CELEX: C1997/357/37
Language: en
Date: 1997-11-22 00:00:00
Title: Reference for a preliminary ruling by the Verwaltungsgerichtshof (Vienna) by order of that court of 12 August 1997 in the case of Wiener Städtische Allgemeine Versicherungs AG, Romed Karl Kleissl, Streiter KG Gasthof 'Post', Alfred Eiter, Stefan Riml, Mag. Josef Nothdurfter Treuhand- und Steuerberatungsgesellschaft mbH (formerly Rasputin Vertriebsgesellschaft mbH), Tiroler Röhren- und Metallwerke AG, Elmar Kurz, Elisabeth Schüller, Anton Gschwentner GesmbH 'Hotel Schwarzbrunn', Allgemeine Wirtschaftstreuhand- und Beratungsges. mbH, Kaiserwerke Elektrizitätsversorgungs GesmbH, Miller Optik GesmbH, Michael Khuen-Belasi, DM Drogeriemarkt GmbH, and Flic Flac Kinderbekleidungs-Handelsgesellschaft mbH against Tiroler Landesregierung (Case C-344/97)

22 . 11 . 97              EN                 Official Journal of the European Communities                                     C 357/21
      comply with Council Directive 90/220/EEC of 23 April              DM        Drogeriemarkt            GmbH,    and    Flic    Flac
       1990 on the deliberate release into the environment of           Kinderbekleidungs-Handelsgesellschaft           mbH     against
      genetically modified organisms ('), and Commission                Tiroler Landesregierung ( Government of Tirol ) on the
      Directive 94/5 1/EC of 7 November 1994 adapting to                following questions :
      technical progress Council Directive 90/219/EEC on
      the contained use of genetically modified micro­                  Is Article 33 ( 1 ) of the sixth Council Directive 77/388/
       organisms ( 2), the Kingdom of Belgium has failed to             EEC of 17 May 1977 on the harmonization of the laws of
       fulfil its obligations under those Directives,                   the Member States relating to turnover taxes — Common
                                                                        system of value added tax: uniform basis of assessment (')
                                                                        to be interpreted with regard to the description
— order the Kingdom of Belgium to pay the costs.                        'characterized as turnover taxes' as precluding the
                                                                        imposition on traders by a Member State of a tourism levy
                                                                        ( contribution ) which has the following features :
Pleas in law and main arguments adduced in support:
                                                                        — it is payable by traders with a direct or indirect
                                                                             interest in the tourist industry and therefore by a large
Pleas in law and main arguments correspond to those set                      number of, but not all, traders,
out in Case C-320/97 ('); the period prescribed for
transposition expired on 23 October 1991 ( Directive 90/
220/EEC) and 30 April 1995 (Directive 94/5 1 /EC ).                     — it goes to a local tourist association to finance the
                                                                             development of the tourist industry or to a fund to be
                                                                             used for the whole region ( Land),
(>) OJ L 117, 8 . 5 . 1990 , p . 15 .
( 2 ) OJ L 297, 18 . 11 . 1994, p . 29 .
(•') OJ C 331 , 1 . 11 . 1997, p. 13 .                                  — the basis of assessment is the yearly turnover with
                                                                             certain exceptions, in particular turnover related to
                                                                             services to customers whose place of residence (seat) is
                                                                             outside the area covered by the legislation, in so far as
                                                                             the services are not for a business situated within the
                                                                             area covered by the legislation (a Bundesland of a
                                                                             Member State composed of federal States ) and not
Reference for a preliminary ruling by the Verwaltungs­                       services to final consumers, and turnover related to
gerichtshof (Vienna) by order of that court of 12 August                     other services in so far as they are not supplied
1997 in the case of Wiener Städtische Allgemeine                             exclusively or primarily within the area covered by the
Versicherungs AG, Romed Karl Kleissl, Streiter KG                            legislation ( the Bundesland of the Member State ),
Gasthof 'Post', Alfred Eiter, Stefan Riml, Mag. Josef
Nothdurfter Treuhand- und Steuerberatungsgesellschaft                   — the amount of the levy varies according to the benefit
mbH ( formerly Rasputin Vertriebsgesellschaft mbH ),                         deemed by the legislature to be derived from tourism
Tiroler Röhren- und Metallwerke AG, Elmar Kurz,                              by the sector to which the taxpayer belongs,
Elisabeth Schüller, Anton Gschwentner GesmbH 'Hotel
Schwarzbrunn', Allgemeine Wirtschaftstreuhand- und
Beratungsges. mbH, Kaiserwerke Elektrizitätsversorgungs                 — the amount of the levy is higher in tourist areas than
GesmbH, Miller Optik GesmbH, Michael Khuen-Belasi,                           in others, and
DM Drogeriemarkt GmbH, and Flic Flac Kinder­
bekleidungs-Handelsgesellschaft mbH against Tiroler                     — no provision is made for deduction of input tax ?
                            Landesregierung
                           ( Case C-344/97 )                            (') OJ L 145 , 13 . 6 . 1977, p . 1 .
                             ( 97/C 357/37 )
Reference has been made to the Court of Justice of the
European Communities by order of the Verwaltungsge­                     Action brought on 2 October 1997 by the Federal
richtshof ( Administrative Court), Vienna, of 12 August                 Republic of Germany against the Council of the European
1997, received at the Court Registry on 2 October 1997,                                                   Union
for a preliminary ruling in the case of Wiener Städtische
Allgemeine Versicherungs AG, Romed Karl Kleissl, Streiter                                          (Case C-345/97 )
KG Gasthof ' Post', Alfred Eiter, Stefan Riml, Mag. Josef                                           ( 97/C 357/38 )
Nothdurfter Treuhand- und Steuerberatungsgesellschaft
mbH         ( formerly   Rasputin Vertriebsgesellschaft    mbH ),
Tiroler Röhren- und Metallwerke AG , Elmar Kurz,                        An action against the Council of the European Union was
Elisabeth Schüller, Anton Gschwentner GesmbH ' Hotel                    brought before the Court of Justice of the European
Schwarzbrunn ', Allgemeine Wirtschaftstreuhand- und                     Communities on 2 October 1997 by the Federal Republic
Beratungsges . mbH, Kaiserwerke Elektrizitätsversorgungs                of Germany, represented by Ernst Roder and Claus-Dieter
GesmbH, Miller Optik GesmbH, Michael Khuen-Belasi,                      Quassowski, Federal Economics Ministry, D-53107 Bonn.