CELEX: C1999/048/27
Language: en
Date: 1999-02-20 00:00:00
Title: Reference for a preliminary ruling from the Pretura Circondariale di Brescia, by order of 24 November 1998, in the case of Centrosteel Srl v. Adipol GmbH (Case C-456/98)

20.2.1999              EN                  Official Journal of the European Communities                                  C 48/17
7. V i o l a t i o n o f t h e    legal   concept      of   the       3. What conditions must be satisfied for the issuer of an
     misuse of powers                                                     invoice to be acting in good faith?
     The Apellant further submits that the Court of First
     Instance made an error of law in applying the concept
     of misuse of powers in that:
                                                                      Reference for a preliminary ruling from the Pretura
                                                                      Circondariale di Brescia, by order of 24 November 1998,
     Ð it refused to appraise globally all the relevant and                  in the case of Centrosteel Srl v. Adipol GmbH
         consistent factors raised by the applicant and even
         omitted to examine an important number thereof;                                     (Case C-456/98)
                                                                                              (1999/C 48/27)
     Ð it illegally defined the type of facts which may
         constitute the objective, relevant and consistent            Reference has been made to the Court of Justice of the
         factors of a misuse of powers.                               European Communities by order of the Pretura
                                                                      Circondariale di Brescia (District Magistrate's Court,
                                                                      Brescia) of 24 November 1998, which was received at the
(1) OJ C 229, 2.9.1995, p. 22.
(2) OJ C 351, 30.12.1995, p. 17.
                                                                      Court Registry on 14 December 1998, for a preliminary
(3) Council Regulation No 17/62 of 6 February 1962 (First             ruling in the case of Centrosteel Srl v. Adipol GmbH on
    Regulation implementing Articles 85 and 86 of the Treaty)         the following questions:
    (OJ, English Special Edition 1959Ð1962, p. 87).
(4) Commission Regulation No 99/63/EEC of 25 July 1963 on the         1. What is the interpretation of Articles 52, 53, 54, 55,
    hearings provided for in Article 19(1) and (2) of Regulation          56, 57 and 58 of the EC Treaty; in particular, do
    No 17 (OJ, English Special Edition 1963Ð1964, p. 47).
                                                                          Articles 2 and 9 of Italian Law No 205 of 1985, under
                                                                          which entry in a register is compulsory for any person
                                                                          acting as an agent and an agency contract concluded
                                                                          by a person not entered on that register is void,
                                                                          constitute a restriction on the freedom of
                                                                          establishment?
Reference for a preliminary ruling by the Bundesfinanzhof             2. Do the provisions of the Treaty on freedom of
by order of that court of 15 October 1998 in the case of                  establishment contained in Articles 52 to 58 preclude
Schmeink & Cofreth AG & Co. KG against Finanzamt                          national legislation which makes the validity of an
 Borken and Manfred Strobel against Finanzamt Esslingen                   agency contract subject to entry of the commercial
                         (Case C-454/98)                                  agent in an appropriate register?
                          (1999/C 48/26)                              3. Do the provisions on freedom to provide services
                                                                          contained in Articles 59 to 66 preclude national
                                                                          legislation which makes the validity of an agency
Reference has been made to the Court of Justice of the                    contract subject to the requirement of entry of the
European Communities by order of the Bundesfinanzhof                      commercial agent in an appropriate register?
(Federal Finance Court) of 15 October 1998 received at
the Court Registry on 11 December 1998, for a
preliminary ruling in the cases of Schmeink & Cofreth AG
& Co. KG against Finanzamt Borken and Manfred
Strobel against Finanzamt Esslingen on the following
questions:                                                            Appeal brought on 16 December 1998 by Industrie des
                                                                      Poudres SpheÂriques against the judgment delivered on
                                                                      15 October 1998 by the Fifth Chamber, Extended
1. Does Community law require that provision be made                  Composition, of the Court of First Instance of the
     to allow rectification of an improperly invoiced tax as          European Communities in Case T-2/95 between Industrie
     part of the procedure for determining the tax or is it           des Poudres SpheÂriques and the Council of the European
     sufficient for the Member States to permit rectification         Union, supported by the Commission of the European
     only in a later procedure for determining whether                Communities, PeÂchiney EÂlectromeÂtallurgie and the
     payment of the tax is equitable (on objective'                  Chambre Syndicale de l'EÂlectromeÂtallurgie et de
     grounds)?                                                                                l'EÂlectrochimie
                                                                                            (Case C-458/98 P)
                                                                                              (1999/C 48/28)
2. Is it an imperative prerequisite for rectifying an
     improperly invoiced tax that the issuer of the invoice
     should demonstrate good faith or are there other                 An appeal against the judgment delivered on 15 October
     circumstances in which an invoice may be rectified               1998 by the Fifth Chamber, Extended Composition, of the
     (and, if so, what are those circumstances)?                      Court of First Instance of the European Communities in