CELEX: C2004/047/34
Language: en
Date: 2004-02-21 00:00:00
Title: Case C-536/03: Reference for a preliminary ruling by the Supremo Tribunal Administrativo, Portugal, by order of that Court of 26 November 2003 in the case of António Jorge Lda against Fazenda Pública

21.2.2004                EN                          Official Journal of the European Union                                         C 47/21
(d) discriminatory, and/or                                                         person on the purchase of goods and services intended
                                                                                   for both activities, is it necessary to include in the
                                                                                   denominator of the fraction for calculation not only the
(e)    contrary to the fundamental freedom to pursue a trade or                    annual turnover but also the value of work in progress at
       business?                                                                   the end of each year which has not yet been put on the
                                                                                   market and for which no value, total or partial, has been
                                                                                   received?
(1) fixing for 2003 the fishing opportunities and associated conditions
    for certain fish stocks and groups of fish stocks, applicable in
    Community waters and, for Community vessels, in waters where             —     Or to the effect that only turnover is covered?
    catch limitations are required (OJ L 356, 31.12.2002, p. 12).
(2) amending Regulation (EC) No 2341/2002 fixing for 2003 the
    fishing opportunities and associated conditions for certain fish
    stocks and groups of fish stocks, applicable in Community waters
    and, for Community vessels, in waters where catch limitations are        (1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
    required (OJ L 97, 15.04.2003, p. 11).                                       harmonization of the laws of the Member States relating to
(3) on the allocation of additional days absent from port to Member              turnover taxes — Common system of value added tax: uniform
    States in accordance with Annex XVII of Council Regulation                   basis of assessment (OJ L 145, 13.06.1977, p. 1).
    (EC) No 2341/2002 (Text with EEA relevance) (notified under              (2) CIVA (Value Added Tax Code).
    document number C(2003) 762) (OJ L 71, 15.03.2003, p. 28).
Reference for a preliminary ruling by the Supremo
Tribunal Administrativo, Portugal, by order of that Court                    Action brought on 22 December 2003 by the European
of 26 November 2003 in the case of António Jorge Lda                            Parliament against the Council of the European Union
                      against Fazenda Pública
                           (Case C-536/03)                                                             (Case C-540/03)
                            (2004/C 47/34)
                                                                                                        (2004/C 47/35)
Reference has been made to the Court of Justice of the
European Communities by order of the Supremo Tribunal
Administrativo, Portugal, of 26 November 2003, received at                   An action against the Council of the European Union was
the Court Registry on 22 December 2003, for a preliminary                    brought before the Court of Justice of the European Communi-
ruling in the case of António Jorge Lda against Fazenda Pública              ties on 22 December 2003 by the European Parliament,
on the following questions:                                                  represented by H. Duintjer Tebbens and A. Caiola, acting as
                                                                             Agents, with an address for service in Luxembourg.
—      In what sense must Article 19 of the Sixth Council
       Directive of 17 May 1977 (77/388/EEC) be inter-
       preted? (1)
                                                                             The European Parliament claims that the Court should:
—      Is Article 23 (4) of the CIVA (2) compatible with the
       abovementioned provision, when interpreted to the effect              —     Annul, pursuant to Article 230 EC, the last subparagraph
       that, where the taxable person is an undertaking engaged                    of Article 4(1), Article 4(6) and Article 8 of Council
       in the real-estate business, carrying out works in two                      Directive 2003/86/EC of 22 September 2003 on the right
       sectors of activity, one being the construction of buildings                to family reunification (1);
       for sale (exempt from VAT) and the other contract work
       (subject to VAT), in order to calculate the pro rata or
       percentage deduction of VAT borne by that taxable                     —     Order the defendant to pay the costs.