CELEX: C1999/204/12
Language: en
Date: 1999-07-17 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 27 April 1999 in Case C-69/97 Commission of the European Communities v SNUA Srl (Arbitration clause - Breach of contract)

17.7.1999               EN                       Official Journal of the European Communities                                            C 204/7
Common system of value added tax: uniform basis of assess-                  at the rate of ECU 43.09 per day of late payment from 1 April
ment (OJ 1977 L 145, p. 1) — the Court, composed of                         1988 and, second, to pay the Commission the sum of
G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn and G. Hirsch           ECU 60 000 by way of compensation for the damage suffered
(Rapporteur) (Presidents of Chambers), G.F. Mancini, J.C.                   — the Court (Fifth Chamber), composed of J.-P. Puissochet
Moitinho de Almeida, C. Gulmann, D.A.O. Edward, L. Sevón                   (Rapporteur), President of the Chamber, P. Jann, C. Gulmann
and M. Wathelet, Judges, Advocate General: N. Fennelly,                     D.A.O. Edward and L. Sevón, Judges; Advocate General: A. La
Registrar: D. Louterman-Hubeau, Principal Administrator —                   Pergola; Registrar: H.A. Rühl, Principal Administrator, has
has given a judgment on 27 April 1999 in which it held that:                given a judgment on 27 April 1999, in which it:
1. On a proper construction of Article 11A(3)(b) of the Sixth               1. Orders SNUA Srl to pay to the Commission of the European
    Council Directive 77/388/EEC of 17 May 1977 on the                           Communities the sum of EUR 195 397 together with interest
    harmonisation of the laws of the Member States relating to                   at a rate of EUR 43.09 per day of late payment as from 1 April
    turnover taxes — Common system of value added tax: uniform                   1988 until final settlement of the debt;
    basis of assessment, the terms ‘rebates’ and ‘price discounts’
    cannot be applied to reductions covering the whole cost of              2. Dismisses the remainder of the action;
    supplying redemption goods.
                                                                            3. Orders SNUA Srl to pay the costs.
2. On a proper construction of Article 5(6) of the Sixth Directive
    77/388, the application by an oil company of goods which are            (1) OJ C 131 of 26.4.1997.
    disposed of to a purchaser of fuel in exchange for vouchers which
    he has obtained in varying quantifies, depending on the volume
    of fuel purchased, on payment of the full retail price for fuel from
    the pump — under a sales promotion scheme such as that in
    issue in the main proceedings — must, where the goods are not
    of small value, be treated as a supply for consideration within the
    meaning of that provision.
                                                                                               JUDGMENT OF THE COURT
(1) OJ C 108 of 5.4.1997.                                                                               (First Chamber)
                                                                                                       of 28 April 1999
                                                                            in Case C-405/97 (reference for a preliminary ruling
                                                                            by the Finanzgericht Bremen): Mövenpick Deutschland
                                                                              GmbH für das Gastgewerbe v Hauptzollamt Bremen (1)
                 JUDGMENT OF THE COURT
                                                                            (Combined nomenclature — Tariff heading 0802 — Dried
                           (Fifth Chamber)                                  walnut pieces temporarily stored at a temperature of −24 oC)
                                                                                                        (1999/C 204/13)
                          of 27 April 1999
in Case C-69/97 Commission of the European Communi-                                             (Language of the case: German)
                         ties v SNUA Srl (1)
                                                                            (Provisional translation: the definitive translation will be published
           (Arbitration clause — Breach of contract)
                                                                                                 in the European Court Reports)
                          (1999/C 204/12)                                   In Case C-405/97, reference to the Court under Article 177 of
                                                                            the EC Treaty by the Finanzgericht Bremen (Germany) for a
                                                                            preliminary ruling in the proceedings pending before that court
                    (Language of the case: Italian)                         between Mövenpick Deutschland GmbH für das Gastgewerbe v
                                                                            Hauptzollamt Bremen, on the interpretation of tariff heading
                                                                            0802 of the Combined Nomenclature, in the version contained
(Provisional translation; the definitive translation will be published      in Annex I to Commission Regulation (EEC) No 2551/93 of
                   in the European Court Reports)                           10 August 1993, amending Annex I to Council Regulation
                                                                            (EEC) No 2658/87 on the tariff and statistical nomenclature
In Case C-69/97: Commission of the European Communities                     and on the Common Customs Tariff (OJ 1993 L 241, p. 1)
(Agents: Paolo Stancanelli and Jean-Francis Pasquier, assisted              and on the interpretation of Article 522(3) of Commission
by Alberto Dal Ferro) v SNUA Srl, a company incorporated in                 Regulation (EEC) No 2454/93 of 2 July 1993 laying down
Pordenone (Italy), represented by Andrea Guarino, of the Rome               provisions for the implementation of Council Regulation (EEC)
Bar, and Ezio Trampus — application by the Commission of                    No 2913/92 establishing the Community Customs Code (OJ
the European Communities under Article 181 of the EC Treaty                 1993 L 253, p. 1) — the Court (First Chamber), composed of
for an order requiring SNUA Srl, first, to reimburse an advance             P. Jann (Rapporteur), President of the Chamber, D.A.O. Edward
payment of ECU 195 397 made by the Commission for the                       and L. Sevón, Judges, Advocate General: A. Saggio, Registrar:
completion of an integrated system for the collection and                   R. Grass — has given a judgment on 28 April 1999, in which
recycling of solid waste at a private plant, together with interest         it held that: