CELEX: C1998/055/18
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 18 December 1997 in Case C-384/95 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg): Landboden-Agrardienste GmbH & Co. KG v. Finanzamt Calau (VAT - Supply of services - National compensation for the extensification of potato production)

C 55/10               EN                  Official Journal of the European Communities                                      20.2.98
(OJ L 228, 11.8.1992, p. 1) or, in the alternative, by               88 of 21 September 1988 (OJ L 298, 31.10.1988, p. 1),
failing to inform the Commission thereof, the Kingdom of             Commission Regulation (EEC) No 2886/89 of 2 August
Spain has failed to fulfil its obligations under the EC              1989 (OJ L 282, 21.10.1989, p. 1) and Commission
Treaty Ð the Court (Fifth Chamber), composed of: C.                  Regulation (EEC) No 2472/90 of 31 July 1990 (OJ L 247,
Gulmann, President of the Chamber, M. Wathelet, J. C.                10.9.1990, p. 1) Ð the Court (First Chamber), composed
Moitinho de Almeida (Rapporteur), P. Jann and L. Sevón,              of: M. Wathelet, President of the Chamber, D. A. O.
Judges; A. La Pergola, Advocate-General; L. Hewlett,                 Edward (Rapporteur) and L. Sevón, Judges; C. O. Lenz,
Administrator, for the Registrar, has given a judgment on            Advocate-General; H. A. Rühl, Principal Administrator,
18 December 1997, in which it:                                       for the Registrar, has given a judgment on 18 December
                                                                     1997, in which it has ruled:
1. declares that, by failing to adopt within the prescribed
     period the laws, regulations and administrative                 Image processing, as it can be carried out with an
     provisions necessary to comply with Council Directive           automatic data-processing machine unit which includes,
     92/49/EEC of 18 June 1992 on the coordination of                inter alia, an analogue/digital converter, a high-quality
     laws, regulations and administrative provisions                 graphics processor and a digital/analogue converter, is not
     relating to direct insurance other than life assurance          to be regarded as the performance of a specific function'
     and amending Directives 73/239/EEC and 88/357/                  for the purposes of the last paragraph of Note 5(B) to
     EEC (third non-life insurance Directive), the Kingdom           Chapter 84 of the Combined Nomenclature of the
     of Spain has failed to fulfil its obligations under that        Common Customs Tariff in Annex I to Council
     Directive;                                                      Regulation (EEC) No 2658/87 of 23 July 1987 on the
                                                                     tariff and statistical nomenclature and on the Common
                                                                     Customs Tariff, as amended by the Annexes to
2. orders the Kingdom of Spain to pay the costs.
                                                                     Commission Regulations (EEC) No 3174/88 of
                                                                     21 September 1988, (EEC) No 2886/89 of 2 August 1989
(1) OJ C 16, 20.1.1996.                                              and (EEC) No 2472/90 of 31 July 1990.
                                                                     (1) OJ C 31, 3.2.1996.
               JUDGMENT OF THE COURT
                        (First Chamber)
                    of 18 December 1997                                             JUDGMENT OF THE COURT
in Case C-382/95 (reference for a preliminary ruling from                                   (Fifth Chamber)
the Bundesfinanzhof): Techex Computer + Grafik
                                                                                         of 18 December 1997
        Vertriebs GmbH v. Hauptzollamt München (1)
                                                                     in Case C-384/95 (reference for a preliminary ruling from
(Common Customs Tariff Ð Tariff headings Ð Tariff
                                                                     the Finanzgericht des Landes Brandenburg): Landboden-
classification of a Vista' board electronic component
                                                                        Agrardienste GmbH & Co. KG v. Finanzamt Calau (1)
intended for image processing and capable of being used
as a graphics card in a computer Ð Classification in the             (VAT Ð Supply of services Ð National compensation for
                  Combined Nomenclature)                                       the extensification of potato production)
                          (98/C 55/17)                                                        (98/C 55/18)
               (Language of the case: German)                                       (Language of the case: German)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                     (Provisional translation; the definitive translation will be
                                                                              published in the European Court Reports)
In Case C-382/95: reference to the Court under Article 177
of the EC Treaty from the Bundesfinanzhof (Federal                   In Case C-384/95: reference to the Court under Article 177
Finance Court), for a preliminary ruling in the proceedings          of the EC Treaty from the Finanzgericht des Landes
pending before that court between Techex Computer +                  Brandenburg (Finance Court of the Land of Brandenburg),
Grafik Vertriebs GmbH and Hauptzollamt München Ð                     Germany, for a preliminary ruling in the proceedings
on the interpretation of the Combined Nomenclature of                pending before that court between Landboden-
the Common Customs Tariff in Annex I to Council                      Agrardienste GmbH & Co. KG and Finanzamt Calau Ð
Regulation (EEC) No 2658/87 of 23 July 1987 on the                   on the interpretation of Articles 6(1), 11(A)(1)(a) and
tariff and statistical nomenclature and on the Common                12(3)(a) of and Annex H to the Sixth Council Directive
Customs Tariff (OJ L 256, 7.9.1987, p. 1), as amended by             77/388/EEC of 17 May 1977 on the harmonisation of the
the Annexes to Commission Regulation (EEC) No 3174/                  laws of the Member States relating to turnover taxes Ð
 ---pagebreak--- 20.2.98               EN                  Official Journal of the European Communities                                      C 55/11
Common system of value added tax: uniform basis of                   1. declares that, by not adopting all the laws, regulations
assessment (OJ L 145, 13.6.1977, p. 1) Ð the Court (Fifth                 and administrative provisions necessary to comply
Chamber), composed of: C. Gulmann (Rapporteur),                           with Council Directive 89/106/EEC of 21 December
President of the Chamber, M. Wathelet, J. C. Moitinho de                  1988 on the approximation of laws, regulations and
Almeida, J.-P. Puissochet and L. Sevón, Judges; F. G.                     administrative provisions of the Member States
Jacobs, Advocate-General; H. von Holstein, Deputy                         relating to construction products, the Kingdom of
Registrar, for the Registrar, has given a judgment on                     Belgium has failed to fulfil its obligations under that
18 December 1997, in which it has ruled:                                  Directive;
On a proper construction of Articles 6(1) and 11(A)(1)(a)            2. orders the Kingdom of Belgium to pay the costs.
of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member                  (1) OJ C 269, 14.9.1996.
States relating to turnover taxes Ð Common system of
value added tax: uniform basis of assessment, an
undertaking given by a farmer under a national
compensation scheme not to harvest at least 20 % of his
potato crop does not constitute a supply of services for the
purposes of that Directive. Consequently, compensation
received for that purpose is not subject to turnover tax.                           JUDGMENT OF THE COURT
                                                                                            (Fifth Chamber)
(1) OJ C 31, 3.2.1996.                                                                   of 18 December 1997
                                                                     in Case C-284/96 (reference for a preliminary ruling from
                                                                     the Tribunal de Grande Instance de Briey): Didier
                                                                     Tabouillot v. Directeur des Services Fiscaux de Meurthe-
                                                                                              et-Moselle (1)
                                                                     (Article 95 of the Treaty Ð Differential tax on motor
               JUDGMENT OF THE COURT                                                             vehicles)
                       (Fifth Chamber)                                                        (98/C 55/20)
                    of 18 December 1997
                                                                                     (Language of the case: French)
in   Case    C-263/96: Commission of the European
          Communities v. Kingdom of Belgium (1)
(Failure to fulfil obligations Ð Directive 89/106/EEC Ð                (Provisional translation; the definitive translation will be
                   Construction products)                                      published in the European Court Reports)
                         (98/C 55/19)
                                                                     In Case C-284/96: reference to the Court under Article 177
                                                                     of the EC Treaty from the Tribunal de Grande Instance de
                (Language of the case: Dutch)                        Briey (Regional Court, Briey), France, for a preliminary
                                                                     ruling in the proceedings pending before that court
                                                                     between Didier Tabouillot and Directeur des Services
                                                                     Fiscaux de Meurthe-et-Moselle Ð on the interpretation of
  (Provisional translation; the definitive translation will be
                                                                     Article 95 of the EC Treaty for the purpose of determining
         published in the European Court Reports)
                                                                     whether the French system of motor vehicle tax is
                                                                     compatible with that provision Ð the Court (Fifth
                                                                     Chamber), composed of: C. Gulmann, President of the
In Case C-263/96: Commission of the European                         Chamber, M. Wathelet (Rapporteur), J. C. Moitinho de
Communities (Agent: Hendrik van Lier) v. Kingdom of                  Almeida, D. A. O. Edward and J.-P. Puissochet, Judges;
Belgium (Agent: Jan Devadder) Ð application for a                    F. G. Jacobs, Advocate-General; D. Louterman-Hubeau,
declaration that, by not adopting the laws, regulations and          Principal Administrator, for the Registrar, has given a
administrative provisions necessary to comply with                   judgment on 18 December 1997, in which it has ruled:
Council Directive 89/106/EEC of 21 December 1988 on
the approximation of laws, regulations and administrative
provisions of the Member States relating to construction             A situation such as that arising from the importation into
products (OJ L 40, 11.2.1989, p. 12), the Kingdom of                 a Member State of a vehicle which has come directly from
Belgium has failed to fulfil its obligations under that              a non-member country does not fall within the scope of
Directive Ð the Court (Fifth Chamber), composed of: C.               Article 95 of the EC Treaty.
Gulmann, President of the Chamber, J. C. Moitinho de
Almeida, D. A. O. Edward, J.-P. Puissochet and L. Sevón              (1) OJ C 318, 26.10.1996.
(Rapporteur), Judges; G. Tesauro, Advocate-General; R.
Grass, Registrar, has given a judgment on 18 December
1997, in which it: