CELEX: C1999/333/25
Language: en
Date: 1999-11-20 00:00:00
Title: Case C-296/99: Reference for a preliminary ruling by the Commissione Tributaria di Primo Grado di Trento, Sezione No 6 by order of that court of 10 June 1999 in the case of Pavarini Components SpA (formerly S.C.D. Srl) against Direzione delle Entrate per la Provincia di Trento

C 333/12                EN                       Official Journal of the European Communities                                    20.11.1999
the European Communities (Agents: Hendrik van Lier and                      Instance, Trento, Sixth Chamber) of 10 June 1999, received at
Roland Tricot) — the Court, composed of: G.C. Rodrı́guez                    the Court Registry on 6 August 1999, for a preliminary ruling
Iglesias, President, P.J.G. Kapteyn, J.-P. Puissochet, G. Hirsch            in the case of Pavarini Components SpA (formerly S.C.D. Srl)
and P. Jann, Presidents of Chambers, J.C. Moitinho de Almeida,              v Direzione delle Entrate per la Provincia di Trento on the
C. Gulmann, J.L. Murray (Rapporteur), D.A.O. Edward, H. Rag-                following question:
nemalm, L. Sevón, M. Wathelet and R. Schintgen, Judges;
F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a             Is it compatible with Community law, and in particular with
judgment on 8 July 1999, in which it:                                       Directive 69/335/EEC (1), to tax over a period of years at the
                                                                            rate of 0.75% per annum pursuant to Decree-Law
1. Dismisses the appeal;                                                    No 394/1992 of 30 September 1992 that part of the net assets
                                                                            consisting solely of a company’s capital disclosed annually by
2. Orders Édouard Dubois et Fils SA to pay the costs.                      the balance sheet which has already borne the initial tax on
                                                                            contributions of 1%?
(1) OJ C 166 of 30.5.1998.
                                                                            (1) OJ, English Special Edition 1969 (II), p. 412.
Reference for a preliminary ruling by the Commissione
Tributaria di Primo Grado di Trento, Sezione No 6 by                        Appeal brought on 10 August 1999 by Areacova S.A. and
order of that court of 10 June 1999 in the case of                          27 others against the order made on 8 July 1999 by the
Petrolvilla & Bortolotti SpA against Direzione delle                        Third Chamber of the Court of First Instance of the
               Entrate per la Provincia di Trento                           European Communities in Case T-194/95 between Area-
                                                                            cova S.A. and 31 others and the Council of the European
                                                                                                            Union
                          (Case C-279/99)
                                                                                                     (Case C-300/99 P)
                          (1999/C 333/24)
                                                                                                      (1999/C 333/26)
Reference has been made to the Court of Justice of the
European Communities by order of the Commissione Tributa-                   An appeal against the order made on 8 July 1999 by the Third
ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First              Chamber of the Court of First Instance of the European
Instance, Trento, Sixth Chamber) of 10 June 1999, received at               Communities in Case T-194/95 between Areacova S.A. and
the Court Registry on 26 July 1999, for a preliminary ruling                31 others and the Council of the European Union was brought
in the case of Petrolvilla & Bortolotti SpA v Direzione delle               before the Court of Justice of the European Communities on
Entrate per la Provincia di Trento on the following question:               10 August 1999 by Areacova S.A. and 27 others, represented
                                                                            by Antonio Creus Carreras, of the Barcelona Bar, and Eva
Is it compatible with Community law, and in particular with                 Contreras Ynzenga and Albert Agustinoy Guilayn, of the
Directive 69/335/EEC (1), to tax over a period of years at the              Madrid Bar, with an address for service care of Cuatrecasas
rate of 0.75% per annum pursuant to Decree-Law                              Abogados, 78 Avenue d’Auderghem, B-1040 Brussels.
No 394/1992 of 30 September 1992 that part of the net assets
consisting solely of a company’s capital disclosed annually by              The appellants claim that the Court should:
the balance sheet which has already borne the initial tax on
contributions of 1%?                                                        (1) set aside the order made on 8 July 1999 by the Court of
                                                                                 First Instance in Case T-194/95 on account of all or some
                                                                                 of the defects indicated, and give effect to all the legal
(1) OJ, English Special Edition 1969 (II), p. 412.                               consequences flowing from the setting aside of that order,
                                                                                 either by expressly adjudicating on the merits of the case
                                                                                 or by referring the matter back to the Court of First
                                                                                 Instance;
                                                                            (2) order the respondent to the proceedings before the Court
                                                                                 of Justice of the European Communities to pay the costs,
Reference for a preliminary ruling by the Commissione                            and likewise, in the event that the submissions put forward
Tributaria di Primo Grado di Trento, Sezione No 6 by                             in support of the present appeal are wholly or partially
order of that court of 10 June 1999 in the case of Pavarini                      upheld, order the defendant in the proceedings at first
Components SpA (formerly S.C.D. Srl) against Direzione                           instance to pay the costs of those proceedings.
           delle Entrate per la Provincia di Trento
                          (Case C-296/99)                                   Pleas in law and main arguments
                                                                            — Infringement of Community law, consisting of the misap-
                          (1999/C 333/25)                                        plication and misinterpretation of Article 230 (formerly
                                                                                 Article 173) of the EC Treaty, inasmuch as the order treats
Reference has been made to the Court of Justice of the                           the contested regulation as a measure of general application
European Communities by order of the Commissione Tributa-                        and ignores the fact that it is applicable only to a wholly
ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First                   individualised and identified group of economic operators;