CELEX: C2004/021/46
Language: en
Date: 2004-01-24 00:00:00
Title: Case C-499/03 P: Appeal brought on 26 November 2003 (fax: 25 November 2003) by Peter Biegi Nahrungsmittel GmbH and Commonfood Handelsgesellschaft für Agrar-Produkte mbH against the judgment delivered on 17 September 2003 by the Fourth Chamber of the Court of First Instance of the European Communities in Joined Cases T-309/01 and T-239/02 between Peter Biegi Nahrungsmittel GmbH and Commonfood Handelsgesellschaft für Agrar-Produkte mbH, and the Commission of the European Communities

24.1.2004               EN                       Official Journal of the European Union                                          C 21/25
1.    Is it permissible to resort to other language versions of          The appellant claims that the Court should:
      the Sixth Council Directive 77/388/EEC (1) to elucidate
      the meaning of the word ‘charitable’ in Article 13A.1 (g)          —     set aside the contested judgment of the Court of First
      and (h), or must the word have the same meaning as in                    Instance of 17 September 2003 (1) and
      domestic law?
                                                                         —     1.    in Case T-309/01,
2.    If article 13A(1)(g) and (h) are to be interpreted as                          annul the Commission Decision of 14 August 2001
      applying to an organisation that is recognised as having                       (REC 4/00) in so far as it requires subsequent
      a social character, are they to be interpreted as applying                     accounting for import duties in the amount of
      to a profitmaking entity such as the Kingscrest Residential                    DEM 218 605,65, and order the Commission to pay
      Care Homes partnership?                                                        the costs of the proceedings;
3.    Are article 13A.1 (g) and (h) of the Directive to be                     2.    in Case T-239/02,
      interpreted as meaning that they confer on Member States
      a discretion to recognise for the purposes of those                            annul the Commission Decision of 5 March 2002
      provisions an organisation which is registered under the                       (REC 4/01) in so far as it requires subsequent
      Care Standards Act 2000 (or the Registered Homes Act                           accounting for import duties in the amount of
      1984 or the Children Act 1989) but which is not a body                         DEM 222 116,06, and order the Commission to pay
      governed by public law and does not have the status of a                       the costs of the proceedings.
      charity under the domestic law of the Member State
      concerned?
                                                                         Pleas in law and main arguments
(1) Of 17 May 1977 on the harmonization of the laws of the Member        The appellants contest the judgment of the Court of First
    States relating to turnover taxes — Common system of value           Instance on the following grounds:
    added tax: uniform basis of assessment (OJ L 145 of 13.6.77,
    p. 1).
                                                                         —     Breach of Article 220(2)(b) of Council Regulation (EEC)
                                                                               No 2913/92 (2). The Court of First Instance incorrectly
                                                                               based its ruling on a finding that the error made by the
                                                                               competent customs authority was detectable by the
                                                                               appellants. In the contested judgment, the Court of First
                                                                               Instance exaggerated the duty of care to be expected of
                                                                               the economic operators concerned. In addition, it failed
                                                                               to appreciate the complexity of the applicable rules.
Appeal brought on 26 November 2003 (fax: 25 November
2003) by Peter Biegi Nahrungsmittel GmbH and Com-                        —     Flawed procedure in so far as the Court of First Instance
monfood Handelsgesellschaft für Agrar-Produkte mbH                             incorrectly declined to hear the witnesses named by the
against the judgment delivered on 17 September 2003 by                         appellants. Instead, it based its judgment on assumptions
the Fourth Chamber of the Court of First Instance of the                       detrimental to the appellants.
European Communities in Joined Cases T-309/01 and
T-239/02 between Peter Biegi Nahrungsmittel GmbH and
                                                                         (1) Not yet published in the ECR.
Commonfood Handelsgesellschaft für Agrar-Produkte
                                                                         (2) OJ L 302, p. 1.
mbH, and the Commission of the European Communities
                         (Case C-499/03 P)
                           (2004/C 21/46)
                                                                         Action brought on 26 November 2003 by the Com-
                                                                         mission of the European Communities against the Portu-
                                                                                                   guese Republic
An appeal against the judgment delivered on 17 September
2003 by the Fourth Chamber of the Court of First Instance of                                       (Case C-500/03)
the European Communities in Joined Cases T-309/01 and
T-239/02 between Peter Biegi Nahrungsmittel GmbH and                                                (2004/C 21/47)
Commonfood Handelsgesellschaft für Agrar-Produkte mbH,
and the Commission of the European Communities was
brought before the Court of Justice of the European Communi-
ties on 26 November 2003 (fax: 25 November 2003) by Peter                An action against the Portuguese Republic was brought
Biegi Nahrungsmittel GmbH and Commonfood Handelsge-                      before the Court of Justice of the European Communities on
sellschaft für Agrar-Produkte mbH, represented by Dr Klaus               26 November 2003 by the Commission of the European
Landry and Dr Lothar Harings of Sozietät Graf von Westphalen             Communities, represented by António Caeiros, acting as
Bappert & Modest, Große Bleichen 21, D-20354, Hamburg.                   Agent, with an address for service in Luxembourg.