CELEX: C1996/064/08
Language: en
Date: 1996-03-02 00:00:00
Title: JUDGMENT OF THE COURT of 14 December 1995 in Joined Cases C-163/94, C-165/94 and C-250/94 (references for a preliminary ruling from the Juzgado Central de lo Penal de la Audiencia Nacional): criminal proceedings against Lucas Emilio Sanz de Lera and Others (Capital movements - Non-member countries - National authorization for the transfer of banknotes)

No C 64/4              EN                 Official Journal of the European Communities                                       2 . 3 . 96
      1991 laying down the principles governing the                         the internal market, Ireland has failed to fulfil its
      organization of veterinary checks on animals entering                 obligations under Article 26 of that Directive;
      the Community from third countries and amending
      Directives 89/662/EEC, 90/425/EEC and 90/675/EEC,
      Ireland has failed to fulfil its obligations under              2 . orders Ireland to pay the costs.
      Article 30 (1 ) of that Directive;
                                                                      (') OJ No C 202 , 23 . 7 . 1994 .
 2 . orders Ireland to pay the costs.
 (') OJ No C 174, 25 . 6 . 1994 .
                                                                                     JUDGMENT OF THE COURT
                                                                                           of 14 December 1995
                                                                     in Joined Cases C-163/94, C-165/94 and C-250/94
                                                                      ( references for a preliminary ruling from the Juzgado
                                                                      Central de lo Penal de la Audiencia Nacional ): criminal
                                                                     proceedings against Lucas Emilio Sanz de Lera and
                                                                                                    Others (M
               JUDGMENT OF THE COURT                                  (Capital movements — Non-member countries — National
                         ( Fifth Chamber )                                     authorization for the transfer of banknotes)
                      of 14 December 1995                                                        ( 96/C 64/08 )
in Case C-161/94: Commission of the European
                  Communities v. Ireland (')
                                                                                      (Language of the case: Spanish)
 (Failure to fulfil obligations — Directive 90/425/EEC —
           Veterinary checks — Failure to transpose)
                            ( 96/C 64/07 )                           (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
                (Language of the case: English)                      In Joined Cases C-163/94, C-165/94 and C-250/94 :
                                                                     references to the Court under Article 177 of the EC Treaty
                                                                     from the Juzgado Central de lo Penal de la Audiencia
In Case C-161/94 : Commission of the European                        Nacional ( High Court, Criminal Section ), Spain, for a
Communities ( Agents: Jose Luis Iglesias Buhigues and James          preliminary ruling in the criminal proceedings pending
Macdonald Flett) v. Ireland ( Agent: Michael A. Buckley) —           before that court against Lucas Emilio Sanz de Lera ,
application for a declaration that, by failing to bring into         Raimundo Diaz Jimenez and Figen Kapanoglu — on the
force the laws, regulations and administrative provisions            interpretation of Articles 73b, 73c ( 1 ) and 73d ( 1)(b ) of the
necessary to comply with Council Directive 90/425/EEC of             EC Treaty — the Court, composed of G. C. Rodriguez
26 June 1990 concerning veterinary and zootechnical                  Iglesias, President, C. N. Kakouris and G. Hirsch ( Presidents
checks applicable in intra-Community trade in certain live           of Chambers ), G. F. Mancini, F. A. Schockweiler, P. J. G.
animals and products with a view to the completion of the            Kapteyn ( Rapporteur), C. Gulmann, J. L. Murray, P. Jann,
internal market ( OJ No L 224, 1990, p. 29 ), Ireland has            H. Ragnemalm and L. Sevón, Judges; G. Tesauro,
failed to fulfil its obligations under that Directive, in            Advocate-General ; D. Louterman-Hubeau, Principal
particular Article 26 thereof, and under the Treaty                  Administrator, for the Registrar, gave a judgment on
establishing the European Community — the Court ( Fifth              14 December 1995 , the operative part of which is as
                                                                     follows :
Chamber ), composed of: D. A. O. Edward ( Rapporteur ),
President of the Chamber, J. C. Moitinho de Almeida , C.
Gulmann, L. Sevón and M. Wathelet, Judges; C. O. Lenz,
Advocate-General ; R. Grass, Registrar, has given a                  1 . Articles 73b (1 ) and 73d (1)(b) of the EC Treaty
judgment on 14 December 1995 , in which it:                                preclude rules which make the export of coins,
                                                                           banknotes or bearer cheques conditional on prior
                                                                           authorization but do not by contrast preclude a
                                                                           transaction of that nature being made conditional on a
1 . declares that, by failing to bring into force all the laws,            prior declaration. Such rules do not fall within the scope
     regulations and administrative provisions necessary to                of Article 73c (1 ) of the Treaty;
     comply with Council Directive 90/425/EEC of 26 June
     1990 concerning veterinary and zootechnical checks
     applicable in intra-Community trade in certain live             2 . Article 73b (1 ), in conjunction with Articles 73c and
     animals and products with a view to the completion of                 73d (1)(b) of the Treaty, may be relied on before
 ---pagebreak--- 2. 3 . 96            lENj                  Official Journal of the European Communities                                   No C 64/5
      national courts and. may render inapplicable national                          JUDGMENT OF THE COURT
      rules inconsistent therewith .
                                                                                               ( Fifth Chamber)
                                                                                            of 14 December 1995
(') OJ No C 218 , 6 . 8 . 1994 .
      OJ No C 304, 29 . 10 . 1994 .                                   in    Case    C- 16/95 : Commission of the European
                                                                                  Communities v. Kingdom of Spain ( J )
                                                                      (Failure to fulfil obligations not contested — Delay in the
                                                                      refund of VA T to taxable persons not established in the
                                                                                          territory of the country)
                                                                                                  ( 96/C 64/ 10
               JUDGMENT OF THE COURT                                                  (Language of the case: Spanish)
                     of 14 December 1995
in Case C-267/94: French Republic v. Commission of the
                   European Communities ( 1 )                         (Provisional translation; the definitive translation will be
(Residues of starch manufacture — Corn gluten feed —                           published in the European Court Reports)
                     Customs classification)
                            ( 96/C 64/09 )
                                                                      In Case C-16/95 : Commission of the European
                                                                      Communities ( Agents : Blanca Rodriguez Galindo and
                (Language of the case: French)                        Enrico Traversa ) v. Kingdom of Spain ( Agents : Alberto
                                                                      Navarro Gonzalez and Miguel Bravo-Ferrer Delgado ) —
                                                                      application for a declaration that, by disregarding the
(Provisional translation; the definitive translation will be          six-month time limit for the refund of value added tax to
          published in the European Court Reports)                    taxable persons not established in the territory of the
                                                                      country, in accordance with Article 7 ( 4 ) of the Eighth
                                                                      Council Directive ( 79/1072/EEC ) of 6 December 1979 on
In Case C-267/94 : French Republic ( Agents : Catherine de
                                                                      the harmonization of the laws of the Member States relating
Salins and Jean-Louis Falconi ) v. Commission of the
                                                                      to turnover taxes — arrangements for the refund of value
European Communities ( Agents: Francisco de Sousa Fialho
                                                                      added tax to taxable persons not established in the territory
and Jean-Francis Pasquier ) — application for the annulment
                                                                      of the country ( OJ No L 331 , 1979 , p. 11 ), and by failing to
of Commission Regulation (EC ) No 1641 /94 of 6 July 1994             comply with the duty of cooperation imposed on Member
amending Council Regulation ( EEC ) No 2658/87 on the                 States by Article 5 of the EC Treaty, the Kingdom of Spain
tariff and statistical nomenclature and on the Common
                                                                      has failed to fulfil its obligations under the EC Treaty — the
Customs Tariff ( OJ No L 172, 1994 , p. 12 ) — the Court,
                                                                      Court, composed of: D. A. O. Edward, President of the
composed of: G. C. Rodriguez Iglesias, President, C. N.               Chamber, J. -P. Puissochet, J. C. Moitinho de Almeida, P.
Kakouris and G. Hirsch ( Presidents of Chambers ), G. F.
                                                                      Jann ( Rapporteur) and M. Wathelet, Judges; N. Fennelly,
Mancini, F. A. Schockweiler, P.J. G. Kapteyn ( Rapporteur ),
                                                                      Advocate-General ; R. Grass, Registrar, gave a judgment on
C. Gulmann, J. L. Murray, P. Jann, H. Ragnemalm and L.                14 December 1995 , in which it:
Sevon, Judges; D. Ruiz-Jarabo Colomer, Advocate-General;
H. von Holstein, Deputy Registrar, gave a judgment on
14 December 1995 , in which it:
                                                                      1 . declares that, by disregarding the six-month time limit
                                                                          for the refund of value added to tax to taxable persons
1 . annuls Commission Regulation (EC) No 1641 /94 of                      not established in the territory of the country, the
      6 July 1994 amending Council Regulation (EEC)                       Kingdom of Spain has failed to fulfil its obligations
      No 2658/87 on the tariff and statistical nomenclature               under Article 7 (4) of the Eighth Council Directive
      and on the Common Customs Tariff inasmuch as it                      (79/1072/EEC) of 6 December 1979 on the
      provides that residues from the manufacture of starch               harmonization ofthe laws of the Member States relating
      from maize may contain residues resulting from the                   to turnover taxes — Arrangements for the refund of
      screening of maize used in the wet process in a                      value added tax to taxable persons not established in the
      proportion not exceeding 15% by weight and residues                  territory of the country;
      of steep-water used in the manufacture of alcohol or
      other starch-derived products;
                                                                      2 . orders the Kingdom of Spain to pay the costs.
2 . orders the Commission to pay the costs.
                                                                      (!) OJ No C 54 , 4 . 3 . 1995 .
f 1 ) OJ No C 316 , 12 . 11 . 1994 .