CELEX: C1999/020/24
Language: en
Date: 1999-01-23 00:00:00
Title: ORDER OF THE COURT (Fourth Chamber) of 12 November 1998 in Case C-162/98 (reference for a preliminary ruling from the Oberlandesgericht Köln): appeal brought by Hans-Jürgen Hartmann against an administrative fine (Application for interpretation of an agreement concluded between certain Member States under Article 8 of Directive 93/89/EEC - Lack of jurisdiction of the Court)

23.1.1999            EN                  Official Journal of the European Communities                                      C 20/15
              JUDGMENT OF THE COURT                                 It is for the national court to determine whether a breach
                                                                    of the principle of protection of legitimate expectations or
                       (Fifth Chamber)
                                                                    of the principle of legal certainty has been committed by
                    of 3 December 1998                              the retroactive repeal of a law in respect of which the
                                                                    implementing decree has not been adopted.
in Case C-381/97 (reference for a preliminary ruling from
the Tribunal de PremieÁre Instance, Nivelles): Belgocodex
                    SA v. Belgian State (1)                         (1) OJ C 387, 20.12.1997.
(First and Sixth VAT Directives Ð Letting and leasing of
     immovable property Ð Right to opt for taxation)
                        (1999/C 20/23)
                                                                                     ORDER OF THE COURT
               (Language of the case: French)
                                                                                          (Fourth Chamber)
                                                                                        of 12 November 1998
 (Provisional translation; the definitive translation will be
                                                                    in Case C-162/98 (reference for a preliminary ruling from
         published in the European Court Reports)                   the Oberlandesgericht Köln): appeal brought by
                                                                      Hans-Jürgen Hartmann against an administrative fine (1)
In Case C-381/97, reference to the Court under Article 177          (Application for interpretation of an agreement concluded
of the EC Treaty by the Tribunal de PremieÁre Instance de           between certain Member States under Article 8 of
Nivelles (Belgium) in the proceedings pending before that            Directive 93/89/EEC Ð Lack of jurisdiction of the Court)
court between: Belgocodex SA and Belgian State Ð
                                                                                            (1999/C 20/24)
application for a preliminary ruling on the interpretation
of Article 2 of the First Council Directive (67/227/EEC) of
11 April 1967 on the harmonisation of legislation of
                                                                                   (Language of the case: German)
Member States concerning turnover taxes (OJ, English
Special Edition 1967, p. 14) and of Article 13C of the
Sixth Council Directive (77/388/EEC) of 17 May 1997 on
the harmonisation of the laws of the Member States                    (Provisional translation; the definitive translation will be
relating to turnover taxes Ð Common system of value                           published in the European Court Reports)
added tax: uniform basis of assessment (OJ L 145,
13.6.1977, p. 1) Ð the Court (Fifth Chamber), composed
of: P. Jann (Rapporteur), President of the First Chamber,
                                                                    In Case C-162/98: reference to the Court under Article 177
acting as President of the Fifth Chamber, J. C. Moitinho
                                                                    of the EC Treaty from the Oberlandesgericht Köln
de Almeida, C. Gulmann, L. Sevón and M. Wathelet,
                                                                    (Germany) for a preliminary ruling, in the appeal against
Judges; S. Alber, Advocate-General; L. Hewlett,
                                                                    an administrative fine brought before that court by
Administrator, for the Registrar, has given a judgment on
                                                                    Hans-Jürgen Hartmann, on the interpretation of
3 December 1998, in which it has ruled:
                                                                    Article 4(1) of the Agreement of 9 February 1994 on the
                                                                    levying of charges for the use of certain roads by heavy
                                                                    commercial vehicles, concluded between the governments
Article 2 of the First Council Directive (67/227/EEC) of            of the Federal Republic of Germany, the Kingdom of
11 April 1967 on the harmonisation of legislation of                Belgium, the Kingdom of Denmark, the Grand Duchy of
Member States concerning turnover taxes is to be                    Luxembourg and the Kingdom of the Netherlands
interpreted as not precluding a Member State which                  (Bundesgesetzblatt 1994, Part II, p. 1768) Ð the Court
                                                                    (Fourth Chamber), composed of: P. J. G. Kapteyn
                                                                    (Rapporteur), President of the Chamber, J. L. Murray and
Ð has availed itself of the possibility provided for by             H. Ragnemalm, Judges; D. Ruiz-Jarabo Colomer,
    Article 13C of the Sixth Council Directive                      Advocate-General; R. Grass, Registrar, has made an order
    (77/388/EEC) of 17 May 1977 on the harmonisation                on 12 November 1998, the operative part of which is as
    of the laws of the Member States relating to turnover           follows:
    taxes Ð Common system of value added tax: uniform
    basis of assessment, and
                                                                    The Court manifestly lacks jurisdiction to reply to the
                                                                    reference for a preliminary ruling made by the
Ð has thus granted its taxpayers the right to opt for               Oberlandesgericht Köln by order of 13 March 1998.
    taxation of certain lettings of immovable property
                                                                    (1) OJ C 209, 4.7.1998.
from abolishing, by a subsequent law, that right of option
and thus reintroducing the exemption.