CELEX: C1996/197/13
Language: en
Date: 1996-07-06 00:00:00
Title: JUDGMENT OF THE COURT (Fourth Chamber) of 23 May 1996 in Case C-326/94 (reference for a preliminary ruling from the Rechtbank van Eerste Aanleg, Brussels): A. Maas & Co. NV v. Belgische Dienst voor Bedrijfsleven en Landbouw, now the Belgisch Interventie en Restitutiebureau (Food aid - Security - Obligations of the successful tenderer - Reference price)

No C 197/8            EN                    Official Journal of the European Communities                                        6 . 7 . 96
              JUDGMENT OF THE COURT                                          abovementioned regulation have been slightly infringed,
                       ( Fourth Chamber )                                    even where the consignee has not made any observations
                                                                             in that regard.
                         of 23 May 1996
in Case C-326/94 ( reference for a preliminary ruling from             f 1 ) OJ No C 386 , 31 . 12 . 1994 .
the Rechtbank van Eerste Aanleg, Brussels ): A. Maas & Co.
NV v. Belgische Dienst voor Bedrijfsleven en Landbouw,
    now the Belgisch Interventie en Restitutiebureau ( ] )
(Food aid — Security — Obligations of the successful
                  tenderer — Reference price)
                          ( 96/C 197/13 )
                                                                                        JUDGMENT OF THE COURT
                                                                                                 (Fifth Chamber)
                (Language of the case: Dutcb)
                                                                                                 of 23 May 1996
                                                                       in Case C-331/94 : Commission of the European
(Provisional translation; the definitive translation will be                          Communities v. Hellenic Republic (*)
         published in the European Court Reports)                      (VAT — Taxation of transportation ofpersons, round trips
                                                                                            by sea and package tours)
                                                                                                  ( 96/C 197/14 )
In Case C-326/94 : reference to the Court under Article 177
of the EC Treaty from the Rechtbank van Eerste Aanleg
( Court of First Instance ), Brussels for a preliminary ruling in                         (Language of the case: Greek)
the proceedings pending before that court between A. Maas
& Co . NV and Belgische Dienst voor Bedrijfsleven en
Landbouw,        now the          Belgisch     Interventie- en         (Provisional translation; the definitive translation will be
Restitutiebureau on the interpretation of Commission                              published in the European Court Reports)
Regulation ( EEC ) No 1824/80 of 11 July 1980 opening an
invitation to tender for the mobilization of common wheat
                                                                       In Case C-331 /94 : Commission of the European
as food aid for the Republic of Benin ( OJ L 178 , 1980 , p . 5 )      Communities (Agent: Dimitrios Gouloussis ) v. Hellenic
— the Court ( Fourth Chamber ), composed of C. N.                      Republic ( Agents: Panagiotis Mylonopoulos and Anna
Kakouris, President of the Chamber, P. J. G. Kapteyn                   Rokofyllou ) — application for a declaration that, by
( Rapporteur ) and H. Ragnemalm, Judges; D. Ruiz-Jarabo                exempting certain transport services from value added tax
Colomer,     Advocate-General;        D.    Louterman-Hubeau,          and by charging that tax on certain services supplied by tour
Principal Administrator, for the Registrar, gave a judgment            operators, the Hellenic Republic has failed to fulfil its
on 23 May 1996 , the operative part of which is as                     obligations under Articles 2, 9 (2 ) ( b ) and 26 of the Sixth
follows :
                                                                       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 :
1 . Article 6 (1 ) of Commission Regulation (EEC)                      uniform basis of assessment ( OJ L 145 , 1977, p . 1 ) — the
    No 1824/80 of 11 July 1980 opening an invitation to                Court ( Fifth Chamber ), composèd of D. A. O. Edward,
    tender for the mobilization of common wheat as food                President of the Chamber, J.-P. Puissochet ( Rapporteur), P.
    aid for the Republic of Benin is to be interpreted as              Jann, L. Sevon and M. Wathelet, Judges; A. La Pergola,
    meaning that observance of the quality standards                   Advocate-General; L. Hewlett, Administrator, for the
    referred to in Article 7 of that regulation constitutes an         Registrar, gave a judgment on 23 May 1996, in which it:
    obligation which the successful tenderer must fulfil as
    regards the carrying out of the operations referred to in
    Article 6 (1 ) in order for the security to be released;           1 . declares that, by exempting from value added tax sea
                                                                             voyages in Greek-flagged vessels which do not put in at a
                                                                             foreign port as regards the part of the journey within
2 . Article S of Regulation (EEC) No 1824/80 is to be                        territorial waters, the Hellenic Republic has failed to
    interpreted as meaning that the successful tenderer                      fulfil its obligations under Articles 2 and 9 (2) (b) of the
    incurs liability for shipment on board which takes place                 Sixth Council Directive (77/388/EEC) of 17 May 1977
    after expiry ofthe prescribed time-limit where he did not                on the harmonization of the laws of the Member States
    fix the timing of delivery with the agent, twice refused                 relating to turnover taxes — common system of value
    vessels which the agent offered and advised the agent on                 added tax: uniform basis of assessment;
    29 August 1980 that the latter should make a vessel
    available for loading by 1 September 1980 at the                   2 , orders the Hellenic Republic to pay the costs.
    latest;
                                                                       (M OJ No C 386 , 31 . 12 . 1994 .
3 . Article 6 (1 ) of Regulation (EEC) No 1824/80 is to be
    interpreted as meaning that the security is forfeited
    where the quality standards referred to in Article 7 of the