CELEX: C1998/258/12
Language: en
Date: 1998-08-15 00:00:00
Title: JUDGMENT OF THE COURT (Third Chamber) of 11 June 1998 in Case C-41/97 (reference for a preliminary ruling from the Hof van Beroep, Antwerp): Belgian State v Foodic BV (a company in liquidation) and Peter Nyssen, Internationaal Expeditiebedrijf Verhaert NV, and A. Maas & Co. NV and Jozef Picavet (Interpretation of Regulation (EEC) No 1767/82 - Specific import levies on certain milk products - Description of Kashkaval cheese - Completion of IMA 1 certificate by the competent authority not in compliance with the conditions laid down in Regulation (EEC) No 1767/82)

15.8.98               EN                  Official Journal of the European Communities                                     C 258/7
Court, Cologne) (Germany), for a preliminary ruling in                              JUDGMENT OF THE COURT
the proceedings pending before that court between SocieÂteÂ
GeÂneÂrale des Grandes Sources d'Eaux MineÂrales                                           (Third Chamber)
FrancËaises and Bundesamt für Finanzen Ð on the
interpretation of Article 3(a) of the Eighth Council                                        of 11 June 1998
Directive 79/1072/EEC of 6 December 1979 on the
                                                                     in Case C-41/97 (reference for a preliminary ruling from
harmonisation of the laws of the Member States relating
                                                                     the Hof van Beroep, Antwerp): Belgian State v Foodic BV
to turnover tax Ð Arrangements for the refund of value
                                                                     (a company in liquidation) and Peter Nyssen,
added tax to persons not established in the territory of the
                                                                     Internationaal Expeditiebedrijf Verhaert NV, and A. Maas
country (OJ L 331 of 27.12.1979, p. 11) Ð the Court
                                                                                     & Co. NV and Jozef Picavet (1)
(Fifth Chamber), composed of: C. Gulmann, President of
the Chamber, M. Wathelet, J. C. Moitinho de Almeida
                                                                     (Interpretation of Regulation (EEC) No 1767/82 Ð
(Rapporteur), D. A. O. Edward and J.-P. Puissochet,
                                                                     Specific import levies on certain milk products Ð
Judges; G. Cosmas, Advocate General; H. A. Rühl,
                                                                     Description of Kashkaval cheese Ð Completion of IMA 1
Principal Administrator, for the Registrar, has given a
                                                                     certificate by the competent authority not in compliance
judgment on 11 June 1998, in which it has ruled:
                                                                     with the conditions laid down in Regulation (EEC)
                                                                                              No 1767/82)
                                                                                             (98/C 258/12)
1. Article 3(a) of the Eighth Council Directive 79/1072/
                                                                                     (Language of the case: Dutch)
     EEC of 6 December 1979 on the harmonisation of the
     laws of the Member States relating to turnover taxes
     Ð Arrangements for the refund of value added tax to
     taxable persons not established in the territory of the
     country is to be interpreted as not precluding Member
     States from providing in their national law that a               (Provisional translation; the definitive translation will be
     taxable person who is not established in that Member                      published in the European Court Reports)
     State may prove his entitlement to a refund by
     submitting a duplicate invoice or import document
     where the original has been lost for reasons beyond his
     control, provided that the transaction which led to the
                                                                     In Case C-41/97: reference to the Court under Article 177
     application for a refund occurred and there is no risk
     of further applications for a refund.                           of the EC Treaty from the Hof van Beroep (Court of
                                                                     Appeal), Antwerp, Belgium, for a preliminary ruling in the
                                                                     proceedings pending before that court between Belgian
                                                                     State and Foodic BV (a company in liquidation) and Peter
                                                                     Nyssen, Internationaal Expeditiebedrijf Verhaert NV, and
                                                                     A. Maas & Co. NV and Jozef Picavet Ð on the
                                                                     interpretation of Commission Regulation (EEC) No 1767/
                                                                     82 of 1 July 1982 laying down detailed rules for applying
2. Where a taxable person established in a Member State              specific import levies on certain milk products (OJ L 196
     may prove his entitlement to a refund of value added            of 5.7.1982, p. 1) Ð the Court (Third Chamber),
     tax by submitting a duplicate or photocopy of the               composed of: C. Gulmann, President of the Chamber, J. C.
     invoice if the original which he received has been lost         Moitinho de Almeida (Rapporteur) and J.-P. Puissochet,
     for reasons beyond his control, the principle of non-           Judges; J. Mischo, Advocate General; H. A. Rühl,
     discrimination set out in Article 6 of the EC Treaty            Principal Administrator, for the Registrar, has given a
     and referred to in the fifth recital in the preamble to         judgment on 11 June 1998, in which it has ruled:
     the Eighth Directive 79/1072/EEC requires that the
     same possibility be extended to taxable persons not
     established in that Member State if the transaction
     which led to the application for a refund occurred and
     there is no risk of further applications for a refund.          1. The Kashkaval cheese referred to in Commission
                                                                         Regulation (EEC) No 1767/82 of 1 July 1982 laying
                                                                         down detailed rules for applying specific import levies
                                                                         on certain milk products is Kashkaval cheese made
(1) OJ C 9 of 11.1.1997.                                                 exclusively from sheep's milk.
                                                                     2. An IMA 1 certificate completed in a manner contrary
                                                                         to the instructions set out in the Annexes to
                                                                         Regulation (EEC) No 1767/82 does not satisfy the
                                                                         requirements of that regulation; products imported
 ---pagebreak--- C 258/8                EN                 Official Journal of the European Communities                                      15.8.98
     under such a certificate may thus not benefit from the               entered into force after 1 January 1987, the Kingdom
     preferential rate provided for in that Regulation.                   of Belgium and the Grand Duchy of Luxembourg
                                                                          have failed to fulfil their obligations under Article 5 of
                                                                          Council Regulation (EEC) No 4055/86 of
(1) OJ C 94 of 22.3.1997.
                                                                          22 December 1986 applying the principle of freedom
                                                                          to provide services to maritime transport between
                                                                          Member States and between Member States and third
                                                                          countries;
                                                                     2. Orders the Kingdom of Belgium and the Grand Duchy
               JUDGMENT OF THE COURT                                      of Luxembourg to pay the costs.
                        (Fifth Chamber)
                                                                     (1) OJ C 199 of 28.6.1997.
                        of 11 June 1998
in Joined Cases C-176/97 and C-177/97: Commission of
the European Communities v Kingdom of Belgium and
               Grand Duchy of Luxembourg (1)
(Failure to fulfil obligations Ð Regulation (EEC) No 4055/
86 Ð Freedom to provide maritime transport services Ð                               JUDGMENT OF THE COURT
Maritime Agreement concluded with a third country Ð                                          (Fifth Chamber)
                  Cargo-sharing arrangement)
                                                                                            of 11 June 1998
                         (98/C 258/13)
                                                                     in Case C-291/97 P: H. v Commission of the European
                                                                                             Communities (1)
                (Language of the case: French)                       (Appeal Ð Officials Ð Invalidity procedure Ð Assessment
                                                                                                  of facts)
                                                                                              (98/C 258/14)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)
                                                                                     (Language of the case: French)
In Joined Cases C-176/97 and C-177/97: Commission of
the European Communities (Agent: Frank Benyon) v                       (Provisional translation; the definitive translation will be
Kingdom of Belgium (Agent: Jan Devadder) and Grand                             published in the European Court Reports)
Duchy of Luxembourg (Agent: Nicolas Schmit) for a
declaration that, by introducing and maintaining in force
cargo-sharing arrangements, in the Agreement between the             In Case C-291/97 P: H, a former official of the
Belgo-Luxembourg Economic Union and Malaysia on                      Commission of the European Communities, residing in
maritime transport, which was approved by the Kingdom                Brussels, represented by Vincent Lurquin, of the Brussels
of Belgium both in its own name and on behalf of the                 Bar, with an address for service in Luxembourg at the
Grand Duchy of Luxembourg and which entered into                     Chambers of Louis Schiltz, 2 Rue du Fort Rheinsheim, Ð
force after 1 January 1987, the Kingdom of Belgium                   appeal against the judgment of the Court of First Instance
(C-176/97) and the Grand Duchy of Luxembourg (C-177/                 of the European Communities (Third Chamber) of 3 June
97) have failed to fulfil their obligations under Article 5 of       1997 in Case T-196/95 H v Commission [1997] ECR-SC
Council Regulation (EEC) No 4055/86 of 22 December                   II-403, seeking to have that judgment set aside, the other
1986 applying the principle of freedom to provide services           party to the proceedings being Commission of the
to maritime transport between Member States and                      European Communities (Agent: Ana Maria Alves Vieira Ð
between Member States and third countries (OJ L 378 of               the Court (Fifth Chamber), composed of: C. Gulmann,
31.12.1986, p. 1), the Court composed of: C. Gulmann                 President of the Chamber, M. Wathelet, J. C. Moitinho de
(President of Chamber), M. Wathelet, J. C. Moitinho de               Almeida, J.-P. Puissochet and L. Sevón (Rapporteur),
Almeida, D. A. O. Edward (Rapporteur) and L. Sevón,                  Judges; S. Alber, Advocate General; R. Grass, Registrar,
Judges; A. La Pergola, Advocate General; H. A. Rühl,                 has given a judgment on 11 June 1998, in which it:
Principal Administrator, for the Registrar, has given a
judgment on 11 June 1998, in which it:                               1. Dismisses the appeal;
1. Declares that, by introducing and maintaining in force            2. Orders the appellant to pay the costs.
     cargo-sharing arrangements, in the Agreement between
     the Belgo-Luxembourg Economic Union and Malaysia                (1) OJ C 295, 27.9.1997.
     on maritime transport which was approved by the
     Kingdom of Belgium both in its own name and on
     behalf of the Grand Duchy of Luxembourg and which