CELEX: C2000/006/29
Language: en
Date: 2000-01-08 00:00:00
Title: Case C-398/99: Reference for a preliminary ruling by the VAT and Duties Tribunal, Manchester Tribunal Centre, by decision of that court of 12 October 1999, in the case of Yorkshire Co-operatives Ltd against Commissioners of Customs and Excise

C 6/16                  EN                    Official Journal of the European Communities                                        8.1.2000
Reference for a preliminary ruling by the VAT and Duties                 (2) If the answer to question (1) is in sense (i), must the retailer
Tribunal, Manchester Tribunal Centre, by decision of that                     adjust his input tax in his returns of VAT in relation to the
court of 12 October 1999, in the case of Yorkshire                            supply of the goods by the manufacturer (or, as the case
Co-operatives Ltd against Commissioners of Customs and                        may be, by the wholesaler) to him, where the manufacturer
                               Excise                                         or other supplier has not issued a credit note to the retailer
                                                                              for the reimbursement of the reduction?
                          (Case C-398/99)
                                                                         (1) Directive 77/388/EEC of the Council of 17 May 1977 on the
                                                                             harmonization of the laws of the Member States relating to
                           (2000/C 6/29)                                     turnover taxes — Common system of value added tax: uniform
                                                                             basis of assessment (OJ L 145, 13.6.1977, p. 1).
Reference has been made to the Court of Justice of the
European Communities by a decision of the VAT and Duties
Tribunal, Manchester Tribunal Centre, of 12 October 1999,
which was received at the Court Registry on 14 October 1999,
for a preliminary ruling in the case of Yorkshire Co-operatives
Ltd against Commissioners of Customs and Excise, on the
following questions:                                                     Reference for a preliminary ruling by the Schleswig-
                                                                         Holstein Oberverwaltungsgericht by order of that court
                                                                         of 22 September 1999 in the case of Peter Heinrich
(1) On the proper construction of Article 11A.1(a) and 11C.1             Thomsen against Amt für ländliche Räume, Husum, joined
     of the Sixth Directive (1), what is the taxable amount, in          as parties: 1. Helga Henningsen, 2. Ute Henningsen,
     relation to a supply of goods by a retailer in the position                                3. Peter Henningsen
     of the Appellant to a customer, where —
                                                                                                   (Case C-401/99)
     (a) the manufacturer of the goods has sold them to the
         retailer (or, hypothetically, to a wholesaler who has                                      (2000/C 6/30)
         sold them to the retailer),
                                                                         Reference has been made to the Court of Justice of the
     (b) in the course of a sales promotion the manufacturer             European Communities by order of the Schleswig-Holstein
         procures the issue of a coupon, the terms of which are:         Oberverwaltungsgericht (Higher Regional Court) of 22 Sep-
                                                                         tember 1999, received at the Court Registry on 18 October
                                                                         1999, for a preliminary ruling in the case of Peter Heinrich
         (i) that the holder, on presenting the coupon to the            Thomsen against Amt für ländliche Räume (Office for Rural
              retailer, may buy the goods from the retailer at a         Areas), Husum, joined as parties: 1. Helga Henningsen, 2. Ute
              price which is less than the retailer’s normal selling     Henningsen, 3. Peter Henningsen on the following questions:
              price by an amount (‘the reduction’) specified in or
              ascertainable in accordance with the terms of the          (a) Is Article 7(2) of Council Regulation (EEC) No 3950/92 (1)
              coupon, and                                                     of 28 December 1992 establishing an additional levy in
                                                                              the milk and milk products sector to be construed as
         (ii) that the manufacturer, when the retailer has sold               meaning that, on the expiry of rural leases, the reference
              the goods in accordance with the terms of the                   quantities available on the holdings in question may be
              coupon and has presented the coupon to the                      transferred in whole or in part in accordance with pro-
              manufacturer, will pay to the retailer a sum equal              visions adopted or to be adopted by the Member States,
              to the reduction,                                               taking account of the legitimate interests of the parties,
                                                                              only if at the time of surrender the lessors are producers as
                                                                              defined in Article 9(c) of Regulation No 3950/92?
     (c) the retailer sells the goods to a customer on presen-
         tation of the coupon and on payment of the reduced              (b) If the notion of producer in Article 7(2) is to be understood
         price, and                                                           in a broader sense, is a transfer in such cases also possible
                                                                              where the lessors do not envisage taking up the marketing
                                                                              of milk but are desirous of transferring the reference
     (d) the retailer presents the coupon to the manufacturer
                                                                              quantities together with the land to third parties?
         and is paid a sum equal to the reduction?
                                                                         (c) If the answer to (b) is affirmative, must the third parties to
Is the taxable amount —                                                       whom the reference quantities are to be transferred
                                                                              be producers as defined in Article 9(c) of Regulation
                                                                              No 3950/92?
         (i) the cash sum paid by the customer, or
                                                                         (1) OJ L 405 of 31.12.1992, p. 1.
         (ii) the cash sum paid by the customer together with
              the sum equal to the reduction paid by the
              manufacturer?