CELEX: C1996/133/15
Language: en
Date: 1996-05-04 00:00:00
Title: JUDGMENT OF THE COURT of 29 February 1996 in Case C-193/94 (reference for a preliminary ruling made by the Amtsgericht Tiergarten): Criminal proceedings against Sofia Skanavi and Konstantin Chryssanthakopoulos (Freedom of movement for persons - Driving licences - Obligation to exchange them - Penalties)

No C 133/8             EN                  Official Journal of the European Communities                                           4 . 5 . 96
certain wines in Italy and France, the Court, composed of                 Treaty precludes the driving of a motor vehicle by a
President, E. C. Rodriguez Iglesias, C. N. Kakouris and                   person who could have obtained a licence from the host
D. A. O. Edward ( Presidents of Chambers ) G. F. Mancini ,                State in exchange for the licence issued by another
F. A. Schockweiler, P. J. G. Kapteyn ( Rapporteur ),                      Member State but who did not make that exchange
C. Gulmann, J. L. Murray, P. Jann, H. Ragnemalm and                       within the prescribed period from being treated as
L. Sévon, Judges; Advocate-General : G. Cosmas, Registrar:                driving without a licence and thus rendered punishable
L. Hewlett, Administrator, has given a judgment on                        by imprisonment or a fine.
29 February 1996 , in which it:
                                                                      (') OJ No C 233 , 20 . 8 . 1994 .
 1 , dismisses the application;
2 , orders the Commission to pay the costs.
C ) OJ No C 174 , 25 . 6 . 1994 .
                                                                                    JUDGMENT OF THE COURT
                                                                                              ( Fifth Chamber)
                                                                                          of 29 February 1996
                                                                      in Case C-215/94 ( Reference for a preliminary ruling from
               JUDGMENT OF THE COURT                                  the Bundesfinanzhof): Jürgen Mohr v. Finanzamt Bad
                      of 29 February 1996                                                         Segeberg ( 1 )
in Case C-193/94 ( reference for a preliminary ruling made            (VAT — Definition of suppply of services — Definitive
by the Amtsgericht Tiergarten ): Criminal proceedings                 discontinuation of milk production — Compensation
             against Sofia Skanavi and Konstantin                            received under Regulation (EEC) No 1336/86)
                    Chryssanthakopoulos ( 1 )                                                   (9 6/C 133/16 )
(Freedom of movement for persons — Driving licences —
          Obligation to exchange them — Penalties)                                   (Language of the case: German)
                          ( 96/C 133/15 )
                                                                      (Provisional translation; the definitive translation will be
                (Language of the case: German)                                 published in the European Court Reports)
(Provisional translation; the definitive translation will be         In Case C-215/94 : Reference to the Court under Article 177
          published in the European Court Reports)                   of the EC Treaty by the Bundesfinanzhof for a preliminary
                                                                     ruling in the proceedings pending before that court between
In Case C-193/94 : reference to the Court under Article 177          Jürgen Mohr and Finanzamt Bad Segeberg — on the
of the EC Treaty by the Amtsgericht ( Local Court)                   interpretation of Articles 6(1 ) and 1 1 (A) ( 1 ) ( a ) of the Sixth
Tiergarten, Berlin, for a preliminary ruling in the criminal          Council Directive ( 77/388/EEC ) of 17 May 1977 on the
proceedings before that court against Sofia Skanavi and              harmonization of the laws of the Member States relating to
Konstantin Chryssanthakopoulos — on the interpretation               turnover taxes — Common system of value added tax:
of Articles 6 , 8a and 52 of the EC Treaty — the Court,              uniform basis of assessment ( OJ No L 145 , 1977, p . 1 ) the
composed of G. C. Rodriguez Iglesias, President, C. N.               Court ( Fifth Chamber ), composed of D. A . O. Edward,
Kakouris and G. Hirsch, ( Presidents of Chambers ), G. F.            President of the Chamber, J. -P. Puissochet, J. C. Moitinho
Mancini ( Rapporteur), F. A. Schockweiler, J. C. Moitinho            de Almeida, C. Gulmann ( Rapporteur ) and L. Sevón,
de Almeida, C. Gulmann, J. L. Murray, P. Jann,                       Judges; F. G. Jacobs, Advocate-General; H. A. Rühl,
H. Ragnemalm and L. Sevón, Judges; P. Léger,                         Principal Administrator, gave a judgment on 29 February
Advocate-General; D. Louterman-Hubeau, Principal                      1 996 , the operative part of which is as follows :
Administrator, for the Registrar, has given a judgment on
29 February 1996 , the operative part of which is as                 Articles 6 (1 ) and 11 (A) (1 ) (a) of the Sixth Council
follows :                                                            Directive (77/388/EEC) of 17 May 1977, on the
                                                                     harmonization of the laws of the Member States relating to
I . As Community law stands at present and priòr to the              turnover taxes — Common system of value added tax:
     implementation of Council Directive 91 /439/EEC of29            uniform basis of assessment, is to be interpreted as meaning
     July 1991 on driving licences, Article 52 of the EC             that an undertaking to discontinue milk production given by
     Treaty does not preclude a Member State from requiring          a farmer under Regulation (EEC) No 1336/86 of 6 May
     the holder ofa driving licence issued by another Member          1986 fixing compensation for the definitive discontinuation
     State to exchange that licence for a licence of the host        of milk production does not constitute a supply of services.
     Member State within one year of taking up normal                Consequently, any compensation received for that purpose
     residence in that State in order to remain entitled to drive    is not subject to turnover tax.
     a motor vehicle there.
                                                                     0 ) OJ No C 275 , 1 . 10 . 1994 .
2 . In view of the resultant consequences, such as may arise
     in the national legal system in question, Article 52 of the