CELEX: C2001/200/41
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 May 2001 in Case C-263/99: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Activity of transport consultant)

14.7.2001              EN                     Official Journal of the European Communities                                           C 200/23
No 2658/87 of 23 July 1987 on the tariff and statistical                 Directive 77/388/EEC of 17 May 1977 on the harmonisation
nomenclature and on the Common Customs Tariff (OJ 1987                   of the laws of the Member States relating to turnover taxes —
L 256, p. 1), as amended by Commission Regulation (EC)                   Common system of value added tax: uniform basis of assess-
No 1153/97 of 24 June 1997 (OJ 1997 L 168, p. 35), and                   ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
the validity of Regulation No 1153/97 and Commission                     composed of: C. Gulmann, President of the Chamber, V. Skour-
Regulation (EC) No 2086/97 of 4 November 1997 amending                   is, R. Schintgen, F. Macken and N. Colneric (Rapporteur),
Annex I to Council Regulation No 2658/87 (OJ 1997 L 312,                 Judges; J. Mischo, Advocate General; D. Louterman-Hubeau,
p. 1) — the Court (Fifth Chamber), composed of: A. La Pergola,           Head of Division, for the Registrar, has given a judgment on
President of the Chamber, D.A.O. Edward (Rapporteur),                    29 May 2001, in which it has ruled:
P. Jann, L. Sevón and C.W.A. Timmermans, Judges; A. Tizzano,
Advocat General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 7 June 2001, in which it              Upon a proper construction of Article 11A(3)(b) and C(1) of the
has ruled:                                                               Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                         harmonisation of the laws of the Member States relating to turnover
                                                                         taxes — Common system of value added tax: uniform basis of
Electronic circuit boards which enable automatic data-processing         assessment, the taxable amount in respect of goods supplied by mail
equipment and units thereof to process audio signals (sound              order from a catalogue to a customer for the customer’s own use
cards) are to be classified under heading 8471 of the Combined           where the supplier allows the customer a discount from the catalogue
Nomenclature, as amended by Commission Regulation (EC)                   price, a separate account being credited in the customer’s favour with
No 1153/97 of 24 June 1997 amending Annex I to Council                   the amount of that discount as and when instalment payments are
Regulation (EEC) No 2658/87 on the tariff and statistical nomencla-      paid to the supplier — a discount which may then be immediately
ture and on the Common Customs Tariff.                                   withdrawn or used in another way by the customer — is the full
                                                                         catalogue price of the goods sold to the customer, reduced accordingly
                                                                         by the amount of that discount at the time when it is withdrawn or
(1) OJ C 63 of 4.3.2000.                                                 used in another way by the customer.
                                                                         (1) OJ C 160 of 5.6.1999.
                 JUDGMENT OF THE COURT
                                                                                           JUDGMENT OF THE COURT
                         (Sixth Chamber)
                                                                                                    (Sixth Chamber)
                          of 29 May 2001
                                                                                                     of 29 May 2001
in Case C-86/99 (reference for a preliminary ruling from
the VAT and Duties Tribunal, London): Freemans plc v                     in Case C-263/99: Commission of the European Communi-
          Commissioners of Customs and Excise (1)                                              ties v Italian Republic (1)
(Sixth VAT Directive — Taxable amount — Discount                         (Failure by a Member State to fulfil its obligations —
accounted for at the time of the supply — Price reduction                Freedom of establishment — Freedom to provide services —
                   after the supply takes place)                                          Activity of transport consultant)
                         (2001/C 200/40)                                                            (2001/C 200/41)
                   (Language of the case: English)                                            (Language of the case: Italian)
In Case C-86/99: reference to the Court under Article 177 of             (Provisional translation; the definitive translation will be published
the EC Treaty (now Article 234 EC) from the VAT and Duties                                   in the European Court Reports)
Tribunal, London (United Kingdom), for a preliminary ruling
in the proceedings pending before that court between Free-
mans plc and Commissioners of Customs and Excise — on the                In Case C-263/99: Commission of the European Communities
interpretation of Article 11A(3)b and C(1) of the Sixth Council          (Agents: initially A. Aresu and M. Patakia, and, subsequently,
 ---pagebreak--- C 200/24                EN                      Official Journal of the European Communities                                          14.7.2001
M. Patakia and G. Bisogni) v Italian Republic (Agents: U. Lean-            Bologna (Italy), Sadam Castiglionese SpA, established in Bolog-
za, assisted by O. Fiumara) — application for a declaration                na, Sadam Abruzzo SpA, established in Bologna, Zuccherificio
that, by placing restrictions on the pursuit of the activity of            del Molise SpA, established in Termoli (Italy), Società Fondiaria
transport consultant, the Italian Republic has failed to fulfil its        Industriale Romagnola SpA (SFIR), established in Cesena (Italy),
obligations under Articles 52 and 59 of the EC Treaty (now,                represented by V. Cerulli Irelli, G. Pittalis and G. Fanzini,
after amendment, Articles 43 EC and 49 EC) — the Court                     avvocati — appeal against the order of the Court of First
(Sixth Chamber), composed of: C. Gulmann, President of the                 Instance of the European Communities (Fourth Chamber,
Chamber, V. Skouris, R. Schintgen (Rapporteur), N. Colneric                Extended Composition) of 8 December 1998 in Case T-39/98
and J.N. Cunha Rodrigues, Judges; S. Alber, Advocate General;              Sadam Zuccherifici and Others v Council [1998] ECR II-4207,
R. Grass, Registrar, has given a judgment on 29 May 2001, in               as amended by an order of 29 January 1999 (not published in
which it:                                                                  the European Court Reports), seeking to have the first order
                                                                           set aside, the other party to the proceedings being: Council of
1.    Declares that, by subjecting, in the context of Law No 264           the European Union, (Agents: J. Carbery and I. Dı́ez Parra) —
      Disciplina dell’attività di consulenza per la circolazione dei       the Court (Fourth Chamber), composed of: A. La Pergola,
      mezzi di trasporto (Law No 264 on the activity of transport          President of the Chamber, D.A.O. Edward and C. W.A. Tim-
      consultancy), of 8 August 1991, the pursuit of the activity          mermans (Rapporteur), Judges; C. Stix-Hackl, Advocate
      of transport consultant to possession of an administrative           General; L. Hewlett, Administrator, for the Registrar, has given
      authorisation, failing which liability to penalties is incurred,     a judgment on 31 May 2001, in which it:
      and by making its issue subject to the condition that nationals
      of other Member States reside in Italy and lodge a security, the     1.    Dismisses the appeal.
      Italian Republic has failed to fulfil its obligations under
      Articles 52 and 59 of the Treaty (now, after amendment,              2.    Orders Sadam Zuccherifici, divisione della SECI — Società
      Articles 43 EC and 49 EC);                                                 Esercizi Commerciali Industriali SpA, Sadam Castiglionese
                                                                                 SpA, Sadam Abruzzo SpA, Zuccherificio del Molise SpA and
2.    Orders the Italian Republic to pay the costs.                              Società Fondiaria Industriale Romagnola SpA (SFIR) to pay
                                                                                 the costs.
(1) OJ C 281 of 2.10.1999.
                                                                           (1) OJ C 100 of 10.4.1999.
                 JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                        (Fourth Chamber)                                                              of 31 May 2001
                          of 31 May 2001                                   in Case C-43/99 [reference for a preliminary ruling from
                                                                           the Conseil supérieur des assurances sociales (Luxem-
in Case C-41/99 P: Sadam Zuccherifici, divisione della                     bourg)]: Ghislain Leclere and Alina Deaconescu v Caisse
SECI — Società Esercizi Commerciali Industriali SpA and                                 nationale des prestations familiales (1)
         Others v Council of the European Union (1)
                                                                           (Regulations (EEC) Nos 1408/71 and 1612/68 — Luxem-
                                                                           bourg maternity, childbirth and child-raising allowances —
(Appeal — Sugar — Regulation (EC) No 2613/97 — Aid to
                                                                           Residence condition — Rights of a person receiving a pension
beet sugar producers — Abolition — Marketing year
                                                                           but not resident in the Member State responsible for the
2001/02 — Action for annulment — Natural or legal
                                                                           pension — Family allowances and family benefits — Concept
                     persons — Inadmissible)
                                                                                           of ‘worker’ and ‘social advantage’)
                          (2001/C 200/42)                                                             (2001/C 200/43)
                    (Language of the case: Italian)                                             (Language of the case: French)
(Provisional translation; the definitive translation will be published     (Provisional translation; the definitive translation will be published
                   in the European Court Reports)                                              in the European Court Reports)
In Case C-41/99: Sadam Zuccherifici, divisione della SECI —                In Case C-43/99: reference to the Court under Article 177 of
Società Esercizi Commerciali Industriali SpA, established in               the EC Treaty (now Article 234 EC) from the Conseil supérieur