CELEX: C1995/268/23
Language: en
Date: 1995-10-14 00:00:00
Title: Reference for a preliminary ruling from the Bundesfinanzhof by judgment of 21 March 1995 in the case of Finanzamt Augsburg-Stadt v. Marktgemeinde Welden (Case C-247/95)

14 . 10 . 95           EN                      Official Journal of the European Communities                                  No C 268/ 11
A. failure by the EC Commission to submit to the                          3 . In the event that that question should also be answered
     Management Committee for Tobacco Regulation                               in the negative : may a body governed by public law rely
     ( EEC ) No 3477/93 in draft form having retroactive                       directly on Article 4 ( 1 ) and ( 2 ) in conjunction with
     effect;                                                                   Article 4(5 ) of Directive 77/388/EEC in order to oppose
                                                                               the application of a national provision even where the
B. infringement of Council Regulation ( EEC ) No 3813/92                       application of those provisions of the Directive, albeit
     and inadequacy of the statement of reasons in                             having an indirectly favourable effect through the
     Commission Regulation ( EEC ) No 3477/93 ;                                deduction of input tax, also has a burdensome effect ?
C. infringement of Article 3(1 ), second paragraph, ( iv ) of             (') OJ No L 145 , 13 . 6 . 1977, p . 1 .
     Council Regulation ( EEC ) No 727/70, as replaced by
     Article 1 of Council Regulation ( EEC ) No 1329/90;
D. infringement of Article 39 ( 1 ) ( c ) of the EC Treaty;
E. infringement of the principle of non-retroactivity of                  Appeal brought on 24 July 1995 by the European
     Community measures;
                                                                          Parliament against the judgment delivered on 30 May 1995
                                                                          by the Third Chamber of the Court of First Instance of the
F. infringement of the principle of the protection of                     European Communities in Case T-289/94 between Angelo
     legitimate expectations ;
                                                                                     Innamorati and the European Parliament
G. infringement of the principle of equal treatment of                                           ( Case C-254/95 P)
     traders in the Community;                                                                       ( 95/C 268/24 )
H. misuse of powers .                                                     An appeal against the judgment delivered on 30 May 1995
                                                                          by the Third Chamber of the Court of First Instance of the
(') OJ No L 317 , 18 . 12 . 1993 , p . 30 .                               European Communities in Case T-289/94 between Angelo
                                                                          Innamorati and the European Parliament was brought
                                                                          before the Court of Justice of the European Communities on
                                                                          24 July 1995 by the European Parliament, represented by
                                                                          Manfred Peter and José Luis Rufas Quintana, acting as
                                                                          agents, with an address for service at the Secretariat of the
Reference for a preliminary ruling from the                               European Parliament, Kirchberg.
Bundesfinanzhofby judgment of 21 March 1995 in the case
 of Finanzamt Augsburg-Stadt v. Marktgemeinde Welden
                                                                          The appellant claims that the Court should:
                          ( Case C-247/95 )
                            ( 95/C 268/23 )                               — set aside the contested decision, a judgment of the Court
                                                                               of First Instance delivered on 30 May 1995 in Case
Reference has been made to the Court of Justice of the                         T-289/94       Angelo       Innamorati     v.    European
European Communities by a judgment of the XI Senate of                         Parliament ( 1 );
the Bundesfinanzhof (Federal Finance Court) of 21 March
1995 , which was received at the Court Registry on 17 July                — grant the orders sought at first instance by the European
1995 , for a preliminary ruling in the case of Finanzamt                       Parliament, namely:
Augsburg-Stadt v. Marktgemeinde Welden on the following                        — a ruling that the action is unfounded,
questions :
                                                                               — an order for costs in accordance with the applicable
 1 , does the fourth subparagraph of Article 4 ( 5 ) of                             provisions,
     Directive 77/388/EEC ( A ) allow the Member States to
     treat tax-exempted activities, in respect of which,                  — make an appropriate order as to the costs incurred
                                                                               before the Court of Justice .
     however, it is possible to opt to be taxed, of bodies
     governed by public law as activities which they engage in
     as public authorities, even though they pursue them                   Pleas in law and main arguments adduced in support:
     under the same legal conditions and in the same way as
     private traders ?                                                     infringement of Community law, in particular disregard or
                                                                           misinterpretation of the case-law of the Court of Justice and
                                                                           the Court of First Instance concerning the provision of
 2 . In the event that the first question should be answered in            reasons for administrative decisions : the Selection Board in a
     the negative: may the scope of the right of option to be              competition is not required to specify the marking criteria or
     taxed be restricted pursuant to the second subparagraph
      of Article 13 ( C ) of Directive 77/388/EEC in such a way            parameters which it is entitled to set for the marking of a
                                                                           written test .
     that, where activities coming under the first
      subparagraph of Article 13 ( C ) of that Directive are
      engaged in by bodies governed by public law, they are                (') OJ No C 189 , 22 . 7. 1995 , p . 15 .
      treated    as   business      activities   only    in  certain
      circumstances ?