CELEX: C1999/086/09
Language: en
Date: 1999-03-27 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 28 January 1999 in Case C-181/97 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): A. J. van der Kooy v. Staatssecretaris van Financiën (Part Four of the EC Treaty - Article 227 of the EC Treaty - Article 7(1)(a) of Sixth Directive 77/388/EEC - Goods in free circulation in overseas countries and territories)

27.3.1999              EN                 Official Journal of the European Communities                                       C 86/5
                JUDGMENT OF THE COURT                                              JUDGMENT OF THE COURT
                        (Fifth Chamber)                                                      (Fifth Chamber)
                      of 28 January 1999                                                   of 28 January 1999
                                                                     in Case C-181/97 (reference for a preliminary ruling from
in Case C-77/97 (reference for a preliminary ruling from             the Hoge Raad der Nederlanden): A. J. van der Kooy v.
the Handelsgericht Wien): Österreichische Unilever GmbH                            Staatssecretaris van FinancieÈn (1)
      v. Smithkline Beecham Markenartikel GmbH (1)
                                                                     (Part Four of the EC Treaty Ð Article 227 of the EC
(Interpretation of Article 30 of the EC Treaty and Council           Treaty Ð Article 7(1)(a) of Sixth Directive 77/388/EEC Ð
Directive 76/768/EEC Ð Cosmetic products Ð National                  Goods in free circulation in overseas countries and
         legislation imposing advertising restrictions)                                         territories)
                         (1999/C 86/08)                                                       (1999/C 86/09)
                                                                                     (Language of the case: Dutch)
                (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-181/97: reference to the Court under Article 177
                                                                     of the EC Treaty from the Hoge Raad der Nederlanden
                                                                     (Supreme Court of the Netherlands) for a preliminary
                                                                     ruling in the proceedings pending before that court
In Case C-77/97: reference to the Court under Article 177
                                                                     between A. J. van der Kooy and Staatssecretaris van
of the EC Treaty from the Handelsgericht Wien (Austria)
                                                                     FinancieÈn Ð on the interpretation of Articles 132(1) and
for a preliminary ruling in the proceedings pending before
                                                                     227 of the EC Treaty and of Article 7(1)(a) of Sixth
that court between Österreichische Unilever GmbH and
                                                                     Council Directive 77/388/EEC of 17 May 1977 on the
Smithkline Beecham Markenartikel GmbH Ð on the
                                                                     harmonisation of the laws of the Member States relating
interpretation of Article 30 of the EC Treaty and Council
                                                                     to turnover taxes Ð Common system of value added tax:
Directive 76/768/EEC of 27 July 1976 on the
                                                                     uniform basis of assessment (OJ L 145, 13.6.1977, p. 1),
approximation of the laws of the Member States relating
                                                                     as amended by Council Directive 91/680/EEC of
to cosmetic products (OJ L 262, 27.9.1976, p. 169) Ð the
                                                                     16 December 1991 supplementing the common system of
Court (Fifth Chamber), composed of: J. P. Puissochet,
                                                                     value added tax and amending Directive 77/388/EEC with
President of the Chamber, J. C. Moitinho de Almeida
                                                                     a view to the abolition of fiscal frontiers (OJ L 376,
(Rapporteur), C. Gulmann, D. A. O. Edward and M.
                                                                     31.12.1991, p. 1) Ð the Court (Fifth Chamber),
Wathelet, Judges; G. Cosmas, Advocate-General; D.
                                                                     composed of: J.-P. Puissochet, President of the Chamber,
Louterman-Hubeau, Principal Administrator, for the
                                                                     J. C. Moitinho de Almeida, C. Gulmann, D. A. O.
Registrar, has given a judgment on 28 January 1999, in
                                                                     Edward (Rapporteur) and M. Wathelet, Judges; D.
which it has ruled:
                                                                     Ruiz-Jarabo Colomer, Advocate-General; H. von Holstein,
                                                                     Deputy Registrar, for the Registrar, has given a judgment
                                                                     on 28 January 1999, in which it has ruled:
Article 6(3) of Council Directive 76/768/EEC of 27 July
1976 on the approximation of the laws of the Member
                                                                     The entry into a Member State of goods coming from the
States relating to cosmetic products precludes the
                                                                     Netherlands Antilles must be regarded as entry into the
application of national rules which prohibit the
                                                                     Community for the purposes of applying Article 7(1) of
advertising of cosmetic products intended to come into
                                                                     Sixth Council Directive 77/388/EEC of 17 May 1977 on
contact with mucous membranes, where the product in
                                                                     the harmonisation of the laws of the Member States
question is claimed to prevent the formation of tartar and
                                                                     relating to turnover taxes Ð Common system of value
parodontosis but is not in fact composed of any of the
                                                                     added tax: uniform basis of assessment, as amended by
active substances listed in those rules as capable of
                                                                     Council Directive 91/680/EEC of 16 December 1991
achieving such a result and the party concerned has not
                                                                     supplementing the common system of value added tax and
obtained authorisation for the use of other substances.
                                                                     amending Directive 77/388/EEC with a view to the
                                                                     abolition of fiscal frontiers.
(1) OJ C 108, 5.4.1997.
                                                                     (1) OJ C 212, 12.7.1997.