CELEX: C2004/047/23
Language: en
Date: 2004-02-21 00:00:00
Title: Case C-465/03: Reference for a preliminary ruling by the Unabhängigen Finanzsenats der Außenstelle Linz by order of that Court of 20 October 2003 in the case of Kretztechnik AG against Finanzamt Linz

C 47/14               EN                        Official Journal of the European Union                                          21.2.2004
3.   In assessing the amount of damages, in addition to the             2.   If the first question is answered in the affirmative: are
     restitution of sums charged in breach of Community                      Article 2(1) and Article 17 of the Sixth Directive to be
     rules, is the national court required (again as a matter of             interpreted as meaning that all services obtained in
     Community law) to award the injured party a sum by way                  connection with a listing on the stock market are to be
     of punitive damages against those persons responsible                   attributed to an exempt supply and that for that reason
     for the prohibited agreement or abuse of a dominant                     there is no right to a deduction of input tax?
     position?
4.   Does Community law also require the payment of                     3.   If the first question is answered in the negative: is there a
     damages for non-material loss?                                          right under Article 17(1) and (2) of the Sixth Directive to
                                                                             deduct input tax on the ground that the services in respect
                                                                             of which a deduction of input tax is claimed (advertising,
5.   As a matter of Community law, is the national court
                                                                             agent’s fees, and legal and technical advice) are used for
     required of its own motion to order the payment of
                                                                             the purposes of the undertaking’s taxable transactions?
     punitive damages or damages for non-material loss?
6.   Is the limitation period of one year for bringing an action
     for damages for breach of Articles 81 and 82 EC under              (1) OJ L 145, p. 1.
     Italian law too short and therefore in conflict with
     Community law?
7.   As a matter of Community law, for the purposes of the
     limitation period for bringing an action for damages,
     does time begin to run from the day on which the
     infringement of Articles 81 and 82 EC was committed or
     the day on which that infringement came to an end?
8.   Does Community law require national courts to disapply
     national rules in conflict with Community law or rather
     to interpret them so as to comply with Community law?              Reference for a preliminary ruling by the Hessischen
                                                                        Verwaltungsgerichtshofes by order of that Court of
                                                                        1 October 2003 in the case of Volkswirt Weinschänken
                                                                                   GmbH against Stadt Frankfurt am Main
                                                                                                 (Case C-491/03)
Reference for a preliminary ruling by the Unabhängigen
Finanzsenats der Außenstelle Linz by order of that Court
of 20 October 2003 in the case of Kretztechnik AG                                                 (2004/C 47/24)
                    against Finanzamt Linz
                        (Case C-465/03)
                                                                        Reference has been made to the Court of Justice of the
                         (2004/C 47/23)
                                                                        European Communities by order of the Hessischen Verwal-
                                                                        tungsgerichtshofes of 1 October 2003, received at the Court
                                                                        Registry on 20 November 2003, for a preliminary ruling in
                                                                        the case of Volkswirt Weinschänken GmbH against Stadt
Reference has been made to the Court of Justice of the                  Frankfurt am Main on the following questions:
European Communities by order of the Unabhängigen Fi-
nanzsenats der Außenstelle Linz of 20 October 2003, received
at the Court Registry on 5 November 2003, for a preliminary             1.   A local beverage duty bye-law defines as the subject-
ruling in the case of Kretztechnik AG against Finanzamt Linz                 matter of that duty ‘the sale of alcoholic beverages for
on the following questions:                                                  immediate consumption’, and as such a sale ‘any sale for
                                                                             consumption on the premises’. Is this duty another
1.   In becoming listed on a stock market and in issuing                     indirect tax on products subject to excise duty for the
     shares in that connection to new shareholders in return                 purposes of Article 3(1) and (2) of Council Directive
     for the issue price, does a public limited company                      92/12/EEC (1) of 25 February 1992 on the general
     make a supply for consideration within the meaning of                   arrangements for products subject to excise duty and on
     Article 2(1) of Sixth Council Directive 77/388/EEC of                   the holding, movement and monitoring of such products,
     17 May 1977 on the harmonisation of the laws of the                     or is it a tax on the supply of services relating to products
     Member States relating to turnover taxes — Common                       subject to excise duty, within the meaning of the second
     system of value added tax: uniform basis of assessment? (1)             subparagraph of Article 3(3) of Directive 92/12/EEC?