CELEX: C1997/166/20
Language: en
Date: 1997-05-31 00:00:00
Title: Reference for a preliminary ruling by the VAT and Duties Tribunal, Manchester, by direction of that court of 2 April 1997, in the case of Norbury Developments Ltd against the Commissioners of Customs and Excise (Case C-136/97)

No C 166/ 10             EN                  Official Journal of the European Communities                                        31 . 5 . 97
Bologna, 2 . Ministero della Sanità, 3 . Minstero dell'Uni­                   upon as against a national authority by the person
versità e della Ricerca Scientifica , 4 . Ministero del Tesoro,               dealing in such rights as a ground justifying treatment
on the following questions:                                                   of those transactions as taxable transactions ?
                                                                              If, again, that question is answered in the negative, an
'Must the provision of Directive 82/76/EEC (') providing                      answer to the following question is sought:
that the training of trainee medical specialists is to be
" subject to appropriate remuneration " be interpreted, in
so far as no specific provisions have been adopted by the               3 . Can the person dealing in those rights still claim a
Italian Republic in the prescribed terms, as having direct                    right to deduct on the basis of Article 17 ( 2 ) or
effect in favour of trainee medical specialists as against the                another provision of the Directive, that is to say, does
administrative authorities of the Italian Republic, and does                  the provision have direct effect even though the
it confer on trainee medical specialists the right to                         transaction does not give rise to any output tax ?
appropriate payment linked with all the training
undertaken in the departments entrusted with training by                (') ' 11 . The following types of transaction shall be exempt from
the State , with a corresponding obligation on those                               tax: ( l)The grant or assignment of rights covered by
administrative authorities, including the University of                            Article 1 , 4 or 5 of Law 1960 : 729 on Copyright in
Bologna , to pay such remuneration ?'                                              Literary and Artistic Works, but not ...'.
(') OJ No L 43 , 15 . 2 . 1982 , p . 21
                                                                        Reference for a preliminary ruling from the
                                                                        Oberlandesgericht Wien by order of that court of
                                                                        24 March 1997 in the case of Verein zur Forderung des
Reference for a preliminary ruling from the                             freien Wettbewerbs im Medienwesen v. MVF Magazin­
Skatterattsnamnden by order of that body of 20 February                               Verlag am Fleetrand Gesellschaft mbH
  1997 in the case of Victoria Film A/S v. Riksskatteverket                                       ( Case C-135/97)
                          ( Case C-134/97                                                           ( 97/C 166/19 )
                            ( 97/C 166/ 18 )
                                                                        Reference has been made to the Court of Justice of
                                                                        the European Communities by an order of the Oberlandes­
Reference has been made to the Court of Justice of the                  gericht Wien ( Higher Regional Court, Vienna ) of 24 March
European Communities by an order of the                                 1997, which was received at the Court Registry on 7 April
Skatterattsnamnden ( Revenue Board ) of 20 February                     1997, for a preliminary ruling in the case of Verein zur
1997, which was received at the Court Registry on 7 April               Forderung des freien Wettbewerbs im Medienwesen v.
1997, for a preliminary ruling in the case of Victoria Film             MVF Magazin-Verlag am Fleetrand Gesellschaft mbH on
A/S v. Riksskatteverket on the following questions:                     the following question :
                                                                        'Is Article 30 of the EC Treaty to be interpreted as
1 . Does Article 28 ( 3 ) ( b ) of the Sixth VAT Directive in           precluding application of legislation of Member State A
     conjunction with point 2 of Annex F to the Directive,              prohibiting an undertaking established in Member State B
     and having regard to the terms of Annex XV, IX                     from selling in Member State A a periodically published
     Taxation, point 2 aa, of the Treaty of Accession                   magazine produced in Member State B if it contains prize
     between the Member States of the European Union                    puzzles or competitions which are lawfully organized in
     and Sweden concerning Sweden's accession to the                    Member State B ?'
     European Union, mean that Sweden may have
     provisions in its national legislation having the tenor
     of Article 11 ( 1 ) of Title 3 of the Value Added Tax
     Law as worded until 31 December 1996 (')?
                                                                        Reference for a preliminary ruling by the VAT and Duties
     If the answer to that question is in the negative, an
                                                                        Tribunal, Manchester, by direction of that court of 2 April
     answer to the following question is sought.
                                                                        1997, in the case of Norbury Developments Ltd against
                                                                                    the Commissioners of Customs and Excise
2 . Does the fact that Article 28 ( 3 ) ( b ) does not allow                                      ( Case C-136/97 )
     national legislation to provide for an exemption from                                          ( 97/C 166/20 )
     tax liability for the transactions referred to in
     Question 1 mean that this provision, Article 6 ( 1 ) or
     any other provision of the Sixth Directive has so-called           Reference has been made to the Court of Justice of the
     direct effect in this regard and can therefore be relied           European Communities by direction of the VAT and
 ---pagebreak--- 31 . 5 . 97              EN                  Official Journal of the European Communities                                    No C 166/ 11
Duties Tribunal , Manchester, of 2 April 1997, which was                        81/851/EEC (2 ) on the approximation of provisions
received at the Court Registry on 14 April 1997, for a                          laid down by law, regulation or administrative action
preliminary ruling in the Case of Norbury Developments                          relating to veterinary medicinal products and laying
Ltd against the Commissioners of Customs and Excise, on                         down additional provisions on homeopathic veterinary
the following question :                                                        medicinal products, the French Republic has failed to
                                                                                fulfil its obligations under that Directive,
In relation to a supply of land which has not been built on
but on which at the time of supply the erection of                       — order the French Republic to pay the costs .
buildings has been legally authorized by a permission
granted in accordance with the law of the Member State
and which the tribunal has held to be building land                      Pleas in law and main arguments adduced in support:
is the United Kingdom entitled to exempt the supply
under Article 28 ( 3 ) ( b ) of the Sixth Directive (*)?                 The mandatory nature of the provisions of the third
Notwithstanding that:                                                    paragraph of Article 189 of the EC Treaty is such as to
                                                                         oblige Member States to whom directives are addressed to
( a ) the taxation of supplies of land, including supplies of            adopt the measures necessary to comply with such
       land which is indisputably building land has altered              directives within the time-limit prescribed therein . The
       since the United Kingdom adopted the Sixth Directive              time-limit in question expired on 31 December 1993 but
       on 17 May 1977, in particular since the enactment of              France has not adopted the necessary measures .
       the Finance Act 1989 , which introduced the election
       to waive VAT exemption in respect of certain such                 ( ] ) OJ No L 297, 1992 , p . 12 .
       supplies; and                                                     ( 2 ) OJ No L 317, 1981 , p . 1 .
( b ) the taxation of supplies of land which is indisputably
       building land has altered since the United Kingdom
       adopted the Sixth Directive on 17 May 1977, in
       particular since the enactment of the Finance Act 1989
       which required certain such supplies which were                   Action brought on 16 April 1997 by the Commission of
       previously exempt to be standard-rated as civil                   the European Communities against the Kingdom of
       engineering works and noting that the supply would                                                 Belgium
       have been exempt had the supply taken place before                                           ( Case C-145 /97 )
       17 May 1977 under item 1 of group 1 of Schedule 5
       to the Finance Act 1972 .
                                                                                                      ( 97/C 166/22 )
(') Directive 77/388/EEC of the Council of 17 May 1977 on the            An action against the Kingdom of Belgium was brought
      harmonization of the laws of the Member States relating to         before the Court of Justice of the European Communities
     turnover taxes — Common system of value added tax :
      uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ).
                                                                         on 16 April 1997 by the Commission of the European
                                                                         Communities, represented by Richard B. Wainwright,
                                                                         Principal Legal Adviser, and Jean-Francis Pasquier, a
                                                                         national civil servant on secondment to the Legal Service,
                                                                         acting as Agents, with an address for service in
                                                                         Luxembourg at the office of Carlos Gomez de la Cruz,
Action brought on 16 April 1997 by the Commission of                     Wagner Centre, Kirchberg.
   the European Communities against the French Republic
                           ( Case C-144/97 )                             The Commission of the European Communities claims
                                                                         that the Court should :
                             ( 97/C 166/21 )
                                                                         — declare that, by adopting the Decree of 9 November
An action against the French Republic was brought before                        1993 concerning standards of quality and safety
the Court of Justice of the European Communities on                             in      furnished       accommodation     without    first
 16 April 1997 by the Commission of the European                                communicating it to the Commission in draft form,
Communities, represented by Richard B. Wainwright,                              the Kingdom of Belgium has failed to fulfil its
Principal Legal Adviser, and Jean-Francis Pasquier, a                           obligations under Article 8 of Council Directive 83/
national civil servant on secondment to the Legal Service,                       189/EEC of 28 March 1983 laying down a procedure
acting as Agents, with an address for service in                                for the provision of information in the field of
Luxembourg at the office of Carlos Gomez de la Cruz,                            technical standards and regulations ('),
Wagner Centre, Kirchberg.
                                                                         — order the Kingdom of Belgium to pay the costs .
The Commission of the European Communities claims
that the Court should :
                                                                          Pleas in law and main arguments adduced in support:
— declare that, by failing to adopt the laws, regulations
       and administrative measures necessary in order to                  In the Commission's view, the decree in issue contains —
       comply with Council Directive 92/74/EEC of                         for example, in Article 12 ( relating to electrical
       22 September 1992 ( ] ) widening the scope of Directive            equipment), Article 13 ( relating to gas installations ) and