (Value-added tax — Interpretation of Article 22 (8) of the             (Value-added tax — Sixth Directive — Money-off and
 sixth Directive (77/388/EEC) as amended by Directive 91/                          cash-back coupons — Taxable amount)
 680/EEC — Equal treatment of domestic transactions and
 transactions carried out between Member States by                                                  ( 97/C 9/07)
                            taxable persons)
                               ( 97/C 9/06 )
                                                                                       (Language of the case: English)
                  (Language of the case: Italian)
                                                                        In Case C-3 17/94 : reference to the Court pursuant to
                                                                        Article 177 of the EC Treaty from the VAT and Duties
                                                                        Tribunal, London, for a preliminary ruling in the
    (Provisional translation; the definitive translation will be
                                                                        proceedings pending before that court between Elida
           published in the European Court Reports)                     Gibbs Ltd and Commissioners of Customs and Excise —
                                                                        on the interpretation of Article 11 of the sixth Directive,
                                                                        Council Directive 77/388/EEC of 17 May 1977 on the
In Case C-2 17/94: reference to the Court pursuant to                   harmonization of the laws of the Member States relating
Article 177 of the EC Treaty from the Commissione                       to turnover taxes — common system of value-added tax:
Tributaria di primo grado (Tax Court of First Instance ),               uniform basis of assessment (2 ) — the Court ( Sixth
Bolzano ( Italy), for a preliminary ruling in the proceedings           Chamber ), composed of: G. F. Mancini, President of the
pending before that court between Eismann Alto Adige                    Chamber, C. N. Kakouris ( Rapporteur) and G. Hirsch,
SRL and Ufficio IVA di Bolzano — on the interpretation                  Judges; N. Fennelly, Advocate-General; L. Hewlett,
of Article 22 ( 8 ) of the sixth Council Directive ( 77/388/
                                                                        Administrator, for the Registrar, has given a judgment on
EEC ) of 17 May 1977 on the harmonization of the laws                   24 October 1996 , in which it has ruled:
of the Member States relating to turnover taxes —
common system of value-added tax: uniform basis of
assessment (2 ), as amended by Article 28h inserted by
Council Directive 91 /680/EEC of 16 December 1991                       1 . Article 11 (A) (1 ) (a) and Article 11 (C) (1 ) of the
supplementing the common system of value-added tax and                      sixth Directive, Council Directive 77/388/EEC of
amending Directive 77/388/EEC with a view to the                            17 May 1977 on the harmonization of the laws of the
abolition of fiscal frontiers ( 3 ) — the Court ( Sixth                     Member States relating to turnover taxes — common
Chamber), composed of: G. F. Mancini, President of the                      system of value-added tax: uniform basis of
Chamber, C. N. Kakouris and G. Hirsch ( Rapporteur),                        assessment, are to be interpreted as meaning that
Judges; M. B. Elmer, Advocate-General; H. von Holstein,                     where: (a) a manufacturer issues a money-off coupon,
Deputy Registrar, for the Registrar, has given a judgment                   which is redeemable at the amount stated on the
on 24 October 1996, in which it has ruled:                                  coupon by, or at the expense of the manufacturer in
                                                                            favour of the retailer, (b) the coupon, which is
                                                                            distributed to a potential customer in the course of a
Article 22 (8) of the sixth Council Directive (77/388/EEC)                  sales promotion campaign, may be accepted by the
of 17 May 1977 on the harmonization of the laws of the                      retailer in payment for a specified item of goods,
Member States relating to turnover taxes — common                           (c) the manufacturer has sold the specified item at the
system of value-added tax: uniform basis of assessment, as                  'original supplier's price ' direct to the . retailer and
amended by Article 28h inserted by Council Directive 91 /                   (d) the retailer takes the coupon from the customer on
680/EEC of 16 December 1991 supplementing the                               sale of the item, presents it to the manufacturer and is
common system of value-added tax and amending                               paid the stated amount, the taxable amount is equal to
Directive 77/388/EEC with a view to the abolition of                        the selling price charged by the manufacturer, less the
fiscal frontiers, is to be interpreted as not precluding a                  amount indicated on the voucher and refunded. The
national rule requiring accompanying documents to be                        same applies if the original supply is made by the
drawn up in respect of goods transported within the                         manufacturer to a wholesaler rather than directly to a
                                                                            retailer.
confines of the Member State concerned.
(!) OJ No C 275 , 1 . 10 . 1994, p . 15 .
(2 ) OJ No L 145 , 13 . 6 . 1977, p . 1 .                               2 . Article 11 (A) (1 ) (a) and Article 11 (C) (1 ) of the
( 3 ) OJ No L 376, 31 . 12 . 1991 , p . 1 .                                 sixth Directive are to be interpreted as meaning that
                                                                            where (a) in the course of a promotion scheme a
                                                                            manufacturer sells items of goods at the
                                                                            'manufacturer's price ' direct to a retailer, (b) a cash­
 ---pagebreak---  11 . 1 . 97          I EN |                 Official Journal of the European Communities                                     No C 9/5
      back coupon for an amount stated on the packaging                 Azevedo, 61 rue de Gasperich — the Court ( Sixth
      of those items entitles the customer, if he proves                Chamber), composed of: C. N. Kakouris, acting for the
      purchase of one of those items and satisfies other                President of the Chamber, P. J. G. Kapteyn and H.
      conditions printed on the coupon, to present the                  Ragnemalm ( Rapporteur), Judges; A. La Pergola,
      coupon to the manufacturer in return for payment of               Advocate-General; R. Grass, Registrar, has given a
      the stated amount, and (c) a customer purchases such              judgment on 24 October 1996, in which it:
      an item from a retailer, presents the coupon to the
      manufacturer and is paid the stated amount, the
      taxable amount is equal to the selling price charged by           1 . Dismisses the appeal.
      the manufacturer, less the amount indicated on the
      coupon and refunded. The same applies if the original
      supply is made by the manufacturer to a wholesaler
      rather than directly to a retailer.                               2 . Orders the appellant to pay the costs.
H OJ No C 386, 31 . 12 . 1994, p . 8 .                                  0 ) OJ No C 87, 8 . 4 . 1995 , p . 5 .
(2 ) OJ No L 145 , 13 . 6 . 1977, p . 1 .
                 JUDGMENT OF THE COURT                                                JUDGMENT OF THE COURT
                           ( Sixth Chamber)                                                    of 24 October 1996
                        of 24 October 1996
                                                                        in Case C-72/95 (reference for a preliminary ruling from
in Case C-32/95 P: Commission of the European                           the Netherlandse Raad van State): Aannemersbedrijf P. K.
Communities v. Lisrestal — Organização Gestão de                        Kraaijeveld BV and Others v. Gedeputeerde Staten van
           Restaurantes Colectivos Lda and Others (^                                             Zuid-Holland (M
(European Social Fund — Decision reducing financial                     (Environment — Directive 85/337/EEC — Assessment of
assistance initially granted — Infringement of the rights of            the effects of certain public and private projects on the
     the defence — Right of interested parties to be heard)                                        environment)
                               ( 97/C 9/08 )                                                        ( 97/C 9/09 )
               (Language of the case: Portuguese)                                       (Language of the case: Dutch)
  (Provisional translation; the definitive translation will be
            published in the European Court Reports)                      (Provisional translation; the definitive translation will be
                                                                                 published in the European Court Reports)
In Case C-32/95 P: Commission of the European
Communities ( Agents: Ana Maria Alves Vieira and                        In Case C-72/95 : reference to the Court pursuant to
Nicholas Khan ) — appeal against the judgment of the                    Article 177 of the EC Treaty from the Nederlandse Raad
Court of First Instance of the European Communities of                  van State ( Netherlandse State Council ) for a preliminary
6 December 1994 in Case T-450/93 Lisrestal and Others v.                ruling in the proceedings pending before that court
Commission [ 1994] ECR 11-1177, seeking to have that                    between Aannemersbedrijf P. K. Kraaijeveld BV and
judgment set aside in part, the other parties to the                    Others v. Gedeputeerde Staten van Zuid-Holland — on
proceedings being: Lisrestal — Organização Gestão de                    the interpretation of Council Directive 85/337/EEC of
Restaurantes Colectivos Lda, a company incorporated                     27 June 1985 on the assessment of the effects of certain
under Portuguese law, established in Almada ( Portugal ),               public and private projects on the environment ( 2 ) and on
Gabinete Tecnico de Informática Lda ( GTI ), a company                  the duty of national courts to ensure that a directive
incorporated under Portuguese law, established in Lisbon,               having direct effect is complied with, although no
Lisnico — Serviço Marítimo Internacional Lda, a                         individual has invoked it — the Court, composed of: G. C.
company incorporated under Portuguese law, established                  Rodriguez Iglesias, President, G. F. Mancini, J. L. Murray,
in Almada, Rebocalis — Rebocagem e Assistência                          L. Sevón ( Rapporteur), Presidents of Chambers, C. N.
Maritima Lda, a company incorporated under Portuguese                   Kakouris, P. J. G. Kapteyn, C. Gulmann, D. A. O.
law, established in Almada, and Gaslimpo — Sociedade de                 Edward, J. -P. Puissochet. G. Hirsch and M. Wathelet,
Desgasificação de Navios SA, a company incorporated                     Judges; M. B. Elmer, Advocate-General; D. Louterman-
under Portuguese law, established in Almada, represented                Hubeau, Principal Administrator, for the Registrar, has
by Manuel Rodrigues, of the Lisbon Bar, with an address                 given a judgment on 24 October 1996 , in which it has
for service in Luxemburg at the Chambers of Angelo Alves                ruled :