CELEX: C1998/166/19
Language: en
Date: 1998-05-30 00:00:00
Title: Removal from the register of Case C-50/97

30.5.98                 EN                    Official Journal of the European Communities                                C 166/11
          (i) is the test for determining the amount of input                communicated to the Commission and to the Court of
               tax that is deductible any different as between               Justice, so that all the evidence may be made available
               Article 17(2), (3) and (5) (and, if so, in which              on an equal footing.
               respects is it different); and
                                                                         Pleas in law and main arguments:
          (ii) is such a person entitled to deduct all the input
               tax charged in respect of an input on the                 Ð Breach of the principle of the protection of legitimate
               ground that the input was utilised as a                       expectations;
               consequence of making a transaction falling
               within Article 17(3)(c)?                                  Ð Breach of the principle of equality of arms, by virtue
                                                                             of the piecemeal approach to the evidence;
(1) First Council Directive 67/227/EEC of 11 April 1967 on the           Ð Breach of the principle of equality of treatment,
    harmonisation of legislation of Member States concerning
                                                                             whereby comparable situations are not to be treated
    turnover taxes (OJ 71 of 14.4.1967, p. 1301 (SE SER1 67
    p. 14)).                                                                 differently and different situations are not to be
(2) Sixth Council Directive 77/388/EEC of 17 May 1977 on the                 treated alike;
    harmonization of the laws of the Member States relating to
    turnover taxes Ð Common system of value added tax:                   Ð Violation of the case-law established by Community
    uniform basis of assessment (OJ L 145 of 13.6.1977, p. 1).               law.
                                                                         Reference for a preliminary ruling from the Tribunal
Appeal brought on 14 April 1998 by Smanor SA, Hubert                     Administratif de Dijon by judgment of that court of
SeÂgaud and Monique SeÂgaud against the order made on                    24 March 1998 in the case of CRT France International
16 February 1998 by the Second Chamber of the Court of                        SA v Directeur ReÂgional des Impôts de Bourgogne
First Instance of the European Communities in Case                                              (Case C-109/98)
T-182/97 between, on the one hand, Smanor SA, Hubert
                                                                                                  (98/C 166/18)
SeÂgaud and Monique SeÂgaud and, on the other, the
          Commission of the European Communities
                                                                         Reference has been made to the Court of Justice of the
                        (Case C-103/98 P)                                European Communities by a judgment of the First
                           (98/C 166/17)                                 Chamber of the Tribunal Administratif de Dijon
                                                                         (Administrative Court, Dijon), of 24 March 1998, which
                                                                         was received at the Court Registry on 15 April 1998, for a
                                                                         preliminary ruling in the case of CRT France International
An appeal against the order made on 16 February 1998
                                                                         SA v Directeur ReÂgional des Impôts de Bourgogne on the
by the Second Chamber of the Court of First Instance of
                                                                         following question:
the European Communities in Case T-182/97 between, on
the one hand, Smanor SA, Hubert SeÂgaud and Monique                      Whether the provisions of Articles 9, 12 and 95 of the
SeÂgaud and, on the other, the Commission of the                         Treaty of 25 March 1957 establishing the European
European Communities was brought before the Court of                     Economic Community preclude the national authorities
Justice of the European Communities on 14 April 1998 by                  from imposing on manufacturers, importers and persons
Smanor SA, Hubert SeÂgaud and Monique SeÂgaud,                           making supplies in France of transmitting/receiving sets
represented by Laurence Roques, of the Val de Marne Bar,                 operating on two-way channels a tax, the rules for which
with an address for service at 9 Rue du GeÂneÂral de                     are laid down by Article 302 bis (X) of the Code GeÂneÂral
Larminat, CreÂteil.                                                      des Impôts.
The appellants claim that the Court should:
Ð rule that the order made by the Court of First Instance
                                                                                Removal from the register of Case C-50/97 (1)
     on 16 February 1998 is vitiated by a manifest error of
     assessment;                                                                                  (98/C 166/19)
                                                                         By order of 14 October 1997, the President of the Court
Ð rule that the Commission made an error of assessment                   of Justice of the European Communities ordered the
     in the conclusions contained in its letter of 21 May                removal from the register of Case C-50/97: (Reference for
     1997;                                                               a preliminary ruling from the Arrondissementsrechtbank
                                                                         te Almelo): Jan Blauw and Others v Gavema BV.
Ð grant the appellants' application for an order that the                (1) OJ C 94 of 22.3.1997.
     documents in the Smanor case held by the French
     authorities in their administrative archives be