CELEX: C1996/077/19
Language: en
Date: 1996-03-16 00:00:00
Title: Reference for a preliminary ruling by the Finanzgericht Hamburg by order of that court of 10 January 1996 in the case of Rotexchemie International Handels GmbH & Co. v. Hauptzollamt Hamburg-Waltershof (Case C-26/96)

16 . 3 . 96             EN                   Official Journal of the European Communities                                       No C 77/9
      under the legislation of one Member State may not rely            Is Council Regulation ( EEC ) No 1531/88 (') of 31 May
      on the provisions of Article 10 ( 1 ) of Regulation ( EEC )       1988 valid ?
      No 1408/71 in order to challenge a withdrawal of
      entitlement on the sole ground that the person resides in         (') Imposing a definitive anti-dumping duty on imports of
      the territory of another Member State ?                                 potassium permanganate originating in the People's Republic of
                                                                              China ( OJ No L 138 , 1988 , p. 1 ).
2. If the answer to question 1 is yes, is Regulation ( EEC )
      No 1247/92 made within the powers granted by the
      Treaty of Rome, and in particular by Articles 5 1 and 235
      of that Treaty ?
(') OJ No L 149, 1971 , p . 2 .                                         Reference for a preliminary ruling by judgment of the
( 2 ) OJ No L 136 , 19 . 5 . 1992 , p . 1 .                             Supremo Tribunal Administrativo ( Second Chamber —
                                                                        Tax matters ) of 4 October 1995 in the proceedings
                                                                        pending before that court between Fazenda Publica and
                                                                                                     Fricarnes SA
                                                                                                  ( Case C-2 8/96 )
                                                                                                     ( 96/C 77/20 )
Reference for a preliminary ruling by the Pretura
Circondariale di Roma — Sezione Distaccata di Tivoli by
                                                                        Reference has been made to the Court of Justice of the
orders of that court of 10 January 1996 in criminal
                                                                        European Communities by judgment of the Second
proceedings against Vittorio Ianilli and Francesco
                               Cannizzaro
                                                                        Chamber for tax matters of the Supremo Tribunal
                                                                        Administrativo ( Supreme Administrative Court ) of
                 ( Cases C-24/96 and C-25/96 )                          4 October 1995 , which was received at the Court Registry
                             ( 96/C 77/ 18 )                            on 1 February 1996 , for a preliminary ruling in the
                                                                        proceedings pending before that court between Fazenda
                                                                        Publica ( tax authorities ) and Fricarnes SA on the following
Reference has been made to the Court of Justice of the
                                                                        questions :
European Communities by orders of the Pretura
Circondariale di Roma — Sezione Distaccata di Tivoli
( Rome District Magistrate's Court, Tivoli Division ) of                1 . Are the 'charges' described, which have                      the
10 January 1996 , which were received at the Court Registry                   characteristics described above, contrary                   to
on 29 January 1996 , for a preliminary ruling in ciriminal                    Article 95 ( 1 ) and ( 2 ) of the Treaty of Rome ?
proceedings against Vittorio Ianilli and Francesco
Cannizzaro . The questions referred by the Pretura                      2 . Are they to be regarded as charges having an effect
Circondariale di Roma — Sezione Distaccata di Tivoli to the
                                                                              equivalent to a customs duty on imports, prohibited by
Court of Justice for a preliminary ruling are identical with                   Articles 9 and 12 of that Treaty ?
those in Case C-58/95 ( 1 ).
                                                                        3 . Are they to be regarded as turnover taxes within the
(') OJ No C 119 , 13 . 5 . 1995 , p . 6 .
                                                                               meaning of Article 33 of the Sixth Directive (^ without
                                                                               prejudice to Article 378 of the Act of Accession ( 2 ) or any
                                                                               other Community legislation ?
                                                                        (>) OJ No L 145 , 13 . 6 . 1977, p . 1 .
                                                                        ( 2 ) OJ No L 302 , 15 . 11 . 1985 , p . 135 .
Reference for a preliminary ruling by the Finanzgericht
Hamburg by order of that court of 10 January 1996 in the
case of Rotexchemie International Handels GmbH & Co . v.
              Hauptzollamt Hamburg-Waltershof
                           ( Case C-26/96 )
                             ( 96/C 77/19 )                                     Removal from the register of Case C-263/94 ( 1 )
                                                                                                     ( 96/C 77/21 )
Reference has been made to the Court of Justice of the
European Communities by order of the Finanzgericht                      By order of 13 November 1995 the President of the Court of
Hamburg — Fourth Chamber of the Joint Chamber of the                    Justice of the European Communities ordered the removal
Finanzgericht Hamburg for the Länder of the Free and                    from the register of Case C-263/94 : Commission of the
Hanseatic City of Hamburg, Lower Saxony and                             European Communities v. Kingdom of the Netherlands .
Schleswig-Holstein — of 10 January 1996 , which was
received at the Court Registry on 30 January 1996 , for a
                                                                        H OJ No C 304 , 29 . 10 . 1994 .
preliminary ruling in the case of Rotexchemie International
Handels GmbH & Co . v. Hauptzollamt Ham­
burg-Waltershof on the following question :