CELEX: C2003/213/27
Language: en
Date: 2003-09-06 00:00:00
Title: Case C-284/03: Reference for a preliminary ruling by the Cour d'Appel de Bruxelles by judgment of that Court of 19 June 2003 in the proceedings between the Belgian State and Temco Europe S.A.

C 213/16               EN                        Official Journal of the European Union                                           6.9.2003
Reference for a preliminary ruling by the College van                    Bruxelles (Court of Appeal, Brussels) of 19 June 2003, received
Beroep voor het Bedrijfsleven by judgment of that Court                  at the Court Registry on 2 July 2003, for a preliminary ruling
of 27 June 2003 in the proceedings between A.H. Kuipers                  in the proceedings between the Belgian State and Temco
                  and the Productschap Zuivel                            Europe S.A. on the following question:
                         (Case C-283/03)
                                                                         May Article 13B(b) of the Sixth Directive be interpreted to
                                                                         mean that transactions, corresponding in Belgian law to a
                         (2003/C 213/26)
                                                                         contract of indefinite duration by which one company, by a
                                                                         number of contracts with associated companies, simul-
                                                                         taneously grants a licence to occupy a single property in return
                                                                         for a payment set partially but essentially on the basis of the
Reference has been made to the Court of Justice of the                   area occupied, where the inherent insecurity of a licence is
European Communities by judgment of the College van Beroep               absent owing to the fact that the transferees and the transferor
voor het Bedrijfsleven (Administrative Court for Trade and               are under common management, constitute a letting of
Industry) of 27 June 2003, received at the Court Registry on             immovable property within the meaning of Community law,
30 June 2003, for a preliminary ruling in the proceedings                or, in other words, does the independent Community law
between A.H. Kuipers and the Productschap Zuivel on the                  concept of the ‘letting of immovable property’ in Article 13B(b)
following questions:                                                     of the Sixth Directive (1) cover use, for consideration, of an
                                                                         immovable asset for purposes other than those of the tax-
1.    Is a national system of quality deductions and sup-                payer’s business — which definition is adopted in
      plements for raw milk delivered to the dairy, such as that         Article 44(3)(2) in fine of the Belgian Code de la TVA — that
      at issue, consistent with Regulation (EEC) No 804/68 (1)           is to say, the grant under a licence of indefinite duration of a
      on the common organisation of the market in milk and               non-exclusive right of occupation in return for a monthly
      milk products and in particular with the prohibition of            payment, albeit fluctuating and partly dependent on the profits
      ‘equalisation between the prices’ in Article 24(2) (now,           of one of the contracting parties, where the inherent insecurity
      after consolidation of amendments to the text,                     of a licence is absent owing to the fact that the transferees and
      Article 38(2) of Regulation (EC) No 1255/99)?                      the transferor are under common management?
2.    Is a national system of quality supplements for raw milk
      delivered to the dairy, such as that at issue, consistent          (1 ) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
      with the prohibition of aids in Article 24(1) of Regulation             harmonization of the laws of the Member States relating to
      (EEC) No 804/68?                                                        turnover taxes — Common system of value added tax: uniform
                                                                              basis of assessment (OJ L 145 of 13.06.1977, p. 1).
3.    If Question 2 is answered in the affirmative, is such a
      national system to be regarded as aid the grant of which
      must be notified beforehand to the Commission under
      Article 93(3) of the EC Treaty (now Article 88(3) EC)?
( 1) OJ L 148 of 28.06.1968, p. 13.
                                                                         Action brought on 2 July 2003 by the Hellenic Republic
                                                                            against the Commission of the European Communities
Reference for a preliminary ruling by the Cour d’Appel                                              (Case C-285/03)
de Bruxelles by judgment of that Court of 19 June 2003
in the proceedings between the Belgian State and Temco
                           Europe S.A.                                                              (2003/C 213/28)
                         (Case C-284/03)
                         (2003/C 213/27)                                 An action against the Commission of the European Communi-
                                                                         ties was brought on 2 July 2003 by the Hellenic Republic,
                                                                         represented by Vasilios Kondolaimos, state legal adviser, and
                                                                         by Yoannis Xhalkias, of the state legal service, with an address
Reference has been made to the Court of Justice of the                   for service in Luxembourg at the Greek Embassy, 27 Rue
European Communities by judgment of the Cour d’Appel de                  Marie-Adélaïde.