CELEX: C2001/173/45
Language: en
Date: 2001-06-16 00:00:00
Title: Case C-147/01: Reference for a preliminary ruling from the Verwaltungsgerichtshof by order of that court of 23 March 2001 in the case of (1) Weber's Wine World HandelsgesmbH, (2) Ernestine Rathgeber, (3) Karl Schlosser, (4) Beta-Leasing GmbH v Abgabenberufungskommission Wien

16.6.2001             EN                     Official Journal of the European Communities                                         C 173/27
So far as concerns those undertakings in respect of which the           preclude the application of the provision, created by the
CIPI has made a finding of economic crisis within the meaning           amendment to the Wiener Abgabenordnung (Vienna Tax
of Law No 675/77, it must be observed that Article 4a(3) of             Code, WAO) of 2 March 2000, LGBI. No 9/2000, and
Directive 77/187 provides, so far as undertakings in grave              applicable also to tax liabilities which arose before promulgation of
economic crisis are concerned, that Member States may apply             that amendment, in Paragraph 185(3) of the WAO, under which
paragraph 2(b) to any transfers where the transferor is in a            there is no claim to repayment where the economic burden of
situation of serious economic crisis, as defined by national law,       the duty was borne by a person other than the taxable person?
provided that the situation is declared by a competent public
authority and open to judicial supervision, on condition that
such provisions already exist in national law by 17 July 1998.          (1) OJ L 76 of 23.3.1992, p. 1.
According to a Joint Declaration of the Commission and the
Council on the adoption of Directive 98/50, only Italy had
legislation of that type. Furthermore, in that event also the
principle that workers’ rights should be protected remains
untouched. That principle is not observed by the contested
Italian legislation, which provides sic et simpliciter for the
disapplication of Directive 77/187.
                                                                        Action brought on 4 April 2001 by the Hellenic Republic
(1) OJ 1977 L 61, p. 26.                                                  against the Commission of the European Communities
                                                                                                  (Case C-148/01)
                                                                                                  (2001/C 173/46)
                                                                        An action against the Commission of the European Communi-
                                                                        ties was brought before the Court of Justice of the European
                                                                        Communities on 4 April 2001 by the Hellenic Republic
Reference for a preliminary ruling from the Verwaltungs-                represented by Vasilios Kontolaimos, legal Adviser in the State
gerichtshof by order of that court of 23 March 2001 in                  Legal Service, and Khrisoula Tsiavou, Legal Agent of that
the case of (1) Weber’s Wine World HandelsgesmbH,                       Service, with an address for service in Luxembourg at the
(2) Ernestine Rathgeber, (3) Karl Schlosser, (4) Beta-                  Greek Embassy, 117 Val Sainte-Croix.
  Leasing GmbH v Abgabenberufungskommission Wien
                                                                        The applicant claims that the Court should:
                         (Case C-147/01)
                                                                        —     grant the application;
                         (2001/C 173/45)
                                                                        —     annul or, in the alternative, amend Commission Decision
                                                                              C(2001) 198 Final of 1 March 2001 excluding from
Reference has been made to the Court of Justice of the                        Community financing certain expenditure incurred by
European Communities by an order of the Verwaltungsgericht-                   the Member States under the Guarantee Section of the
shof (Administrative Court), Austria, of 23 March 2001, which                 European Agricultural Guidance and Guarantee Fund
was received at the Court Registry on 2 April 2001, for a                     (EAGGF).
preliminary ruling in the case of (1) Weber’s Wine World
HandelsgesmbH, (2) Ernestine Rathgeber, (3) Karl Schlosser,
(4) Beta-Leasing GmbH v Abgabenberufungskommission Wien                 Pleas in law and main arguments
on the following question:
                                                                        The Hellenic Republic contends that a financial correction has
Do Article 10 EC (formerly Article 5 of the EC Treaty) and              been imposed upon it unlawfully so far as concerns the
point 3 of the operative part of the judgment of the Court of           amount of the interest due for late payment of the additional
Justice of the European Communities of 9 March 2000 in Case             levy in the milk and milk products sector.
C-437/97 Evangelischer Krankenhausverein Wien v Abgaben-
berufungskommission Wien and Wein & Co. HandelsgesmbH,
formerly Ikera Warenhandelsgesellschaft mbH v Oberöster-                The Hellenic Republic contends that the proposed financial
reichische Landesregierung [2000] ECR I-1157, according to              correction should be annulled because the applicable legal
which Article 3(2) of Directive 92/12/EEC (1) may not be relied         provisions have been misinterpreted and the statement of
on in support of claims relating to a tax such as the duty on           reasons is insufficient.
alcoholic beverages paid or chargeable prior to the date of that
judgment, except by claimants who before that date initiated
legal proceedings or raised an equivalent administrative claim,