CELEX: C1997/212/09
Language: en
Date: 1997-07-12 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 29 May 1997 in Case C-63/96 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Bergisch Gladbach v. Werner Skripalle, in the presence of the Bundesministerium der Finanzen (Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply)

12 . 7 . 97              EN                   Official Journal of the European Communities                                  No C 212/5
               JUDGMENT OF THE COURT                                                    JUDGMENT OF THE COURT
                            (Fifth Chamber)                                                       (Second Chamber)
                            of 29 May 1997                                                          of 29 May 1997
in Case C-63/96 ( reference for a preliminary ruling                     in Case C-93/96 ( reference for a preliminary ruling
from the Bundesfinanzhof): Finanzamt Bergisch Gladbach                   from the Supremo Tribunal Administrativo): Indústria e
                                                                                Comércio Têxtil SA (ICT) v. Fazenda Pública ( 1 )
           v. Werner Skripalle, in the presence of the
              Bundesministerium der Finanzen ( 1 )                       (Anti-dumping duty — Council Regulation (EEC) No 738/
                                                                         92 — Free-at-frontier price — Increase in the event of
(Tax provisions — Sixth VAT Directive — Taxable                                                   deferred payment)
amount — Personal relationship between the supplier and
                   the recipient of the supply)                                                       ( 97/C 212/10 )
                             ( 97/C 212/09
                                                                                       (Language of the case: Portuguese)
                (Language of the case: German)
                                                                            (Provisional translation; the definitive translation will be
                                                                                   published in the European Court Reports)
   (Provisional translation; the definitive translation will be
           published in the European Court Reports)                      In Case C-93/96 : reference to the Court pursuant to
                                                                         Article 177 of the EC Treaty from the Supremo Tribunal
                                                                         Administrativo ( Supreme Administrative Court ) for a
                                                                         preliminary ruling in the proceedings pending before that
In Case C-63/96 : reference to the Court pursuant to                     court between Industria e Comercio Textil SA ( ICT) and
 Article 177 of the EC Treaty from the Bundesfinanzhof                    Fazenda Publica — on the interpretation of Article 1 ( 3 )
 (Federal Finance Court) for a preliminary ruling in the                  of Council Regulation (EEC) No 738/92 of 23 March
 proceedings pending before that court between Finanzamt                  1992 imposing a definitive anti-dumping duty on imports
 Bergisch Gladbach and Werner Skripalle, in the presence                  of cotton yarn originating in Brazil and Turkey ( OJ No
 of the      Bundesministerium        der  Finanzen    —   on   the       L 82, 27. 3 . 1992 , p. 1 ) — the Court ( Second Chamber),
 interpretation of the sixth Council Directive 77/388/EEC                 composed of: G. F. Mancini, President of the Chamber, G.
 of 17 May 1977 on the harmonization of the laws of the                   Hirsch and R. Schintgen ( Rapporteur), Judges; N.
 Member States relating to turnover taxes — common                        Fennelly, Advocate-General; R. Grass, Registrar, has given
 system of value added tax: uniform basis of assessment                   a judgment on 29 May 1997, in which it has ruled :
 ( OJ No L 145 , 13 . 6 . 1977, p. 1 ) — the Court ( Fifth
 Chamber ), composed of: J. C. Moitinho de Almeida ,
 President of the Chamber, L. Sevon, D. A. O. Edward,                     The increase provided for in Article 1 (3) of Council
 J. -P. Puissochet and P. Jann ( Rapporteur), Judges;                     Regulation (EEC) No 738/92 of 23 March 1992 imposing
 N. Fennelly, Advocate-General ; H. A. Riihl, Principal                   a definitive anti-dumping duty on imports of cotton yarn
 Administrator, for the Registrar, has given a judgment on                originating in Brazil and Turkey must be applied
 29 May 1997, in which it has ruled :                                     whenever it is agreed that imported goods are to be paid
                                                                          for more than 30 days after their arrival in the customs
                                                                          territory of the Community, even where the difference
                                                                          between the price for deferred payment and that for
 An authorization by the Council to introduce a special                   payment CAD is greater, in percentage terms, than the
 measure for derogation from the sixth Council Directive                  increase to be applied. That increase must be based on the
  (77/388/EEC of 17 May 1977 on the harmonization of                      price actually paid or payable for the goods when they are
  the laws of the Member States relating to turnover taxes                sold for export to the customs territory of the Community,
 — common system of value added tax: uniform basis of                     excluding charges for interest as consideration for the
  assessment) whereby, in order to prevent tax avoidance, in              deferred payment terms granted, provided that those terms
  the case of supplies for consideration made between                     are the subject of a 'financing arrangement ' within the
  associated persons the cost to the taxable person within                meaning of Article 3 (2) of Commission Regulation (EEC)
  the meaning of Article 11 (A) (1) (c) of the sixth Directive            No 1495/80 of 11 June 1980 implementing certain
  is to be used as the minimum basis of assessment is not                 provisions of Articles 1 , 3 and 8 of Council Regulation
  covered by Article 27 of the Directive where the agreed                  (EEC) No 1224/80 on the valuation of goods for customs
  consideration represents the market rate but is less than               purposes, as amended by Commission Regulation (EEC)
  the minimum basis of assessment. .                                      No 220/85 of 29 January 1985, and that the level of
                                                                           charges reflects current prevailing rates.
   (') OJ No C 133 , 4 . 5 . 1996 .
                                                                           (') OJ No C 133 , 4 . 5 . 1996 .