CELEX: C2000/079/34
Language: en
Date: 2000-03-18 00:00:00
Title: Case C-18/00: Reference for a preliminary ruling by the Tribunale di Asti — Ufficio del Giudice per le Indagini Preliminari, by order of 17 December 1999 in the criminal proceedings pending before it against Maurizio Perino

C 79/18                 EN                  Official Journal of the European Communities                                     18.3.2000
According to the Commission, it cannot be stated that the                   — should a deduction be allowed by way of general
mere presence of vegetable fats changes the nature of the                       expenses?
product to the extent that the name ‘chocolate’ could create
confusion as to the essential nature of the product itself.
                                                                       (1) Sixth Council Directive (77/388/EEC) of 17 May 1977 on the
                                                                           harmonization of the laws of the Member States relating to
The requirement that the name of the product be changed (to                turnover taxes — Common system of value added tax: uniform
its detriment) must be precluded inasmuch as it seriously                  basis of assessment (OJ L 145, p. 1).
prejudices recognition of the product as part of a category to
which it rightfully belongs. As such, it is a disproportionate
measure with regard to the objective pursued, namely con-
sumer information.
(1) OJ 1973 L 228, p. 23.                                              Reference for a preliminary ruling by the Tribunale di
                                                                       Asti — Ufficio del Giudice per le Indagini Preliminari, by
                                                                       order of 17 December 1999 in the criminal proceedings
                                                                                 pending before it against Maurizio Perino
                                                                                                 (Case C-18/00)
Reference for a preliminary ruling by the Tribunal Admin-                                        (2000/C 79/34)
istratif de Lille (4ème Chambre) by judgment of that court
of 6 January 2000 in the case of Cibo Participations S.A.              Reference has been made to the Court of Justice of the
against Directeur Régional des Impôts du Nord-Pas-de-Ca-               European Communities by order of the Tribunale di Asti
                                 lais                                  (District Court, Asti) of 17 December 1999, received at the
                                                                       Court Registry on 20 January 2000, for a preliminary ruling
                           (Case C-16/00)                              in the criminal proceedings pending against Maurizio Perino
                                                                       on the following question:
                           (2000/C 79/33)
                                                                       Does Council Directive 91/156/EEC of 18 March 1991 (1)
                                                                       permit the storage of waste for submission, not only to the
Reference has been made to the Court of Justice of the                 operations listed in points R1 to R12 of Annex IIB, but also to
European Communities by judgment of the Tribunal Adminis-              another, separate phase of storage, or does the directive require
tratif de Lille (4ème Chambre) (Administrative Court, Lille)           persons storing waste to deliver it solely to a person who
(Fourth Chamber) of 6 January 2000, received at the Court              carries out operations to recover the waste?
Registry on 19 January 2000, for a preliminary ruling in the
case of Cibo Participations S.A. against Directeur Régional des
Impôts du Nord-Pas-de-Calais on the following questions:               (1) Council Directive 91/156/EEC amending Directive 75/442/EEC
                                                                           on waste (OJ 1991 L 78, p. 32).
1. What are the criteria for establishing ‘involvement’? Can it
     be inferred from the provision of paid services, or the
     running of a group of companies by its holding company,
     or de facto management which excludes the independence
     of the subsidiary, or some other factor?
2. Where there is ‘involvement’, does the receipt of dividends         Reference for a preliminary ruling by the Court of
     remain outside the scope of value added tax for any reason        Session, Scotland, by request of that Court of 11 January
     other than economic activity, in that such receipts are not       2000, in the case of Booker Aquaculture Limited, trading
     the consideration for the supply of goods or services,            as Marine Harvest McConnell, against the Scottish Minis-
                                                                                                       ters
     — or, taking account of the fact that fees are incurred in
         connection with the acquisition of shares, the specific                                 (Case C-20/00)
         purpose of which is to enable direct participation in
         economic activity, do dividend receipts fall within the                                 (2000/C 79/35)
         scope of value added tax and, if so, are such receipts
         exempt under Article 13B(1)(d) of the Sixth Council           Reference has been made to the Court of Justice of the
         Directive (1) or taxable?                                     European Communities by a request of the Court of Session,
                                                                       Scotland, of 11 January 2000, which was received at the Court
3. If the receipt of dividends remains outside the scope of            Registry on 24 January 2000, for a preliminary ruling in the
     value added tax, what are the implications for deduction:         case of Booker Aquaculture Limited, trading as Marine Harvest
                                                                       McConnell, against the Scottish Ministers, on the following
     — does no right remain to deduct tax on fees incurred in          questions:
         connection with the acquisition of shares, on the
         ground that those fees do not relate to a taxable             1. Where, in implement of an obligation under Directive
         transaction, or                                                    93/53/EEC (1) to provide control measures for an outbreak