CELEX: C1997/040/05
Language: en
Date: 1997-02-08 00:00:00
Title: JUDGMENT OF THE COURT of 5 December 1996 in Case C-85/95 (reference for a preliminary ruling from the Bundesfinanzhof): John Reisdorf v. Finanzamt Köln-West (Value added tax - Interpretation of Article 18 (1) (a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice)

8 . 2 . 97             EN                  Official Journal of the European Communities                                   No C 40 / 3
expenditure for 1991 of the European Agricultural                     other document serving as an invoice that fulfils the
Guidance and Guarantee Fund ( EAGGF ), Guarantee                      criteria determined by the Member States themselves, and
Section ( OJ No L 35,2, 31 . 12 . 1994, p. 82 ) — the Court           confer on them the power to require production of the
( Sixth Chamber ), composed of: J. L. Murray, President of            original invoice in order to establish the right to deduct
the Fourth Chamber, acting for the President of the Sixth             input tax, as well as the power, where a taxable person no
Chamber, P. J. G. Kapteyn ( Rapporteur ), G. Hirsch , H.              longer holds the original, to admit other evidence that the
Ragnemalm and R. Schintgen, Judges; D. Ruiz-Jarabo                    transaction in respect of which the deduction is claimed
Colomer, Advocate-General ; Fl . von Holstein , Deputy                actually took place.
Registrar, for the Registrar, has given a judgment on
5 December 1996 , in which it:                                        O OJ No C 137, 3 . 6 . 1995 .
1 . dismisses the action ;
2 . orders the Italian Republic to pay the costs.
(') OJ No C 137, 3 . 6 . 1995 .                                                     JUDGMENT OF THE COURT
                                                                                           of 5 December 1996
                                                                      in Joined Cases C-267/95 and C-268/95 ( references for a
                                                                      preliminary ruling from the High Court of Justice of
                                                                      England and Wales, Chancery Division, Patents Court ):
                                                                      Merck & Co . Inc. and Others v. Primecrown Ltd and
               JUDGMENT OF THE COURT
                                                                      Others and Beecham Group pic v. Europharm of Worthing
                      of 5 December 1996                                                            Ltd (')
in Case C-85/95 ( reference for a preliminary ruling from             (Act of Accession of Spain and Portugal — Interpretation
the Bundesfinanzhof): John Reisdorf v. Finanzamt Köln­                of Articles 47 and 209 — End of transitional period —
                              West (')                                Articles 30 and 36 of the EC Treaty — Parallel imports of
 (Value added tax — Interpretation of Article 18 (1 ) (a) of                           unpatentable pharmaceuticals)
the Sixth Council Directive 77/388/EEC — Deduction of
                                                                                                ( 97/C 40/06 )
input tax paid — Obligation of the taxable person —
                   Possession of an invoice)
                           ( 97/C 40/05 )
                                                                                      (Language of the case: English)
                (Language of the case: German)                        In Joined Cases C-267/95 and C-268/95 : references to the
                                                                      Court under Article 177 of the EC Treaty by the High
                                                                      Court of Justice of England and Wales, Chancery Division,
   (Provisional translation; the definitive translation will be       Patents Court, for a preliminary ruling in the proceedings
           published in the European Court Reports)                   pending before that court between Merck & Co . Inc .,
                                                                      Merck Sharp & Dohme Ltd, Merck Sharp & Dohme
 In Case C-85/95 : reference to the Court under Article 177           International Services BV and Primecrown Ltd, Ketan
 of the EC Treaty from the Bundesfinanzhof for a                      Himatlal Mehta , Bharat Himatlal Mehta, Necessity
 preliminary ruling in the proceedings pending before that             Supplies Ltd and between Beecham Group and Europharm
 court between John Reisdorf and Finanzamt Köln-West —                of Worthing Ltd — on the interpretation of Article 47 and
 on the interpretation of Article 18 ( 1 ) ( a ) of the Sixth         Article 209 of the Act concerning the Conditions of
 Council Directive 77/388/EEC of 17 May 1977 on the                   Accession of the Kingdom of Spain and the Portuguese
 harmonization of the laws of the Member States relating               Republic and the adjustments to the Treaties ( OJ No
 to turnover taxes — Common system of value added tax :                L 302, 15 . 11 . 1985 , p. 23 ), and of Articles 30 and 36 of
 uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977,            the EC Treaty, the Court composed of : G. C. Rodriguez
 p. 1 ) — the Court ( Fifth Chamber ), composed of: J. C.              Iglesias, President, G. F. Mancini , J. L. Murray and L.
 Moitinho de Almeida ( Rapporteur ), President of the                  Sevón , Presidents of Chambers, C. N. Kakouris, C.
 Chamber, C. Gulmann, D. A. O. Edward, J. -P. Puissochet               Gulmann ( Rapporteur ), D. A. O. Edward, J. -P. Puissochet
 and P. Jann, Judges; N. Fennelly, Advocate-General ; H. A.            and H. Ragnemalm, Judges; N. Fennelly, Advocate-
 Rühl, Principal Administrator, for the Registrar, gave a              General ; L. Hewlett, Administrator, has given a judgment
 judgment on 5 December 1996 , the operative part of                   on 5 December 1996 , in which it rules :
 which is as follows :
                                                                       1 . The transitional periods provided for in Articles 47
 Article 18 (1 ) (a) and Article 22 (3) of the Sixth Council               and 209 of the Act concerning the Conditions of
 Directive 77/388/EEC of 17 May 1977 on the                                 Accession of the Kingdom of Spain and the Portuguese
 harmonization of the laws of the Member States relating                    Republic and the Adjustments of the Treaties expired
  to turnover taxes — Common system of value added tax:                     on 6 October 1995 in the ease of the Kingdom of
  uniform basis of assessment permit the Member States to                   Spain and on 31 December 1994 in the case of the
  regard as an invoice not only the original but also any                   Portuguese Republic.