CELEX: C1999/001/05
Language: en
Date: 1999-01-04 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 19 November 1998 in Case C-159/96: Portuguese Republic v. Commission of the European Communities (Commercial policy - Quantitative limits on imports of textil products - Products originating in the People's Republic of China - Additional imports - Commission's powers of implementation) (1999/C 1/05)

4.1.1999             EN                   Official Journal of the European Communities                                        C 1/3
     on a time-limit under national law even if that                 3. Orders the Commission of the European Communities
     Member State has not yet amended its national rules                  to bear its own costs.
     in order to render them compatible with those
     provisions.
                                                                     (1) OJ C 351, 10.12.1994.
(1) OJ C 269, 14.9.1996.
                                                                                     JUDGMENT OF THE COURT
                                                                                             (Sixth Chamber)
              JUDGMENT OF THE COURT
                                                                                          of 19 November 1998
                       (Sixth Chamber)
                                                                     in Case C-159/96: Portuguese Republic v. Commission of
                    of 19 November 1998                                               the European Communities (1)
in Case C-284/94: Kingdom of Spain v. Council of the                 (Commercial policy Ð Quantitative limits on imports of
European Union supported by Commission of the                        textil products Ð Products originating in the People's
                  European Communities (1)                           Republic of China Ð Additional imports Ð Commission's
                                                                                        powers of implementation)
(Action for annulment Ð Common commercial policy Ð
Regulations (EC) No 519/94 and (EC) No 1921/94 Ð                                              (1999/C 1/05)
Import quotas for certain toys from the People's Republic
                           of China)
                         (1999/C 1/04)                                              (Language of the case: Portuguese)
               (Language of the case: Spanish)
                                                                       (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
  (Provisional translation; the definitive translation will be
                                                                     In Case C-159/96: Portuguese Republic (Agents: Luís
         published in the European Court Reports)
                                                                     Fernandes and Maria Luísa Durante) v. Commission of
                                                                     the European Communities (Agents: Marc de Pauw and
                                                                     Francisco de Sousa Fialho) Ð application for annulment
                                                                     of the Commission's practice of applying exceptional
In Case C-284/94: Kingdom of Spain (Agents: Alberto                  flexibility' measures in the administration of quantitative
Navarro GonzaÂlez and Gloria Calvo DiaÂz) v. Council of              limits on importation into the European Community of
the European Union (Agents: Bjarne Hoff-Nielsen, Guus                textile products and clothing from non-member countries
Houttuin and Diego Canga Fano), supported by                         and, specifically, of the decision adopted by the
Commission of the European Communities (Agents:                      Commission following the meeting of the Textile
Miguel Díaz-Llanos, Patrick Hetsch and Carlos Gómez de               Committee of 6 March 1996 concerning textile products
la Cruz Ð Application for the annulment of Council                   originating from the People's Republic of China Ð the
Regulation (EC) No 1921/94 of 25 July 1994 amending                  Court (Sixth Chamber), composed of: P. J. G. Kapteyn
Regulation (EC) No 519/94 on common rules for imports                (Rapporteur), President of the Chamber, G. Hirsch, G. F.
from certain third countries (OJ L 198, 30.7.1994, p. 1)             Mancini, H. Ragnemalm and K. M. Ioannou, Judges;
Ð the Court (Sixth Chamber), composed of P. J. G.                    A. Saggio, Advocate-General; H. A. Rühl, Principal
Kapteyn, President of the Chamber, G. F. Mancini                     Administrator, for the Registrar, has given a judgment on
(Rapporteur) and J. L. Murray, Judges; P. LeÂger,                    19 November 1998, in which it:
Advocate-General; H. von Holstein, Deputy Registrar, has
given a judgment on 19 November 1998, in which it:
                                                                     1. Declares the action inadmissible as regards the claim
                                                                          for annulment of the practice of exceptional
1. Dismisses the application;                                             flexibility' measures followed by the Commission of
                                                                          the European Communities in the administration of
                                                                          quantitative limits on the importation into the
                                                                          Community of textile products and clothing
2. Orders the Kingdom of Spain to pay the costs;                          originating in non-member countries;
 ---pagebreak--- C 1/4                 EN                  Official Journal of the European Communities                                     4.1.1999
2. Annuls the decision adopted by the Commission                     1. Articles 4 and 10 of the Sixth Council Directive
     following the favourable opinion of the Textile                      77/388/EEC of 17 May 1977 on the harmonisation of
     Committee, which met on 6 March 1996, concerning                     the laws of the Member States relating to turnover
     the importation of textile products and clothing                     taxes do not preclude a national practice which, in the
     originating in the People's Republic of China;                       case of transactions subject to VAT effected by a
                                                                          company before it was registered for VAT, consists in
                                                                          fixing the starting-point of the limitation period for
                                                                          the recovery of that tax at the 20th of the month
3. Declares that the effects of the annulled decision are                 following the quarter in which that registration took
     to be maintained in force;                                           place.
4. Orders the Commission to pay the costs.                           2. The First Council Directive 67/227/EEC of 11 April
                                                                          1967 and the Sixth Council Directive 77/388/EEC of
                                                                          17 May 1977 on the harmonisation of the laws of the
(1) OJ C 233, 10.8.1996.                                                  Member States relating to turnover taxes preclude the
                                                                          VAT on a benefit granted by an employer to his
                                                                          employee in the form of the placing of a vehicle at his
                                                                          disposal for private use from being calculated by
                                                                          including in the taxable amount the VAT paid by the
                                                                          employer in another Member State on the renting of
                                                                          that vehicle, whereas, if the vehicle had been rented in
                                                                          the Member State in question, the taxable amount
               JUDGMENT OF THE COURT                                      would not have included the VAT paid.
                      (Fourth Chamber)
                                                                     (1) OJ C 131, 26.4.1997.
                    of 19 November 1998
in Case C-85/97 (reference for a preliminary ruling from
the Tribunal de PremieÁre Instance de LieÁge (Belgium)):
SocieÂteÂ FinancieÁre d'Investissements SPRL (SFI) and
                        Belgian State (1)
(VAT Ð Limitation period Ð Starting-point Ð Method of
                          calculation)                                              JUDGMENT OF THE COURT
                                                                                            (Fifth Chamber)
                         (1999/C 1/06)
                                                                                         of 19 November 1998
                                                                     in Case C-162/97 (reference for a preliminary ruling from
                (Language of the case: French)                       the Helsingborgs Tingsrätt): Criminal proceedings before
                                                                     that court against Gunnar Nilsson, Per Olov Hagelgren,
                                                                                           Solweig Arrborn (1)
                                                                     (Free movement of goods Ð Prohibition of quantitative
  (Provisional translation; the definitive translation will be       restrictions and measures having equivalent effect between
          published in the European Court Reports)                   Member States Ð Derogations Ð Protection of the life
                                                                     and health of animals Ð Improvement of livestock Ð
                                                                     Breeding of pure-bred breeding animals of the bovine
                                                                                   species Ð Artificial insemination)
In Case C-85/97: reference to the Court under Article 177
of the EC Treaty by the Tribunal de PremieÁre Instance de                                     (1999/C 1/07)
LieÁge (Belgium) for a preliminary ruling in the proceedings
pending before that court between SocieÂteÂ FinancieÁre
d'Investissements SPRL (SFI) and Belgian State on the
interpretation of the Sixth Council Directive 77/388/EEC                            (Language of the case: Swedish)
of 17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes Ð Common
system of value added tax: uniform basis of assessment
(OJ L 145, 13.6.1977, p. 1) and Article 95 of the EC                   (Provisional translation; the definitive translation will be
Treaty Ð the Court (Fourth Chamber), composed of: J. L.                        published in the European Court Reports)
Murray (Rapporteur), acting for the President of the
Chamber, H. Ragnemalm and K. M. Ioannou, Judges;
J. Mischo, Advocate-General; D. Louterman-Hubeau,
Principal Administrator, has given a judgment on                     In Case C-162/97: reference to the Court under Article 177
19 November 1998, in which it has ruled:                             of the EC Treaty by the Helsingborgs Tingsrätt (Sweden)