CELEX: C2002/169/39
Language: en
Date: 2002-07-13 00:00:00
Title: Case C-175/02: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by judgment of that Court of 8 March 2002 in the case of F. J. Pape against Ministry of Agriculture, Nature Management and Fisheries

C 169/22              EN                    Official Journal of the European Communities                                     13.7.2002
3.   In the event that the answer to the previous question is               has been any disturbance of trade between Member States
     in the negative: Where a connection as described in the                which can (partly) be attributed to the levy as the method
     final sentence of point 3.4.3 can be identified between                of financing the aid measure? If the answer to this
     the increase in a particular tax whose proceeds are paid               question depends on the closeness of the connection
     into the public coffers and a proposed aid measure within              between the levy and the aid measure, or on the time
     the meaning of the last sentence of Article 93(3) of the               when the revenue from the levy is actually used for the
     EC Treaty (now the last sentence of Article 88(3) EC),                 aid measure, or on other circumstances, what circum-
     must the introduction of that increase be regarded as a                stances are relevant in that regard?
     (start on the) putting into effect of that aid measure
     within the meaning of this provision? If the answer to
     this question turns on the intensity of that connection,          2.   If the prohibition on implementing the aid measure also
     what circumstances are of relevance in this respect?                   applies to the earmarked levy, can the person on whom
                                                                            the levy is imposed then, by relying on the direct effect of
4.   If the prohibition on implementation of the aid measure                Article 93(3), oppose in legal proceedings the full amount
     also relates to the tax, does a final decision by the                  levied on him or only that portion which corresponds to
     Commission declaring the aid measure compatible with                   the part of the revenue which is expected to be spent or
     the common market not mean that the unlawfulness of                    has actually been spent during the period in which the
     the tax is retroactively corrected?                                    implementation of the aid measure is or was prohibited
                                                                            under that provision?
5.   If the prohibition on implementation also relates to the
     tax, can persons on whom the tax is levied oppose such            3.   Do specific requirements arise from Community law with
     tax in law by relying on the direct effect of Article 93(3)            regard to the method of determining what portion of a
     of the EC Treaty in respect of the total amount of the tax             levy falls under the prohibition laid down in the last
     or only in respect of part thereof?                                    sentence of Article 93(3) of the EC Treaty in the case of a
                                                                            levy the revenue from which is earmarked for various
6.   In the latter case, do specific requirements stem from                 purposes for which there are also other sources of
     Community law as regards the manner in which it must                   financing in addition to the levy and which are not all
     be determined which part of the tax is covered by the                  covered by Article 93 of the EC Treaty, where no
     prohibition in the last sentence of Article 93(2) of the EC            apportionment formula is specified in the national pro-
     Treaty?                                                                vision instituting the levy? In such a case, must the
                                                                            portion of the levy which can be allocated to financing
                                                                            the aid measure falling under Article 93 of the EC Treaty
                                                                            be determined on an estimated basis according to the
                                                                            time when the levy was imposed or must it be based on
                                                                            subsequently available data relating to the total revenue
                                                                            from the levy and to the actual expenditure for each of
                                                                            the various purposes?
Reference for a preliminary ruling by the Hoge Raad der
Nederlanden by judgment of that Court of 8 March 2002
in the case of F. J. Pape against Ministry of Agriculture,
             Nature Management and Fisheries
                        (Case C-175/02)
                        (2002/C 169/39)
                                                                       Appeal brought on 13 May 2002 by Laboratoire Monique
                                                                       Rémy against the order delivered on 26 March 2002 by
                                                                       the First Chamber of the Court of First Instance of
Reference has been made to the Court of Justice of the
                                                                       the European Communities in Case T-218/01 between
European Communities by judgment of the Hoge Raad der
                                                                       Laboratoire Monique Rémy and Commission of the Euro-
Nederlanden (Supreme Court of the Netherlands) of 8 March
                                                                                             pean Communities
2002, received at the Court Registry on 10 May 2002, for a
preliminary ruling in the case of F. J. Pape against Ministry of
Agriculture, Nature Management and Fisheries on the follow-                                  (Case C-176/02 P)
ing questions:
1.   For so long as the implementation of an aid measure is                                   (2002/C 169/40)
     not permitted under the last sentence of Article 93(3) of
     the EC Treaty (now the last sentence of Article 88(3) EC),
     does the prohibition laid down in that provision also
     apply to the introduction of a levy the revenue from
     which is earmarked under the relevant law in part for the         An appeal against the order delivered on 26 March 2002 by
     financing of that measure, regardless of whether there            the First Chamber of the Court of First Instance of the