CELEX: C2001/200/39
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 7 June 2001 in Case C-479/99 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): CBA Computer Handels- und Beteiligungs GmbH, formerly VOBIS Microcomputer AG v Hauptzollamt Aachen (Common Customs Tariff — Tariff headings — Tariff classification of computer "sound cards" — Classification in the Combined Nomenclature — Validity of Regulations (EC) Nos 1153/97 and 2086/97)

C 200/22                 EN                      Official Journal of the European Communities                                          14.7.2001
1.    Dismisses the appeals;                                                the Italian Republic has failed to fulfil its obligations under
                                                                            Articles 48, 52 and 59 of the EC Treaty (now, after amendment,
2.    Orders D and the Kingdom of Sweden jointly and severally to           Articles 39 EC, 43 EC and 49 EC) — the Court (Fifth Chamber),
      pay the costs;                                                        composed of: A. La Pergola, President of the Chamber, P. Jann
                                                                            (Rapporteur), L. Sevón, S. von Bahr and C.W.A. Timmermans,
3.    Orders the Kingdom of Denmark and the Kingdom of the                  Judges; F.G. Jacobs, Advocate General; D. Louterman-Hubeau,
      Netherlands to bear their own costs.                                  Head of Division, for the Registrar, has given a judgment on
                                                                            31 May 2001, in which it:
(1) OJ C 188 of 3.7.1999.                                                   1.    Declares that, by providing that:
                                                                                  —    private security work (including surveillante or care-
                                                                                       taking of movable property and buildings) may be
                                                                                       carried out in Italy, subject to licence, only by private
                                                                                       security firms holding Italian nationality;
                                                                                  —    only Italian nationals possessing such a licence may
                                                                                       be employed as sworn private security guards, the
                                                                                       Italian Republic has failed to fulfil its obligations
                                                                                       under Articles 48, 52 and 59 of the EC Treaty (now,
                                                                                       after amendment, Articles 39 EC, 43 EC and 49 EC);
                 JUDGMENT OF THE COURT
                                                                            2.    Orders the Italian Republic to pay the costs.
                           (Fifth Chamber)
                                                                            (1) OJ C 281 of 2.10.1999.
                           of 31 May 2001
in Case C-283/99: Commission of the European Communi-
                      ties v Italian Republic (1)
                                                                                             JUDGMENT OF THE COURT
(Failure of a Member State to fulfil obligations — Free                                               (Fifth Chamber)
movement of workers — Freedom of establishment —
Freedom to provide services — Private security activities —                                            of 7 June 2001
Private security firms and private sworn security guards —
                       Nationality conditions)
                                                                            in Case C-479/99 (reference for a preliminary ruling from
                                                                            the Finanzgericht Düsseldorf): CBA Computer Handels-
                           (2001/C 200/38)                                  und Beteiligungs GmbH, formerly VOBIS Microcomputer
                                                                                             AG v Hauptzollamt Aachen (1)
                                                                            (Common Customs Tariff — Tariff headings — Tariff
                     (Language of the case: Italian)                        classification of computer ‘sound cards’ — Classification in
                                                                            the Combined Nomenclature — Validity of Regulations (EC)
                                                                                               Nos 1153/97 and 2086/97)
(Provisional translation; the definitive translation will be published
                                                                                                      (2001/C 200/39)
                    in the European Court Reports)
In Case C-283/99: Commission of the European Communities                                       (Language of the case: German)
(Agents: initially by A. Aresu and M. Patakia and subsequently
by E. Traversa and M. Patakia) v Italian Republic (Agents:
U. Leanza assisted initially by P.G. Ferri and subsequently by              (Provisional translation; the definitive translation will be published
F. Quadri) — application for a declaration that, by providing                                  in the European Court Reports)
that:
                                                                            In Case C-479/99: reference to the Court under Article
—     private security work (including surveillance or caretaking           234 EC from the Finanzgericht Düsseldorf (Germany) for a
      of movable property and buildings) may be carried out in              preliminary ruling in the proceedings pending before that
      Italy, subject to licence, only by ‘private security firms’           court between CBA Computer Handels- und Beteiligungs
      holding Italian nationality;                                          GmbH, formerly VOBIS Microcomputer AG and Hauptzollamt
                                                                            Aachen — on the interpretation of headings 8471, 8473 and
—     only Italian nationals possessing such a licence may be               8543 of the Combined Nomenclature of the Common Cus-
      employed as ‘sworn private security guards’,                          toms Tariff, set out in Annex I to Council Regulation (EEC)
 ---pagebreak--- 14.7.2001              EN                     Official Journal of the European Communities                                           C 200/23
No 2658/87 of 23 July 1987 on the tariff and statistical                 Directive 77/388/EEC of 17 May 1977 on the harmonisation
nomenclature and on the Common Customs Tariff (OJ 1987                   of the laws of the Member States relating to turnover taxes —
L 256, p. 1), as amended by Commission Regulation (EC)                   Common system of value added tax: uniform basis of assess-
No 1153/97 of 24 June 1997 (OJ 1997 L 168, p. 35), and                   ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
the validity of Regulation No 1153/97 and Commission                     composed of: C. Gulmann, President of the Chamber, V. Skour-
Regulation (EC) No 2086/97 of 4 November 1997 amending                   is, R. Schintgen, F. Macken and N. Colneric (Rapporteur),
Annex I to Council Regulation No 2658/87 (OJ 1997 L 312,                 Judges; J. Mischo, Advocate General; D. Louterman-Hubeau,
p. 1) — the Court (Fifth Chamber), composed of: A. La Pergola,           Head of Division, for the Registrar, has given a judgment on
President of the Chamber, D.A.O. Edward (Rapporteur),                    29 May 2001, in which it has ruled:
P. Jann, L. Sevón and C.W.A. Timmermans, Judges; A. Tizzano,
Advocat General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 7 June 2001, in which it              Upon a proper construction of Article 11A(3)(b) and C(1) of the
has ruled:                                                               Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                         harmonisation of the laws of the Member States relating to turnover
                                                                         taxes — Common system of value added tax: uniform basis of
Electronic circuit boards which enable automatic data-processing         assessment, the taxable amount in respect of goods supplied by mail
equipment and units thereof to process audio signals (sound              order from a catalogue to a customer for the customer’s own use
cards) are to be classified under heading 8471 of the Combined           where the supplier allows the customer a discount from the catalogue
Nomenclature, as amended by Commission Regulation (EC)                   price, a separate account being credited in the customer’s favour with
No 1153/97 of 24 June 1997 amending Annex I to Council                   the amount of that discount as and when instalment payments are
Regulation (EEC) No 2658/87 on the tariff and statistical nomencla-      paid to the supplier — a discount which may then be immediately
ture and on the Common Customs Tariff.                                   withdrawn or used in another way by the customer — is the full
                                                                         catalogue price of the goods sold to the customer, reduced accordingly
                                                                         by the amount of that discount at the time when it is withdrawn or
(1) OJ C 63 of 4.3.2000.                                                 used in another way by the customer.
                                                                         (1) OJ C 160 of 5.6.1999.
                 JUDGMENT OF THE COURT
                                                                                           JUDGMENT OF THE COURT
                         (Sixth Chamber)
                                                                                                    (Sixth Chamber)
                          of 29 May 2001
                                                                                                     of 29 May 2001
in Case C-86/99 (reference for a preliminary ruling from
the VAT and Duties Tribunal, London): Freemans plc v                     in Case C-263/99: Commission of the European Communi-
          Commissioners of Customs and Excise (1)                                              ties v Italian Republic (1)
(Sixth VAT Directive — Taxable amount — Discount                         (Failure by a Member State to fulfil its obligations —
accounted for at the time of the supply — Price reduction                Freedom of establishment — Freedom to provide services —
                   after the supply takes place)                                          Activity of transport consultant)
                         (2001/C 200/40)                                                            (2001/C 200/41)
                   (Language of the case: English)                                            (Language of the case: Italian)
In Case C-86/99: reference to the Court under Article 177 of             (Provisional translation; the definitive translation will be published
the EC Treaty (now Article 234 EC) from the VAT and Duties                                   in the European Court Reports)
Tribunal, London (United Kingdom), for a preliminary ruling
in the proceedings pending before that court between Free-
mans plc and Commissioners of Customs and Excise — on the                In Case C-263/99: Commission of the European Communities
interpretation of Article 11A(3)b and C(1) of the Sixth Council          (Agents: initially A. Aresu and M. Patakia, and, subsequently,