CELEX: C1996/095/04
Language: en
Date: 1996-03-30 00:00:00
Title: JUDGMENT OF THE COURT (Third Chamber) of 8 February 1996 in Case C-166/94 (reference for a preliminary ruling by the Corte d'Appello, Salerno): Pezzullo Molini Pastifici Mangimifici SpA against Ministero delle Finanze (Inward processing arrangements - National legislation providing for default interest on agricultural levies and VAT for the period between temporary and definitive importation)

No C 95/2             EN                 Official Journal of the European Communities                                      30 . 3 . 96
Article 4 (1 ) of Council Directive 79/7'/EEC of 19 December               the species concerned is a species of naturally occurring
 1978 on the progressive implementation of the principle of                birds in the wild state in the European territory of the
 equal treatment for men and women in matters of social                    Member States to which the Treaty applies — subject to
security must be interpreted as meaning that a national                    the option to derogate provided for by Article 9.
statutory scheme, such as that established by the IOAW,
 which provides for a benefit designed to guarantee                  2 . Directive 79/409/EEC is not applicable to specimens of
 beneficiaries income at the level of the social minimum,                  birds born and reared in captivity.
 irrespective as to whether the claimant has any resources but
subject to conditions relating to his previous employment
and age, does not involve discrimination on grounds of sex           3 . Directive 79/409/EEC requires each Member State to
even if it is established that a much greater number of men               ensure the protection of a species of bird naturally
 than women find in that scheme a way of avoiding the                     occurring in the wild state in the European territory of
means test which, in contrast, has to be satisfied in the case            the Member States to which the Treaty applies, even if
of another scheme, such as that established by the RWW,                   the natural habitat of the species in question does not
which, albeit providing for a benefit of the same type, is less           occur in the territory of the Member State concerned.
favourable, since the national legislature was reasonably
entitled to consider that the scheme in question was                 (') OJ No C 202 , 23 . 7. 1994 .
necessary in order to attain a social policy aim unrelated to
any discrimination on grounds of sex.
(') OJ No C 59 , 26 . 2 . 1994 .
                                                                                    JUDGMENT OF THE COURT
                                                                                            (Third Chamber)
                                                                                           of 8 February 1996
                                                                    in Case C-166/94 (reference for a preliminary ruling by
               JUDGMENT OF THE COURT                                the Corte d'Appello, Salerno ): Pezzullo Molini Pastifici
                        (Third Chamber )                                 Mangimifici SpA against Ministero delle Finanze ( l )
                      of 8 February 1996                             (Inward processing arrangements — National legislation
in Case C-149/94 ( reference for a preliminary ruling from          providing for default interest on agricultural levies and
the Tribunale de Grande Instance, Caen ): Criminal                   VAT for the period between temporary and definitive
             proceedings against Didier Vergy ( 1 )                                            importation)
 (Directive 79/409/EEC on the conservation of wild birds —                                     ( 96/C 95/04 )
Prohibition of sale — Specimen born and reared in
                              captivity)                                              (Language of the case: Italian)
                           ( 96/C 95/03 )
                                                                    (Provisional translation; the definitive translation will be
                (Language of the case: French)                           published in the Reports of Cases before the Court)
(Provisional translation; the definitive translation will be        In Case C- 166/94 — reference by the Corte d'Appello
         published in the European Court Reports)                   ( Court of Appeal ), Salerno, for a preliminary ruling in the
                                                                    proceedings pending before that court between Pezzullo
                                                                    Molini Pastifici Mangimifici SpA and Ministero delle
In Case C-149/94 : reference to the Court under Article 177         Finanze on the interpretation of Articles 9 , 12, 13 , 30 and 38
of the EC Treaty from the Tribunale de Grande Instance              of the EC Treaty and Article 18 ( 2 ) of Council Regulation
( Regional Court), Caen ( France ), for a preliminary ruling in     ( EEC ) No 2727/75 of 29 October 1975 on the common
the criminal proceedings pending before that court against          organization of the market in cereals ( OJ No L 281 , 1975 ,
Didier Vergy — on the interpretation of Council Directive           p. 1 ) and Article 16 of Council Directive 69/73/EEC of
79/409/EEC of 2 April 1979 on the conservation of wild              4 March 1969 on the harmonization of provisions laid
birds ( OJ No L 103 , 1979 , p. 1 ) — the Court (Third              down by law, regulation or administrative action in respect
Chamber ), composed of: J. -P. Puissochet, President of the         of inward processing ( OJ English Special Edition 1969 ( I ),
Chamber, J. C. Moitinho de Almeida and C. Gulmann                   p. 75 ) — the Court (Third Chamber ), composed of J. -P.
( Rapporteur ), Judges; N. Fennelly, Advocate-General; H.           Puissochet, President of the Chamber, J. C. Moitinho de
von Holstein, Administrator, for the Registrar, gave a              Almeida and C. Gulmann ( Rapporteur ), Judges; F. G:
judgment on 8 February 1 996 , the operative part of which is       Jacobs, Advocate-General; R. Grass, Registrar, gave a
as follows :                                                        judgment on 8 February 1996, the operative part of which is
                                                                    as follows :
1 . Council Directive 79/409/EEC of 2 April 1979 on the
     conservation ofwild birds requires the Member States to        1 . Council Directive 69/73/EEC of 4 March 1969 on the
     prohibit trade in specimens belonging to a species ofbird            harmonization of provisions laid down by law,
     which is not listed in the Annexes thereto — in so far as            regulation or administrative action in respect of inward
 ---pagebreak--- 30 . 3 . 96         I EN I                 Official Journal of the European Communities                                    No C 95/3
     processing, as in force at the material time, allowed a          G. F. Mancini, F. A. Schockweiler ( Rapporteur ), J. L.
     Member State to provide that, in the case of release for         Murray and H. Ragnemalm, Judges; G. Tesauro,
     home use in the Community ofgoods previously subject             Advocate-General; L. Hewlett, Administrator, for the
     to inward processing arrangements, the agricultural levy         Registrar, has given a judgment in which it ruled that:
     payable is to bear default interest for the period between
     temporary importation and definitive importation.
                                                                      1 . Consideration of the questions raised has disclosed no
                                                                            factor of such a kind as to affect the validity either of
2 . Directive 77/388/EEC of 17 May 1977 on the                              Article 4 (1 ) of Commission Regulation (EEC)
     harmonization ofthe laws ofthe Member States relating                  No 1633/84 of 8 June 1984 laying down detailed rules
     to turnover taxes — Common system of value added                       for applying the variable slaughter premium for sheep
     tax: uniform basis of assessment, precludes a Member                   and repealing Regulation (EEC) No 2661 /80, as
     State from requiring default interest to be charged on the             amended by Article 1 of Commission Regulation (EEC)
     VAT payable in the event of declaration for home use in                No 1922/92 of 13 ]uly 1992 amending Regulation
     the Community of goods which were earlier subject to                   (EEC) No 1633/84, cited above, and determining the
     inward processing arrangements for the period between                  conditions for the reimbursement of the clawback
     temporary importation and definitive importation.                      following the judgment of the Court ofJustice in Joined
                                                                            Cases C-38/90 and C-151 /90, or of Article 2 of
(') OJ No C 218 , 6 . 8 . 1994 .                                            Regulation (EEC) No 1922/92 .
                                                                      2 . The requirement of proof laid down in Article 4 (1 ) of
                                                                            Regulation (EEC) No 1 633/84, cited above, as amended
                                                                            by Article 1 of Regulation (EEC) No 1 922/92, cited
                                                                            above, and in Article 2 of the latter Regulation, is to be
               JUDGMENT OF THE COURT                                        interpreted as meaning that traders are required to
                         ( Sixth Chamber)                                   supply proof to the satisfaction of the competent United
                                                                            Kingdom authorities, in accordance with national law
                      of 8 February 1996                                    and within the period prescribed by Regulation (EEC)
in Case C-2 12/94 (reference for a preliminary ruling from                  No 1 922/92, of the amount of the premium actually
the High Court of Justice, Queen's Bench Division ): FMC                    granted for products subject to clawback, provided that
pic and Others v. Intervention Board for Agricultural                       the applicable national rules do not affect the scope or
  Produce, Ministry of Agriculture, Fisheries and Food ( 1 )                effectiveness of Community law.
(Common organization of the markets in sheepmeat and
goatmeat — Clawback — Method ofcalculation — Validity                 3 . As regards claims for repayment of clawback unduly
      — Proof — Reimbursement of undue payments)                            paid prior to 10 March 1992, paragraph 30 of the
                            ( 96/C 95/05 )                                  judgment in Lomas and Others (Joined Cases C-38/90
                                                                            and C-151 /90) is to be interpreted as meaning that
                                                                            traders or those entitled through them who prior to that
                (Language of the case: English)
                                                                            date initiated proceedings or made an equivalent
                                                                            complaint under the applicable national law may rely on
In Case C-2 12/94 : reference to the Court under Article 177                the invalidity of Article 4 (1 ) and (2) of Regulation No
of the EC Treaty by the High Court of Justice, Queen 's                     (EEC) No 1633/84, cited above, as from the date of its
Bench Division for a preliminary ruling in the proceedings                  entry into force, subject to the application, within the
pending before that court between FMC pic, FMC ( Meat)                      limits set by Community law, of any national rules
Ltd, DT Duggins Ltd, Marshall ( Lamberhurst) Ltd,                           limiting the period prior to the submission of a claim in
Montelupo Ltd and North Devon Meat Ltd and                                  respect ofwhich repayment ofa sum unduly paid may be
Intervention Board for Agricultural Produce , Ministry of                   obtained.
Agriculture, Fisheries and Food on the validity and
interpretation of Article 4 ( 1 ) of Commission Regulation
( EEC ) No 1633/84 of 8 June 1984 laying down detailed                4 . With regard to matters not governed by Article 2 of
rules for applying the variable slaughter premium for sheep                 Regulation (EEC) No 1922/92, cited above, national
and repealing Regulation ( EEC ) No 2661 /80 ( OJ No L 154 ,                courts called upon to give judgment on a claim for
1984, p. 27 ), as amended by Article 1 of Commission                        reimbursement of clawback unduly charged must apply
Regulation ( EEC ) No 1922/92 of 13 July 1992 amending                      their national law, provided the detailed rules laid down
Regulation ( EEC ) No 1633/84, cited above, and                             therein are not less favourable than those governing
determining the conditions for the reimbursement of the                     similar domestic actions and are not so framed as to
clawback following the judgment of the Court of Justice in                  render virtually impossible or excessively difficult the
Joined Cases C-38/90 and C-151 /90 ( OJ No L 195 , 1992 ,                   exercise of rights conferred by the Community legal
p. 10 ), the validity and interpretation of Article 2 of                    system .
Regulation ( EEC ) No 1922/92, cited above, and the
interpretation of paragraph 30 of the judgment of the Court           f 1 ) OJ No C 275 , 1 . 10 . 1994 .
of Justice in Joined Cases C-38/90 and C-151/90 Lomas and
Others ( 1992 ) ECR 1-1781 , the Court ( Sixth Chamber ),
composed of C. N. Kakouris, President of the Chamber,