CELEX: C1998/166/15
Language: en
Date: 1998-05-30 00:00:00
Title: Reference for a preliminary ruling from Pargas Tingsrätt of 25 March 1998 in the case of Peter Jägerskiöld v Torolf Gustafsson (Case C-97/98)

C 166/10              EN                 Official Journal of the European Communities                                      30.5.98
cultivated and disturbances caused by motorway and road             Reference for a preliminary ruling by the Divisional
schemes.                                                            Court, Queen's Bench Division, by order of that court of
                                                                    31 July 1997, in the case of the Commissioners of
(1) OJ L 103 of 25.4.1979, p. 1.                                           Customs and Excise against Midland Bank plc
(2) Case C-355/90 Commission v Spain [1993] ECR 4221.                                        (Case C-98/98)
                                                                                              (98/C 166/16)
                                                                    Reference has been made to the Court of Justice of the
                                                                    European Communities by an order of the Divisional
Reference for a preliminary ruling from Pargas Tingsrätt            Court, Queen's Bench Division, of 31 July 1997, which
of 25 March 1998 in the case of Peter Jägerskiöld v Torolf          was received at the Court Registry on 3 April 1998, for a
                          Gustafsson                                preliminary ruling in the case of the Commissioners of
                       (Case C-97/98)                               Customs and Excise against Midland Bank plc, on the
                                                                    following questions:
                        (98/C 166/15)
                                                                    On the proper interpretation of Council Directive 67/227/
Reference has been made to the Court of Justice of the              EEC (1) of 11 April 1967, in particular Article 2, and
European Communities by an order of the Pargas                      Council Directive 77/388/EEC (2) of 17 May 1977, in
Tingsrätt (District Court) of 25 March 1998, which was              particular Article 17(2), (3) and (5), and having regard to
received at the Court Registry on 6 April 1998, for a               the facts of the present case:
preliminary ruling in the case of Peter Jägerskiöld v Torolf
Gustafsson on the following questions:
                                                                    (1) Is it necessary to establish a direct and immediate link
Ð Are fishing rights or spinning licenses goods' in                    between a particular input obtainable by a taxable
     accordance with the judgment in Case 7/68                          person acting as such and a particular transaction or
     Commission v Italian Republic [1968] ECR 423?                      transactions made by that person in order to:
                                                                        (a) establish the existence of an entitlement to deduct
Ð Does the amendment in Finland of the Law on Fishing
                                                                             tax charged in respect of the input; and
     1045/1996 constitute an obstacle to the free
     movement of goods according to the criteria laid
     down in Case 8/74 Dassonville [1974] ECR 837?                      (b) determine the extent of that entitlement?
Ð Does a leisure angler's recreational interest constitute a
                                                                    (2) If the answer to (1)(a) or (b) is in the affirmative, what
     permissible ground under Article 36 of the European
                                                                        is the nature of the direct and immediate link and, in
     Community's basic treaty?
                                                                        particular, in the case of a taxable person making both
                                                                        transactions in respect of which VAT is deductible and
Ð Does the present case involve agricultural products                   transactions in respect of which it is not:
     within the meaning of Article 37(4) of the Treaty of
     Rome?                                                              (a) is the test for determining the amount of input tax
                                                                             that is deductible any different as between
Ð Does the aforementioned legal rule have direct legal                       Article 17(2), (3) and (5) (and, if so, in which
     effect in accordance with the judgment in Case 6/64                     respects is it different); and
     Costa v ENEL (1)?
                                                                        (b) is such a person entitled to deduct all the input tax
                                                                             charged in respect of an input on the ground that
Ð Has sufficient       account   been   taken    of  farmers'
                                                                             the input was utilised as a consequence of making
     interests?
                                                                             a transaction falling within Articles 17(2) or 17(3),
                                                                             in particular Article 17(3)(c)?
Ð Does such an amendment of the Law on Fishing 1045/
     1996 concerning spinning contravene or not
     contravene the rules governing the free movement of            (3) If the answer to 1(a) or (b) is in the negative:
     goods (or the free provision of services) laid down in
     the European Community's basic treaty?                             (a) what is the link that has to be established; and
(1) ECR 1964, p. 614.
                                                                        (b) in the case of a taxable person making both
                                                                             transactions in respect of which VAT is deductible
                                                                             and transactions in respect of which it is not: