CELEX: C1995/119/07
Language: en
Date: 1995-05-13 00:00:00
Title: Reference for a preliminary ruling by the VAT and Duties Tribunal, London, by decision of that court of 1 February 1995, in the case of Conoco Ltd against Commissioners of Customs and Excise (Case C-40/95)

No C 119/4          IEN                   Official Journal of the European Communities                                     13 . 5 . 95
Reference for a preliminary ruling by the VAT and Duties             Reference for a preliminary ruling from Hogsta Domstolen
Tribunal, London, by decision of that court of 1 February            by order of that court of 21 February 1995 in the case of
1995 , in the case of Conoco Ltd against Commissioners of                 1 . Data Delecta Aktiebolag, 2. Ronny Forsberg v.
                     Customs and Excise                                                   MSL Dynamics Ltd
                         (Case C-40/95 )                                                     (Case C-43/95 )
                           95/C 119/07                                                         95/C 119/08 )
                                                                     Reference has been made to the Court of Justice of the
Reference has been made to the Court of Justice of the               European Communities by an order of Hogsta Domstolen
European Communities by a decision of the VAT and Duties             ( Supreme Court) of 21 February 1995, which was received
Tribunal, London, of 1 February 1995 , which was received            at the Court Registry on 24 February 1995 , for a
at the Court Registry on 20 February 1995, for a                     preliminary ruling in the case of 1 . Data Delecta Aktiebolag,
preliminary ruling in the case of Conoco Ltd against                 2 . Ronny Forsberg v. MSL Dynamics Ltd on the following
Commissioners of Customs and Excise, on the following                question:
questions:
                                                                     Under Paragraph 1 of Law 1980:307 on the obligation for
What, on the proper construction of Article 11A 1 ( a ) and          foreign plaintiffs to logde security for costs of judicial
Article 11C 1 of the Sixth Council Directive ( 77/388/EEC)           proceedings, a foreign legal person who wishes to bring
of 17 May 1977 on the harmonization of the laws of the               proceedings before a Swedish court against Swedish
Member States relating to turnover taxes — Common                    nationals or Swedish legal persons must, at the defendant's
system of value added tax: uniform basis of assessment (*), is       application, lodge security for the costs of the judicial
the taxable amount of a supplier in the situation of Conoco          proceedings which the foreign legal person may be obliged
Ltd ( as found in paragraph 5 of the Preliminary Decision),          to pay by virtue of a final decision in the case . Under
where :                                                              Paragraph 5 of that Law foreign legal persons are exempt
                                                                     from that obligation to the extent that that has been agreed
                                                                     in international agreements binding on Sweden. In the
( a ) the supplier procures the issue of a 'money-off' coupon        Government's notice 1991:112 on certain exemptions from
      which is redeemable at the stated amount (as printed on        the requirement for foreign plaintiffs to lodge security for
      the coupon) by the supplier in favour of a dealer who          costs of judicial proceedings et cetera no reference is made to
      has agreed to participate in a sales promotion                 any such agreement with regard to United Kingdom legal
      campaign;                                                      persons .
                                                                     In an action before the District Court for payment in respect
( b) the coupon, which is distributed to a potential customer        of supply of goods, the Swedish defendants have asked that
      in the course of the sales promotion campaign, must, as        the plaintiff, a United Kingdom company, should lodge
      a matter of contract between the supplier and the              sécurity for costs of judicial proceedings in accordance with
      dealer, be accepted by the dealer from a customer who          the provisions of the abovementioned Law.
      tenders it when purchasing more than a minimum
      specified amount of motor fuel from the dealer,                Is it contrary to the EC Treaty — primarily Article 6
      provided it is a valid coupon;                                 (formerly Article 7) — to require a plaintiff who is a United
                                                                     Kingdom legal person to lodge such a security when no such
(c) the customer on tendering the coupon is entitled as              security can be demanded from Swedish legal persons ?
      against the dealer to a reduction of a stated amount
      below the dealer's normal retail selling price of motor
      fuel;
                                                                     Action brought on 24 February 1995 by the Commission of
(d ) the supplier has supplied the motor fuel to the dealer at         the European Communities against the Italian Republic
      a price determined by an existing supply agreement;
      and                                                                                    (Case C-45/95 )
                                                                                              ( 95/C 119/09
(e) the dealer having accepted the coupon on the sale of the         An action against the Italian Republic was brought before
      motor fuel to the customer, presents it to the supplier        the Court of Justice of the European Communities on
      and is paid the stated amount.                                 24 February 1995 by the Commission of the European
                                                                     Communities, represented by Enrico Traversa, of its Legal
Is the supplier's taxable amount the price determined by the         Service, acting as Agent, with an address for service in
supply agreement or that price less the stated amount?               Luxembourg at the office of Georgios Kremlis, Wagner
                                                                     Centre, Kirchberg.
(!) OJ No L 145 , 13 . 6. 1977, p . 1 .                              The applicant claims that the Court should:
                                                                     1 , declare that, by enacting and maintaining in force a
                                                                          provision concerning value added tax which does not