CELEX: C1999/001/02
Language: en
Date: 1999-01-04 00:00:00
Title: JUDGMENT OF THE COURT of 17 November 1998 in Case C-70/97 P: Kruidvat BVBA v. Commission of the European Communities, supported by Parfums Givenchy SA, Comité de Liaison des Syndicates Européens de l'Industrie de la Parfumerie et des Cosmétiques (Colipa), and Fédération Européenne des Parfumeurs Détaillants (FEPD) (Appeal - Selective distribution system - Luxury cosmetic products - Undertaking directly and individually concerned) (1999/C 1/02)

4.1.1999             EN                  Official Journal of the European Communities                                         C 1/1
                                                                 I
                                                           (Information)
                                             COURT OF JUSTICE
                                                       COURT OF JUSTICE
              JUDGMENT OF THE COURT                                  N. Fennelly, Advocate-General; H. von Holstein, Deputy
                                                                     Registrar, has given a judgment on 12 November 1998, in
                      (Sixth Chamber)
                                                                     which it has ruled:
                   of 12 November 1998
in Case C-134/97 (reference for a preliminary ruling from            The Court has no jurisdiction to answer the questions
Skatterättsnämnden): in the proceedings for a preliminary            referred by Skatterättsnämnden by its order for reference
     decision brought before it by Victoria Film A/S (1)             of 20 February 1997.
(Act of accession of the Kingdom of Sweden Ð Sixth VAT
Directive Ð Transitional provisions Ð Exemptions Ð                   (1) OJ C 166, 31.5.1997.
Services provided by authors, artists and performers Ð
             Lack of jurisdiction of the Court)
                       (1999/C 1/01)
              (Language of the case: Swedish)                                      JUDGMENT OF THE COURT
                                                                                         of 17 November 1998
 (Provisional translation; the definitive translation will be        in Case C-70/97 P: Kruidvat BVBA v. Commission of the
         published in the European Court Reports)                    European Communities, supported by Parfums Givenchy
                                                                     SA, ComiteÂ de Liaison des Syndicates EuropeÂens de
                                                                     l'Industrie de la Parfumerie et des CosmeÂtiques (Colipa),
In Case C-134/97: reference to the Court under Article 177           and FeÂdeÂration EuropeÂenne des Parfumeurs DeÂtaillants
of the EC Treaty from Skatterättsnämnden for a                                                 (FEPD) (1)
preliminary ruling in the proceedings for a preliminary              (Appeal Ð Selective distribution system Ð Luxury
decision brought before it by Victoria Film A/S Ð on the             cosmetic products Ð Undertaking directly and
interpretation of the Act concerning the conditions of                                  individually concerned)
accession of the Republic of Austria, the Republic of
Finland and the Kingdom of Sweden and the adjustments                                        (1999/C 1/02)
to the Treaties on which the European Union is founded
(OJ C 241, 29.8.1998, p. 21), in conjunction with
Article 28(3)(b) of Sixth Council Directive 77/388/EEC of                            (Language of the case: Dutch)
17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes Ð Common
system of value added tax: uniform basis of assessment                 (Provisional translation; the definitive translation will be
(OJ L 145, 13.6.1977, p. 1) and point 2 of Annex F                            published in the European Court Reports)
thereto Ð the Court (Sixth Chamber), composed of: G.
Hirsch (Rapporteur), President of the Second Chamber,
acting as President of the Sixth Chamber, G. F. Mancini,             In Case C-70/97 P: Kruidvat BVBA, a company
H. Ragnemalm, R. Schintgen and K. M. Ioannou, Judges;                incorporated under Belgian law, established in Antwerp,
 ---pagebreak--- C 1/2                  EN                Official Journal of the European Communities                                    4.1.1999
Belgium, represented by O. W. Brouwer, of the                                      JUDGMENT OF THE COURT
Amsterdam Bar, and F. P. Louis and P. Wytinck, both of
the Brussels Bar, with an address for service in                                        of 17 November 1998
Luxembourg at the Chambers of M. Loesch, 11 Rue
Goethe Ð appeal against the judgment of the Court of                in Case C-228/96 (reference for a preliminary ruling from
First Instance of the European Communities (Second                  the Giudice Conciliatore, Milan): Aprile Srl, in liquidation
Chamber, Extended Composition) of 12 December 1996                         v. Amministrazione delle Finanze dello Stato (1)
in Case T-87/92 Kruidvat v. Commission [1996] ECR
II-1931, seeking to have that judgment set aside, the other         (Charges having equivalent effect Ð Recovery of sums
parties to the proceedings being: Commission of the                 paid but not due Ð Procedural time-limits under national
European Communities (Agent: B. J. Drijber), supported                                           law)
by Parfums Givenchy SA, a company incorporated under
French law, established in Levallois-Perret, France,                                        (1999/C 1/03)
represented by F. Bizet, of the Paris Bar, with an address
for service in Luxembourg at the Chambers of A. May, 31
Grand-Rue, ComiteÂ de Liaison des Syndicates EuropeÂens
de l'Industrie de la Parfumerie et des CosmeÂtiques
(Colipa), an international non-profit-making association                            (Language of the case: Italian)
governed by Belgian law, having its headquarters in
Brussels, represented by F. Herbert, of the Brussels Bar,
with an address for service in Luxembourg at the
Chambers of C. Zeyen, 56-58 Rue Charles Martel, and
FeÂdeÂration EuropeÂenne des Parfumeurs DeÂtaillants
(FEPD), an association of national federations or unions             (Provisional translation; the definitive translation will be
governed by French law, having its headquarters in Paris,                     published in the European Court Reports)
represented by R. Verniau, of the Lyons Bar Ð the Court,
composed of: G. C. Rodríguez Iglesias, President, J.-P.
Puissochet, G. Hirsch, P. Jann (Rapporteur) (Presidents of
Chambers), G. F. Mancini, C. Gulmann, J. L. Murray,
D. A. O. Edward, H. Ragnemalm, L. Sevón and M.                      In Case C-228/96: reference to the Court under Article 177
Wathelet, Judges; N. Fennelly, Advocate-General; R.                 of the EC Treaty from the Giudice Conciliatore
Grass, Registrar, has given a judgment on 17 November               (Judge-Conciliator), Milan (Italy) for a preliminary ruling
1998, in which it:                                                  in the proceedings pending before that court between
                                                                    Aprile Srl, in liquidation and Amministrazione delle
                                                                    Finanze dello Stato Ð on the interpretation of Community
                                                                    law concerning the recovery of sums paid but not due Ð
                                                                    the Court, composed of: G. C. Rodríguez Iglesias,
                                                                    President, P. J. G. Kapteyn and J.-P. Puissochet
1. Dismisses the appeal;                                            (Rapporteur), (Presidents of Chambers), G. F. Mancini,
                                                                    J. C. Moitinho de Almeida, C. Gulmann, J. L. Murray, L.
                                                                    Sevón, M. Wathelet, R. Schintgen and K. M. Ioannou,
                                                                    Judges; D. Ruiz-Jarabo Colomer, Advocate-General; L.
                                                                    Hewlett, Administrator, for the Registrar, has given a
                                                                    judgment on 17 November 1998, in which it has ruled:
2. Orders Kruidvat BVBA to pay the costs of the
     Commission and of the intervener Parfums Givenchy
     SA, and to bear its own costs;
                                                                    1. Community law does not preclude the application of a
                                                                        national provision which, for all actions for repayment
                                                                        of customs charges, imposes a special time-limit of
                                                                        five, and subsequently three, years, instead of the
                                                                        ordinary limitation period of ten years for actions for
3. Orders the ComiteÂ de Liaison des Syndicats EuropeÂens
                                                                        the recovery of sums paid but not due, provided that
     de l'Industrie de la Parfumerie et des CosmeÂtiques and
                                                                        that time-limit, which is similar to that imposed for
     the FeÂdeÂration EuropeÂenne des Parfumeurs DeÂtaillants
                                                                        certain taxes, applies in the same way to actions based
     to bear their own costs.
                                                                        on Community law for repayment of such charges as
                                                                        to those based on national law.
(1) OJ C 131, 26.4.1997.
                                                                    2. In circumstances such as those of the main
                                                                        proceedings, Community law does not prohibit a
                                                                        Member State from resisting actions for repayment of
                                                                        charges levied in breach of Community law by relying