CELEX: C1997/318/04
Language: en
Date: 1997-10-18 00:00:00
Title: JUDGMENT OF THE COURT (First Chamber) of 17 September 1997 in Case C-130/96 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Fazenda Pública v. Solisnor-Estaleiros Navais SA, also represented: Ministério Público (VAT - Article 33 of the sixth VAT Directive - Maintenance of stamp duties - Stamp duty on the value of contracts relating to the construction of an oil tanker)

18 . 10 . 97             EN                  Official Journal of the European Communities                                   C 318/3
     failed to fulfil its obligations pursuant to the first             must be construed as not precluding the maintenance of a
     subparagraph of Article 8 (1 ) of Council Directive 83/            national charge having the characteristics of a stamp duty
     189/EEC of 28 March 1983 laying down a procedure                   levied on works contracts and contracts for the supply of
     for the provision of information in the field of                   materials or any kind of consumer article, to the exclusion
     technical standards and regulations, as amended by                 of a large portion of economic transcations in the Member
     Directive 88/182/EEC;                                              State concerned.
                                                                        O OJ C 180, 22 . 6 . 1996 .
2 . orders the Italian Republic to pay the costs.
(') OJ C 351 , 10 . 12 . 1994 .
                                                                                         ORDER OF THE COURT
                                                                                                (Fifth Chamber)
               JUDGMENT OF THE COURT                                                            of 10 July 1997
                           ( First Chamber)                             in Case C-234/94 Waltraud Tomberger v. Gebrüder von
                                                                                            der Wettern GmbH (')
                      of 17 September 1997
                                                                                                   (Correction)
in Case C-130/96 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo ): Fazenda Pública v.                                        ( 97/C 318/05 )
Solisnor-Estaleiros Navais SA, also represented: Ministério
                                Público P )
                                                                                       (Language of the case: German)
(VAT — Article 33 of the sixth VAT Directive —
Maintenance of stamp duties — Stamp duty on the value
  of contracts relating to the construction of an oil tanker)           In Case C-234/94 : reference to the Court under Article 177
                                                                        of the EC Treaty from the Bundesgerichtshof for a
                             ( 97/C 318/04 )                            preliminary ruling in the proceedings pending before that
                                                                        court between Waltraud Tomberger and Gebriider von der
                                                                        Wettern GmbH on the interpretation of Articles 31 ( 1 )
              (Language of the case: Portuguese)                        and 59 of the fourth Council Directive 78/660/EEC of
                                                                        25 July 1978 based on Article 54 ( 3 ) (g) of the Treaty on
                                                                        the annual accounts of certain types of companies ( OJ
  (Provisional translation; the definitive translation will be          L 222, 14 . 8 . 1978 , p. 11 ) as amended by the seventh
          published in the European Court Reports)                      Council Directive 83/349/EEC based on Article 54 ( 3 ) ( g)
                                                                        of the Treaty on consolidated accounts ( OJ L 193 , 18 . 7.
                                                                        1983 , p. 1 ), the Court ( Fifth Chamber), composed of
In Case C-130/96 : reference to the Court under Article 177
                                                                        J. C. Moitinho de Almeida (President of the Chamber),
of the EC Treaty from the Supremo Tribunal Administra­                  C. Gulmann, D. A. O. Edward ( Rapporteur), J. -P.
tive ( Supreme Administrative Court) Portugal, for a                    Puissochet and M. Wathelet, Judges; G. Tesauro,
preliminary ruling in the proceedings pending before that               Advocate-General, R. Grass, Registrar, has made an order
court between Fazenda Publica and Solisnor-Estaleiros
                                                                        on 10 July 1997 correcting the judgment of 27 June
Navais SA, also represented : Ministerio Publico — on the               1996 (2 ) the operative part of which should read as
interpretation of Article 33 of the sixth Council Directive             follows :
77/388/EEC of 17 May 1977 on the harmonization of the
laws of the Member States relating to turnover taxes —
common system of value added tax: uniform basis of                      Where
assessment ( OJ L 145 , 13 . 6 . 1977, p. 1 ) and of
Article 378 of the Act concerning the conditions of
accession of the Kingdom of Spain and the Portuguese                    — one company (the parent company) is the sole
Republic and the adjustments to the Treaties ( OJ L 302,                    shareholder in another company (the subsidiary), and
15 . 11 . 1985, p. 23 ) — the Court ( First Chamber ),                      controls it,
composed of: L. Sevon, President of the Chamber, P. Jann
and M. Wathelet ( Rapporteur), Judges; P. Leger, Advocate­              — under national law, the parent company and the
General; H. von Holstein, Deputy Registrar, for the                         subsidiary form a group,
Registrar, has given a judgment on 17 September 1997, in
which it has ruled;
                                                                        — the financial years of the two companies coincide,
Article 33 of the sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonization of the laws of the                     — the subsidiary 's general meeting approved the
Member States relating to turnover taxes — common                           appropriation of certain profits to the parent company
system of value added tax: uniform basis of assessment                      in respect of the financial year concerned,