CELEX: E2001P0001
Language: en
Date: 2001-01-11 00:00:00
Title: Request for an Advisory Opinion to the EFTA Court by Héraðsdómur Reykjavíkur (Reykjavík District Court) in the case of Hörður Einarsson v the Republic of Iceland (Case E-1/01)

Important legal notice

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E2001P0001

Request for an Advisory Opinion to the EFTA Court by Héraðsdómur Reykjavíkur (Reykjavík District Court) in the case of Hörður Einarsson v the Republic of Iceland (Case E-1/01)  

Official Journal C 164 , 07/06/2001 P. 0008 - 0008

Request for an Advisory Opinion to the EFTA Court by Héraðsdómur Reykjavíkur (Reykjavík District Court) in the case of Hörður Einarsson v the Republic of Iceland(Case E-1/01)(2001/C 164/06)A request has been made to the EFTA Court by Héraðsdómur Reykjavíkur (Reykjavík District Court), which was received at the Court on 11 January 2001, for an Advisory Opinion in the case of Hörður Einarsson v the Republic of Iceland on the following questions:1. Is it compatible with EEA law, in particular Articles 14 and 10 of the EEA Agreement, or, as the case may be, Article 4 of the EEA Agreement, that a value added tax (VAT) on books is imposed in accordance with Icelandic law which is higher (24,5 %) on books in foreign languages than on books in the Icelandic language (14 %), when books in Icelandic are generally published in Iceland, while books in other languages are generally published in other countries, including other EEA countries?2. In particular, is (a) Article 14 of the EEA Agreement to be understood in the sense that books in Icelandic and books in other languages are similar products within the meaning of that provision, or (b) different taxation on books according to language, in the manner described above, likely to afford indirect protection to domestic book production?3. Can the difference in the VAT percentage levied be justified by the aim of the Icelandic authorities to enhance the position of the Icelandic language through a lower rate of VAT charged on books in Icelandic?4. Does Iceland's power to levy VAT prevent the application of EEA rules, in particular Articles 14 and 10 of the EEA Agreement, in the present case?5. If, following the answers to the above questions, the rules regulating value added tax on books are deemed incompatible with the EEA Agreement, do the EEA Agreement or the rules deriving therefrom contain any provisions as to what rules are to be applied in cases of conflict between national law and rules deriving from the EEA Agreement?