CELEX: C1998/209/03
Language: en
Date: 1998-07-04 00:00:00
Title: JUDGMENT OF THE COURT of 2 April 1998 in Case C-296/95 (reference for a preliminary ruling from the Court of Appeal, England and Wales): The Queen v. Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Limited and John Cunningham, intervener: Imperial Tobacco Ltd (Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - Member State in which duty is payable - Purchase through an agent)

C 209/2               EN                  Official Journal of the European Communities                                   4.7.98
4. Although a processing undertaking is required to repay            (EEC) No 4064/89 (Case No IV/M.308 Ð Kali + Salz/
     the amounts corresponding to the reduction in prices            MdK/Treuhand) (OJ L 186 of 21.7.1994, p. 38) in so far
     and the premium decided on pursuant to Article 4(5)             as it makes the declaration that the concentration is
     of Regulation No 727/70, as amended, the second                 compatible with the common market conditional on
     paragraph of clause 8 of the cultivation contract set           compliance with the conditions set out in point 63 of the
     out in the annex to Regulation No 4263/88 allows, in            decision, and for partial annulment of that decision in so
     such a case, the contract price to be renegotiated              far as it accepted the commitment referred to in point 65
     between the processing undertaking and the tobacco              by which Kali und Salz AG undertook to adapt the
     producers in line with the reduction in the prices and          structure of Potacan by 30 June 1994 Ð the Court,
     premium.                                                        composed of G. C. Rodríguez Iglesias, President, C.
                                                                     Gulmann (Rapporteur) and H. Ragnemalm, Presidents of
(1) OJ C 354 of 23.11.1996.                                          Chambers, G. F. Mancini, J. C. Moitinho de Almeida,
                                                                     P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward, J.-P.
                                                                     Puissochet, G. Hirsch and P. Jann, Judges; G. Tesauro,
                                                                     Advocate General; R. Grass, Registrar, has given a
                                                                     judgment on 31 March 1998, in which it:
                                                                     1. Annuls Commission Decision 94/449/EC of 14
               JUDGMENT OF THE COURT
                                                                         December 1993 relating to a proceeding pursuant to
                      of 31 March 1998                                   Council Regulation (EEC) No 4064/89 (Case No IV/
                                                                         M.308 Ð Kali + Salz/MdK/Treuhand).
in Joined Cases C-68/94 French Republic v. Commission
of the European Communities, supported by Federal
Republic of Germany, and C-30/95: SocieÂteÂ Commerciale              2. In Case C-68/94, orders the Commission of the
des Potasses et de l'Azote (SCPA) and Entreprise MinieÁre                European Communities to pay the costs.
et Chimique (EMC), supported by French Republic v.
Commission of the European Communities, supported by
Kali und Salz GmbH and Kali und Salz Beteiligungs-                   3. In Case C-30/95, orders the Commission of the
                             AG (1)                                      European Communities to pay the costs, and Kali und
                                                                         Salz GmbH and Kali und Salz Beteiligungs-AG to bear
(Community        control    of     concentrations     between           their own costs.
        undertakings Ð Collective dominant position)
                        (98/C 209/02)                                4. Orders the Federal Republic of Germany, which
                                                                         intervened in Case C-68/94, and the French Republic,
                (Language of the case: French)                           which intervened in Case C-30/95, to bear their own
                                                                         costs.
  (Provisional translation; the definitive translation will be       (1) OJ C 120 of 30.4.1994.
          published in the European Court Reports)
In Joined Cases C-68/94: French Republic (Agents: Edwige
Belliard, Catherine de Salins and Jean-Marc Belorgey) v.
Commission of the European Communities (Agent: Berend
Jan Drijber, assisted by Jacques Bourgeois), supported by                          JUDGMENT OF THE COURT
Federal Republic of Germany (Agents: Ernst Röder and                                        of 2 April 1998
Bernd Kloke) Ð application for annulment of Commission
Decision 94/449/EC of 14 December 1993 relating to a                 in Case C-296/95 (reference for a preliminary ruling from
proceeding pursuant to Council Regulation (EEC)                      the Court of Appeal, England and Wales): The Queen v.
No 4064/89 (Case No IV/M.308 Ð Kali + Salz/MdK/                      Commissioners of Customs and Excise, ex parte EMU
Treuhand) (OJ L 186 of 21.7.1994, p. 38) and C-30/95:                Tabac SARL, The Man in Black Limited and John
SocieÂteÂ Commerciale des Potasses et de l'Azote (SCPA)                   Cunningham, intervener: Imperial Tobacco Ltd (1)
and Entreprise MinieÁre et Chimique (EMC), represented               (Council Directive 92/12/EEC on the general
by Charles Price of the Brussels Bar, with an address for            arrangements for products subject to excise duty and on
service in Luxembourg at the Chambers of Lucy Dupong,                the holding, movement and monitoring of such products
14A Rue des Bains, supported by French Republic                      Ð Member State in which duty is payable Ð Purchase
(Agents: Edwige Belliard, Catherine de Salins and                                          through an agent)
Jean-Marc Belorgey) v. Commission of the European
Communities (Agent: Berend Jan Drijber, assisted by                                          (98/C 209/03)
Jacques Bourgeois), supported by Kali und Salz GmbH
and Kali und Salz Beteiligungs-AG, represented by                                   (Language of the case: English)
Karlheinz Quack and Georg Albrechtskirchinger Ð
application for partial annulment of Article 1 of
Commission Decision 94/449/EC on 14 December 1993                    In Case C-296/95: reference to the Court under Article 177
relating to a proceeding pursuant to Council Regulation              of the EC Treaty from the Court of Appeal, England and
 ---pagebreak--- 4.7.98               EN                 Official Journal of the European Communities                                      C 209/3
Wales for a preliminary ruling in the proceedings pending          Philippe Sands and Mark Hoskins, Barristers, instructed
before that court between The Queen and Commissioners              by Leigh, Day & Co., Solicitors, with an address for
of Customs and Excise, ex parte EMU Tabac SARL, The                service in Luxembourg at the Chambers of Jean-Paul
Man in Black Limited and John Cunningham; intervener:              Noesen, 18 Rue des Glacis Ð appeal against the order of
Imperial Tobacco Ltd Ð on the interpretation of Council            the Court of First Instance of the European Communities
Directive 92/12/EEC of 25 February 1992 on the general             (First Chamber) of 9 August 1995 in Case T-585/93
arrangements for products subject to excise duty and on            Greenpeace and Others v. Commission [1995] ECR
the holding, movement and monitoring of such products              II-2205, seeking to have that order set aside, the other
(OJ L 76 of 23.3.1992, p. 1), as amended by Council                party to the proceedings being Commission of the
Directive 92/108/EEC of 14 December 1992 (OJ L 390 of              European Communities (Agent: Peter Oliver), supported
31.12.1992, p. 124) Ð the Court, composed of: G. C.                by Kingdom of Spain (Agents: Alberto JoseÂ Navarro
Rodríguez Iglesias, President, H. Ragnemalm, M. Wathelet           GonzaÂlez and Gloria Calvo Díaz) Ð the Court, composed
and R. Schintgen (Presidents of Chambers), G. F. Mancini,          of: G. C. Rodríguez Iglesias, President, C. Gulmann,
J. C. Moitinho de Almeida, J. L. Murray (Rapporteur), J.-          H. Ragnemalm, M. Wathelet (Presidents of Chambers),
P. Puissochet, G. Hirsch, P. Jann and L. Sevón, Judges;            G. F. Mancini, J. C. Moitinho de Almeida (Rapporteur),
D. Ruiz-Jarabo Colomer, Advocate General; D.                       P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward, J.-P.
Louterman-Hubeau, Principal Administrator, for the                 Puissochet, G. Hirsch, P. Jann and L. Sevón, Judges;
Registrar, has given a judgment on 2 April 1998, in which          G. Cosmas, Advocate General; for the Registrar, has given
it has ruled:                                                      a judgment on 2 April 1998, in which it:
                                                                   1. Dismisses the appeal.
Council Directive 92/12/EEC of 25 February 1992 on the
general arrangements for products subject to excise duty
and on the holding, movement and monitoring of such
products, as amended by Council Directive 92/108/EEC               2. Orders the appellants to pay the costs.
of 14 December 1992, must be interpreted as not
precluding the levying of excise duty in Member State A
on goods released for consumption in Member State B,               3. Orders the Kingdom of Spain to bear its own costs.
where the goods were acquired from a company, X, for
the use of private individuals in Member State A, through          (1) OJ C 315 of 25.11.1995.
a company, Y, acting in return for payment as agent for
those individuals, and where transportation of the goods
from Member State B to Member State A was also
arranged by company Y on behalf of those individuals and
effected by a professional carrier charging for his services.
(1) OJ C 299 of 11.11.1995.                                                      JUDGMENT OF THE COURT
                                                                                          of 2 April 1998
                                                                   in Case C-367/95 P: Commission of the European
                                                                   Communities v. Chambre Syndicale Nationale des Entre-
                                                                   prises de Transport de Fonds et Valeurs (Sytraval) and
                                                                                      Brink's France SARL (1)
              JUDGMENT OF THE COURT                                (Appeal Ð State aid Ð Complaint by a competitor Ð
                                                                   Commission's obligations concerning the investigation of a
                       of 2 April 1998                                complaint and the provision of reasons for rejecting it)
in Case C-321/95 P: Stichting Greenpeace Council                                           (98/C 209/05)
(Greenpeace International) and Others v. Commission of
the European Communities, supported by Kingdom of
                           Spain (1)                                              (Language of the case: French)
(Appeal Ð Natural or legal persons Ð Measures of direct
              and individual concern to them)
                                                                     (Provisional translation; the definitive translation will be
                        (98/C 209/04)                                       published in the European Court Reports)
               (Language of the case: English)                     In Case C-367/95 P: Commission of the European
                                                                   Communities (Agents: Jean-Louis Dewost, Jean-Paul
                                                                   Keppenne and Michel Nolin), supported by French
                                                                   Republic (Agents: Catherine de Salins and Jean-Marc
In Case C-321/95 P: Stichting Greenpeace Council                   Belorgey), Federal Republic of Germany (Agents: Ernst
(Greenpeace International) and Others, represented by              Röder and Bernd Kloke), Kingdom of Spain (Agent: