CELEX: C1999/001/06
Language: en
Date: 1999-01-04 00:00:00
Title: JUDGMENT OF THE COURT (Fourth Chamber) of 19 November 1998 in Case C-85/97 (reference for a preliminary ruling from the Tribunal de Première Instance de Liège (Belgium)): Société Financière d'Investissements SPRL (SFI) and Belgian State (VAT - Limitation period - Starting-point - Method of calculation) (1999/C 1/06)

C 1/4                 EN                  Official Journal of the European Communities                                     4.1.1999
2. Annuls the decision adopted by the Commission                     1. Articles 4 and 10 of the Sixth Council Directive
     following the favourable opinion of the Textile                      77/388/EEC of 17 May 1977 on the harmonisation of
     Committee, which met on 6 March 1996, concerning                     the laws of the Member States relating to turnover
     the importation of textile products and clothing                     taxes do not preclude a national practice which, in the
     originating in the People's Republic of China;                       case of transactions subject to VAT effected by a
                                                                          company before it was registered for VAT, consists in
                                                                          fixing the starting-point of the limitation period for
                                                                          the recovery of that tax at the 20th of the month
3. Declares that the effects of the annulled decision are                 following the quarter in which that registration took
     to be maintained in force;                                           place.
4. Orders the Commission to pay the costs.                           2. The First Council Directive 67/227/EEC of 11 April
                                                                          1967 and the Sixth Council Directive 77/388/EEC of
                                                                          17 May 1977 on the harmonisation of the laws of the
(1) OJ C 233, 10.8.1996.                                                  Member States relating to turnover taxes preclude the
                                                                          VAT on a benefit granted by an employer to his
                                                                          employee in the form of the placing of a vehicle at his
                                                                          disposal for private use from being calculated by
                                                                          including in the taxable amount the VAT paid by the
                                                                          employer in another Member State on the renting of
                                                                          that vehicle, whereas, if the vehicle had been rented in
                                                                          the Member State in question, the taxable amount
               JUDGMENT OF THE COURT                                      would not have included the VAT paid.
                      (Fourth Chamber)
                                                                     (1) OJ C 131, 26.4.1997.
                    of 19 November 1998
in Case C-85/97 (reference for a preliminary ruling from
the Tribunal de PremieÁre Instance de LieÁge (Belgium)):
SocieÂteÂ FinancieÁre d'Investissements SPRL (SFI) and
                        Belgian State (1)
(VAT Ð Limitation period Ð Starting-point Ð Method of
                          calculation)                                              JUDGMENT OF THE COURT
                                                                                            (Fifth Chamber)
                         (1999/C 1/06)
                                                                                         of 19 November 1998
                                                                     in Case C-162/97 (reference for a preliminary ruling from
                (Language of the case: French)                       the Helsingborgs Tingsrätt): Criminal proceedings before
                                                                     that court against Gunnar Nilsson, Per Olov Hagelgren,
                                                                                           Solweig Arrborn (1)
                                                                     (Free movement of goods Ð Prohibition of quantitative
  (Provisional translation; the definitive translation will be       restrictions and measures having equivalent effect between
          published in the European Court Reports)                   Member States Ð Derogations Ð Protection of the life
                                                                     and health of animals Ð Improvement of livestock Ð
                                                                     Breeding of pure-bred breeding animals of the bovine
                                                                                   species Ð Artificial insemination)
In Case C-85/97: reference to the Court under Article 177
of the EC Treaty by the Tribunal de PremieÁre Instance de                                     (1999/C 1/07)
LieÁge (Belgium) for a preliminary ruling in the proceedings
pending before that court between SocieÂteÂ FinancieÁre
d'Investissements SPRL (SFI) and Belgian State on the
interpretation of the Sixth Council Directive 77/388/EEC                            (Language of the case: Swedish)
of 17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes Ð Common
system of value added tax: uniform basis of assessment
(OJ L 145, 13.6.1977, p. 1) and Article 95 of the EC                   (Provisional translation; the definitive translation will be
Treaty Ð the Court (Fourth Chamber), composed of: J. L.                        published in the European Court Reports)
Murray (Rapporteur), acting for the President of the
Chamber, H. Ragnemalm and K. M. Ioannou, Judges;
J. Mischo, Advocate-General; D. Louterman-Hubeau,
Principal Administrator, has given a judgment on                     In Case C-162/97: reference to the Court under Article 177
19 November 1998, in which it has ruled:                             of the EC Treaty by the Helsingborgs Tingsrätt (Sweden)