CELEX: C1997/228/20
Language: en
Date: 1997-07-26 00:00:00
Title: Reference for a preliminary ruling by the Tribunale Civile di Bologna, Sezione Lavoro, by order of that court of 16 April 1997 in the case of Barbara Bellone against Yokohama SpA (Case C-215/97)

No C 228/ 10            EN                   Official Journal of the European Communities                                         26 . 7. 97
— order the Portuguese Republic to pay the costs.                       1 . Is Article 13 ( A) ( 1 ) of the Sixth Directive (') to be
                                                                             interpreted as meaning that two natural persons ( i.e.
Pleas in law and main arguments adduced in support:                          individuals) who carry on business in common as
                                                                             partners        cannot         claim     exemption        under
Under the third paragraph of Article 189 of the EC Treaty,                   subparagraph ( b ) in the circumstances summarized in
a directive is to be binding, as to the result to be achieved,               the schedule to these questions and on the assumptions
upon each Member State to which it is addressed. Under                       that :
Article 395 and Annex XXXVI of the Act concerning the
conditions of accession of the Portuguese Republic to the                    ( i ) the business consists of medical care and closely
                                                                                    related activities:
European Communities, Directive 75/440/EEC is
applicable in Portugal as from 1 January 1989; the period                           and
for the entry into force of the necessary provisions of
domestic law thus expired on that date . Despite the                         ( ii ) they are 'duly recognized' and their activities are
prescribed periods having expired, the Portuguese                                   of a similar nature to those provided by ' hospitals'
Republic has nevertheless failed to adopt a systematic plan                         and/or     'centres     for   medical  treatment        or
of action including a timetable for the improvement of                              diagnosis '?
surface water, especially that falling within category A3 .
(') OJ No L 194, 25 . 7 . 1975 , p . 26 .
                                                                             In particular, are            the  partners  excluded      from
                                                                             exemption because :
                                                                             ( a ) they do not constitute a ' body' governed by public
                                                                                    law;
                                                                              ( b ) their activities are not undertaken under social
Reference for a preliminary ruling by the Tribunale Civile                          conditions comparable to those applicable to
di Bologna, Sezione Lavoro, by order of that court of                               bodies governed by public law ?
16 April 1997 in the case of Barbara Bellone against
                          Yokohama SpA
                                                                        2 . Is Article 13 (A) ( 1 ) of the Sixth Directive to be
                         ( Case C-215 /97 )
                                                                             interpreted as meaning that two natural persons
                            ( 97/C 228/20 )                                   ( i.e. individuals ) who carry on business in common
                                                                              as partners cannot claim exemption under
Reference has been made to the Court of Justice of the                        subparagraph (g) in the circumstances summarized in
European Communities by order of the Tribunale Civile di                      the schedule to these questions and on the assumption
Bologna, Sezione Lavoro ( District Civil Court of Bologna,                    that the services they supply are 'closely linked to
Employment Division ) of 16 April 1997, received at the                       welfare and social security work, including those
 Court Registry on 9 June 1997, for a preliminary ruling in                   supplied by old people's homes'?
the case of Barbara Bellone v. Yokohame SpA on the
following question:                                                     (') Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                            harmonization of the laws of the Member States relating to
                                                                            turnover taxes — Common system of value added tax :
Is Directive 86/653/EEC (') compatible with Articles 2 and                  uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977 , p. 1 ).
 9 of Italian Law No 204 of 3 May 1985 , which make the
 validity of agency contracts conditional upon commercial
 agents being entered in the appropriate register ?
 (') OJ No L 382 , 31 . 12 . 198 , p . 17 .
                                                                        Appeal brought on 9 June 1997 by the Council of the
                                                                        European Union against the judgment delivered on
                                                                         16 April 1997 by the First Chamber of the Court of First
                                                                        Instance of the European Communities in Case T-80/96
                                                                         between Ana Maria Fernandes Leite Mateus and Council
 Reference for a preliminary ruling by the VAT and Duties
 Tribunal, Belfast, by direction of that court of 4 June                                         of the European Union
 1997, in the case of Jennifer Gregg and Mervyn Gregg                                              ( Case C-218/97 P )
      against the Commissioners of Customs and Excise                                                 ( 97/C 228/22 )
                          ( Case C-216/97)
                             ( 97/C 228/21 )
                                                                         An appeal against the judgment delivered on 16 April
                                                                         1997 by the First Chamber of the Court of First Instance
 Reference has been made to the Court of Justice of the                  of the European Communities in Case T-80/96 between
 European Communities by direction of the VAT and                        Ana Maria Fernandes Leite Mateus and Council of the
 Duties Tribunal, Belfast, of 4 June 1997, which was                     European Union was brought before the Court of Justice
 received at the Court Registry on 9 June 1997, for a                    of the European Communities on 9 June 1997 by the
 preliminary ruling in the case of Jennifer Gregg and                    Council of the European Union, represented by Amadeu
 Mervyn Gregg against the Commissioners of Customs and                   Lopes Sabino, Diego Canga Fano and Therese Blanchet, of
 Excise , on the following questions :                                   its Legal Servie, with an address for service in