CELEX: C1997/331/14
Language: en
Date: 1997-11-01 00:00:00
Title: JUDGMENT OF THE COURT of 17 September 1997 in Case C-141/96 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Osnabrück-Land v. Bernhard Langhorst (Value added tax - Interpretation of Articles 21 (1) (c) and 22 (3) (c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown)

C 331 /8                   EN                   Official Journal of the European Communities                                      1 . 11 . 97
Article 3 (1 ) (6) of Council Directive 79/112/EEC of                      States relating to the protection of employees in the event
18 December 1978 on the approximation of the laws of                       of the insolvency of their employer, for the payment of
the Member States relating to the labelling, presentation                  that employee's claims in the event of the employer's
and advertising of foodstuffs for sale to the ultimate                     insolvency is the institution of the State in which, in
consumer is to be interpreted as meaning that the                          accordance with Article 2 (1 ) of the directive, either it is
expression 'established within the Community ' used in it                  decided to open the proceedings for the collective
refers only to the seller.                                                 satisfaction of creditors ' claims or it has been established
                                                                           that the employer's undertaking or business has been
                                                                           closed down.
(') OJ C 145 , 18 . 5 . 1996 .
( 2 ) OJ L 33 , 8 . 2 . 1979 , p . 1 .
                                                                           (') OJ C 158 , 1 . 6 . 1996 .
                                                                           ( 2 ) OJ L 283 , 20 . 10 . 1980, p. 23 .
                   JUDGMENT OF THE COURT
                              (Fifth Chamber)
                                                                                            JUDGMENT OF THE COURT
                          of 17 September 1997
                                                                                                    of 17 September 1997
in Case C- 11 7/96 ( reference for a preliminary ruling from
the Østre Landsret): Danmarks Aktive Handelsrejsende,                      in Case C-141/96 (reference for a preliminary ruling
                                                                           from the Bundesfinanzhof): Finanzamt Osnabrück-Land v.
acting on behalf of Carina Mosbæk v. Lønmodtagernes
                               Garantifond (*)                                                     Bernhard Langhorst (')
(Social policy — Protection of employees in the event of                   (Value added tax — Interpretation of Articles 21 (1 ) (c)
                                                                           and 22 (3) (c) of the Sixth Directive 77/388/EEC —
the employer's insolvency — Directive 80/987/EEC —
Employee residing and employed in a State other than that                  Document serving as an invoice — Credit note issued by
in which the employer is established — Guarantee                           the buyer and not contested by the seller as regards the
                                   institution)                                                     amount of tax shown)
                                ( 97/C 331 / 13                                                          ( 97/C 331/14 )
                    (Language of the case: Danish)                                           (Language of the case: German)
   (Provisional translation; the definitive translation will be               (Provisional translation; the definitive translation will be
           published in the European Court Reports)                                   published in the European Court Reports)
In Case C-117/97: reference to the Court under Article 177                 In Case C-141 /96 : reference to the Court under Article 177
of the EC Treaty from the 0stre Landsret ( Eastern                         of the EC Treaty from the Bundesfinanzhof ( Federal
Regional Court) ( Denmark), for a preliminary ruling in                    Finance Court) for a preliminary ruling in the proceedings
the proceedings pending before that court between                          pending before that court between Finanzamt Osnabrück-
Danmarks Aktive Handelsrejsende, acting on behalf of                       Land and Bernhard Langhorst — on the interpretation
Carina Mosbæk and Lønmodtagernes Garantifond — on                          of Articles 21 ( 1 ) (c ) and 22 ( 3 ) (c ) of the Sixth
the interpretation of Article 3 of Council Directive 80/987/               Council Directive 77/388/EEC of 17 May 1977 on the
EEC of 20 October 1980 on the approximation of the                         harmonization of the laws of the Member States relating
laws of the Member States relating to the protection of                    to turnover taxes — Common system of value added tax:
employees in the event of the insolvency of their                          uniform basis of assessment ( 2 ) — the Court, composed of:
employer (2 ) — the Court ( Fifth Chamber), composed of:                   G. C. Rodriguez Iglesias, President, G. F. Mancini, J. C.
J. C. Moitinho de Almeida, President of the Chamber, L.                    Moitinho de Almeida ( Rapporteur ), J. L. Murray and L.
Sevón, D. A. O. Edward, P. Jann and M. Wathelet                            Sevón ( Presidents of Chambers ), P. J. G. Kapteyn, C.
( Rapporteur), Judges; G. Cosmas, Advocate General; H.                     Gulmann, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P.
von Holstein, Deputy Registrar, for the Registrar, has                     Jann, H. Ragnemalm and M. Wathelet, Judges; P. Leger,
given a judgment on 17 September 1997, in which it has                     Advocate General; H. A. Rühl, Principal Administrator,
ruled:                                                                     for the Registrar, has given a judgment on 17 September
                                                                           1997, in which it has ruled:
Where the employer is established in a Member State
other than that in • which the employee resides and was                    1 . Article 22 (3) (c) of the Sixth Chamber Directive 77/
employed, the guarantee institution responsible, under                           388/EEC of 17 May 1977 on the harmonization of the
Article 3 of Council Directive 80/987/EEC of 20 October                           laws of the Member States relating to turnover taxes
1980 on the approximation of the laws of the Member                              — Common system of value added tax: uniform basis
 ---pagebreak--- 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