CELEX: C2000/316/22
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court of 19 September 2000 in Case C-454/98 (reference for a preliminary ruling from the Bundesfinanzhof): Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen (Sixth VAT Directive — Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice — Conditions — Good faith of issuer of invoice)

C 316/12                 EN                      Official Journal of the European Communities                                          4.11.2000
2.     Article 30 of the Treaty and Article 14 of Directive 79/112                             JUDGMENT OF THE COURT
       preclude a national provision from requiring the use of a specific
       language for the labelling of foodstuffs, without allowing for
       the possibility for another language easily understood by                                   of 19 September 2000
       purchasers to be used or for the purchaser to be informed by
       other means.
                                                                            in Case C-454/98 (reference for a preliminary ruling from
                                                                            the Bundesfinanzhof): Schmeink & Cofreth AG & Co. KG
(1) OJ C 378 of 5.12.1998.                                                  v Finanzamt Borken and Manfred Strobel v Finanzamt
                                                                                                          Esslingen (1)
                                                                            (Sixth VAT Directive — Obligation of Member States to
                                                                            provide for the possibility of adjusting tax improperly
                                                                            mentioned on an invoice — Conditions — Good faith of
                                                                                                       issuer of invoice)
                  JUDGMENT OF THE COURT                                                                 (2000/C 316/22)
                       of 19 September 2000
                                                                                                (Language of the case: German)
in Case C-156/98: Federal Republic of Germany v Com-
           mission of the European Communities (1)
                                                                            (Provisional translation; the definitive translation will be published
(Aid granted to undertakings in the new German Länder —                                          in the European Court Reports)
               Tax provision favouring investment)
                                                                            In Case C-454/98: reference to the Court under Article 177 of
                           (2000/C 316/21)                                  the EC Treaty (now Article 234 EC) from the Bundesfinanzhof
                                                                            (Federal Finance Court), Germany, for a preliminary ruling in
                                                                            the proceedings pending before that court between Schmeink
                                                                            & Cofreth AG & Co. KG and Finanzamt Borken and between
                    (Language of the case: German)                          Manfred Strobel and Finanzamt Esslingen — on the interpret-
                                                                            ation of Article 21(1)(c) of the Sixth Council Directive of
                                                                            17 May 1977 on the harmonisation of the laws of the Member
(Provisional translation; the definitive translation will be published      States relating to turnover taxes — Common system of value
                    in the European Court Reports)                          added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
                                                                            — the Court, composed of: G.C. Rodrı́guez Iglesias, President,
                                                                            J.C. Moitinho de Almeida (Rapporteur) and L. Sevón (Presi-
In Case C-156/98: Federal Republic of Germany (Agents:                      dents of Chambers), P.J.G. Kapteyn, J.-P. Puissochet, P. Jann,
C.-D. Quassowski, assisted by K.A. Schroeter) v Commission                  H. Ragnemalm, M. Wathelet and V. Skouris, Judges; N. Fennel-
of the European Communities (Agents: P.F. Nemitz and D. Tri-                ly, Advocate General; R. Grass, Registrar, has given a judgment
antafyllou, assisted by M. Hilf) — application for a annulment              on 19 September 2000, in which it has ruled:
of Commission Decision 98/476/EC of 21 January 1998 on
tax concessions under Paragraph 52(8) of the German Income
Tax Act (the Einkommensteuergesetz) (OJ 1998 L 212, p. 50)                  1.    Where the issuer of the invoice has in sufficient time wholly
— the Court, composed of: G.C. Rodrı́guez Iglesias, President,                    eliminated the risk of any loss in tax revenues, the principle of
L. Sevón (President of Chamber), P.J.G. Kapteyn, C. Gulmann,                     the neutrality of VAT requires that VAT which has been
J.-P. Puissochet, P. Jann, H. Ragnemalm, M. Wathelet (Rappor-                     improperly invoiced can be adjusted without such adjustment
teur) and V. Skouris, Judges; A. Saggio, Advocate General;                        being made conditional upon the issuer of the relevant invoice
D. Louterman-Hubeau, Principal Administrator, for the Regis-                      having acted in good faith.
trar, has given a judgment on 19 September 2000, in which it:
                                                                            2.    It is for the Member States to lay down the procedures to apply
1.     Dismisses the application;                                                 as regards the adjustment of improperly invoiced VAT, provided
                                                                                  that such adjustment is not dependent on the discretion of the
                                                                                  tax authorities.
2.     Orders the Federal Republic of Germany to pay the costs.
(1) OJ C 234 of 25.7.1998.                                                  (1) OJ C 48 of 20.2.1999.