CELEX: C1997/331/15
Language: en
Date: 1997-11-01 00:00:00
Title: JUDGMENT OF THE COURT (Fourth Chamber) of 25 September 1997 in Case C-237/96 (reference for a preliminary ruling from the Cour d'Appel, Mons): criminal proceedings against Eddy Amelynck and Others (Free movement of goods - Community transit - Proof of the Community status of goods)

1 . 11 . 97             EN                  Official Journal of the European Communities                                       C 331 /9
     of assessment, authorizes Member States to regard a               Hewlett, Administrator, for the Registrar, has given a
     credit note issued by the recipient of the goods or               judgment on 25 September 1997, in which it has ruled:
     services as a 'document serving as an invoice', where it
     includes the information prescribed for invoices by
     that directive, it is drawn up with the agreement of the          1 . The rule laid down in Council Regulation (EEC)
     taxable person who supplies the goods or services, and                   No 222H7 of 13 December 1976 on Community
     the latter is able to contest the amount of value added                  transit and Commission Regulation (EEC) No 223177
     tax mentioned.                                                           of 22 December 1976 on provisions for the
                                                                              implementation of the Community transit procedure
                                                                              and for certain simplifications of that procedure to the
2 . A taxable person who has not contested the mention,                       effect that, save as otherwise provided, proof of the
     in a credit note serving as an invoice, of an amount of                  Community status of goods may be provided only by
     value added tax greater than that owed by reason of                      means of transit documents T2 or T2 L is consistent
     taxable transactions may be regarded as the person                       with Articles 9 and 10 of the EC Treaty.
     who has mentioned that amount, and is consequently
     liable to pay the amount shown, within the meaning
     of Article 21 (1 ) (c) of the Sixth Directive.                    2 . Article 37 (2) of Regulation (EEC) No 222177 does
                                                                              not allow proof of the Community status of goods to
                                                                              be provided by means of the findings of the competent
(') OJ C 180, 22 . 6 . 1996 .                                                 authorities of a Member State made when inspections
(2) OJL 145, 13 . 6 . 1977, p . 1 .                                          are carried out under the Community transit
                                                                             procedure.
                                                                       f 1 ) OJ C269, 14 . 9 . 1996 . .
                                                                       (2 ) OJL 38 , 9.2 . 1977, p. 1 .
                                                                       ( 3 ) OJL 38 , 9.2 . 1977, p . 20 .
               JUDGMENT OF THE COURT
                         (Fourth Chamber)
                       of 25 September 1997
in Case C-237/96 (reference for a preliminary ruling from                                  ORDER OF THE COURT
the Cour d'Appel, Mons ): criminal proceedings against                                            (First Chamber)
                Eddy Amelynck and Others ( l )
                                                                                               of 16 September 1997
(Free movement of goods — Community transit — Proof
              of the Community status of goods)                        in Case C-59/96 P: Casper Koelman v. Commission of
                                                                       the European Communities, supported by Buma, an
                           ( 97/C 331 /15 )                            association governed by Dutch law, and the French
                                                                                                     Republic (J )
                                                                       (Appeal — Regulation No 17 — Rejection of a complaint
                 (Language of the case: French)                                              — Statement of reasons)
                                                                                                   (:97/C 331 / 16
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                                       (Language of the case: Dutch)
In Case C-237/96 : reference to the Court under Article 177               (Provisional translation; the definitive translation will be
of the EC Treaty from the Cour d'Appel ( Court of                                  published in the European Court Reports)
Appeal ), Mons (Belgium ), for a preliminary ruling in the
criminal proceedings pending before that court against
Eddy Amelynck and Others and Transports Amelynck                       In Case C-59/96 P, Casper Koelman (represented by:
SPRL, party liable at civil law — on the interpretation                R. V. H. Jonker) — appeal against the judgment of the
and validity of Council Regulation ( EEC ) No 222/77                   Court of First Instance of the European Communities
of 13 December 1976 on Community transit (2 )                          ( Fourth Chamber, Extended Composition ) in Case T-575/
and Commission Regulation ( EEC) No 233/77 of                          93 Koelman v. Commission [ 1996] ECR II- 1 , seeking to
22 December 1976 on provisions for the implementation                  have that judgment set aside, the other party to the
of the Community transit procedure and for certain                     proceedings being the Commission of the European
simplifications of that procedure (3 ) — the Court ( Fourth            Communities (Agent: B. J. Drijber ), supported by Buma,
Chamber), composed of: J. L. Murray, President of the                  an association governed by Dutch law, established at
Chamber, C. N. Kakouris ( Rapporteur) and P. J. G.                     Amstelveen (Netherlands), represented by C. van Rij and
Kapteyn, Judges; C. O. Lenz, Advocate General; L.                      E. A. P. Engels, of the Amsterdam Bar, with an address for