CELEX: C2002/261/10
Language: en
Date: 2002-10-26 00:00:00
Title: Case C-306/02: Reference for a preliminary ruling by the Commissione Tributaria di Primo Grado di Trento, Sezione No 6 by order of that Court of 6 June 2002 in the cases pending between Petrolvilla & Bortolotti Spa (previously S.C.D. Srl), Energy Service Srl, Panarotta 2002 Srl, Tumedei Spa, NTB Spa (previously Nuova Tessilbrenta Spa), Hotel Bellavista di Litterini Valter e Nadia Snc, Cattoni Hotel Plaza di Cartoni Giancarlo and C Snc, Villa Luti Srl, Pavarini Components Srl, Tecnopal Srl, Funivie Madonna di Campiglio Spa against Agenzia delle Entrate (previously Direzione delle Entrate) per la Provincia di Trento

C 261/6                 EN                      Official Journal of the European Communities                                   26.10.2002
heat treatment or had been packaged in airtight containers.                Reference for a preliminary ruling by the Commissione
The Commission claims that the peaches and pears intended                  Tributaria di Primo Grado di Trento, Sezione No 6 by
for the production of fruit salad had not undergone adequate               order of that Court of 6 June 2002 in the cases pending
heat treatment (pasteurisation or sterilisation) and had been              between Petrolvilla & Bortolotti Spa (previously S.C.D.
stored in open containers, irrespective of the fact that those             Srl), Energy Service Srl, Panarotta 2002 Srl, Tumedei Spa,
products had been stored for only a few days before being                  NTB Spa (previously Nuova Tessilbrenta Spa), Hotel
included in fruit salads. The infringement of the regulations              Bellavista di Litterini Valter e Nadia Snc, Cattoni Hotel
was in respect of the classification of those products as                  Plaza di Cartoni Giancarlo and C Snc, Villa Luti Srl,
‘intermediate products for the production of fruit salad’. Such            Pavarini Components Srl, Tecnopal Srl, Funivie Madonna
a product was not approved for aid until 1997-1998. The                    di Campiglio Spa against Agenzia delle Entrate (previously
Commission’s position is not valid. Payment of the aid to the                   Direzione delle Entrate) per la Provincia di Trento
processing industries was effected pursuant to Regulation (EC)
No 504/97, which defines peaches in syrup and/or in natural                                         (Case C-306/02)
fruit juice as whole peaches or pieces of peaches, without peel,
having undergone a heat treatment, packed in hermetically
sealed containers with a covering liquid of sugar syrup or                                          (2002/C 261/10)
natural fruit juice. The regulation does not specify the type of
container, require that heat treatment should be applied, nor
lay down the intended use. The Italian Government claims that
                                                                           Reference has been made to the Court of Justice of the
the financial correction applied to 100 % of the products
                                                                           European Communities by order of the Commissione Tributa-
subsequently intended for the production of fruit salad con-               ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First
tained in 200 kilogram containers is unlawful and should be
                                                                           Instance, Trento, Sixth Chamber) of 6 June 2002, received at
annulled.
                                                                           the Court Registry on 27 August 2002, for a preliminary
                                                                           ruling in the cases pending between Petrolvilla & Bortolotti
                                                                           Spa (previously S.C.D. Srl), Energy Service Srl, Panarotta 2002
                                                                           Srl, Tumedei Spa, NTB Spa (previously Nuova Tessilbrenta
                                                                           Spa), Hotel Bellavista di Litterini Valter e Nadia Snc, Cattoni
                                                                           Hotel Plaza di Cartoni Giancarlo and C Snc, Villa Luti Srl,
                                                                           Pavarini Components Srl, Tecnopal Srl, Funivie Madonna
Inadequate checks on stocks                                                di Campiglio Spa against Agenzia delle Entrate (previously
                                                                           Direzione delle Entrate) per la Provincia di Trento on the
                                                                           following question:
The Commission may claim that checks were inadequate only                  ‘Does the annual assessment to tax at the rate of 0.75 % per
if it should be found that the objectives laid down in the                 annum of a company’s net assets pursuant to Decree-Law
regulation relating to the determination of the methods for                No 324 of 30 September 1992 in so far as it relates solely to
applying the production aid scheme for such processed                      that part of the net assets consisting exclusively of the
products containing fruit and vegetables had not been attained.            company’s capital as disclosed annually in the balance sheet,
In the present case, no evidence to that effect has even                   constitute a tax having equivalent economic effect to capital
been proffered. It follows that the complaint is general,                  duty already levied at the maximum rate of 1 %, thus rendering
unsubstantiated and, therefore, unlawful. Moreover, it should              it incompatible with Community law and, in particular,
be observed that the EAGGF has never given any indication as               Council Directive 69/335/EEC of 17 July 1969 ( 1)?’
to what method to apply for inspecting stocks, nor is such a
method mentioned in the regulations governing the sector. It
                                                                           (1 ) OJ L 249, 3.10.1969, p. 25.
follows that the Commission cannot claim that a prescribed
accounting and verification method was infringed. Accord-
ingly, the financial correction of 10 % by way of a penalty for
the alleged inadequate implementation of checks is unlawful.
                                                                           Action brought on 5 September 2002 by the Kingdom
( 1) OJ 2002 L 170, p. 77. Commission Decision excluding from              of Sweden against the Commission of the European
     Community financing certain expenditure incurred by the Member                                  Communities
     States under the Guarantee Section of the European Agricultural
     Guidance and Guarantee Fund (EAGGF).
                                                                                                    (Case C-312/02)
( 2) OJ L 144, 8.6.1991, p. 31.
( 3) OJ 1997 L 78, p. 14.
                                                                                                    (2002/C 261/11)
                                                                           An action against the Commission of the European Communi-
                                                                           ties was brought before the Court of Justice of the European