CELEX: C2003/044/02
Language: en
Date: 2003-02-22 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 16 January 2003 in Case C-398/99 (Reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester): Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise (Sixth VAT Directive — Reduction coupons issued by a manufacturer — Taxable amount in the hands of the retailer)

C 44/2                  EN                          Official Journal of the European Union                                             22.2.2003
                  JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                                                                                                      (Sixth Chamber)
                         (Sixth Chamber)
                                                                                                     of 16 January 2003
                        of 16 January 2003                                  in Case C-12/00: Commission of the European Communi-
                                                                                                ties v Kingdom of Spain (1)
in Case C-398/99 (Reference for a preliminary ruling from                   (Failure by a Member State to fulfil obligations — Free
the VAT and Duties Tribunal, Manchester): Yorkshire Co-                     movement of goods — Directive 73/241/EEC — Cocoa and
  operatives Ltd v Commissioners of Customs & Excise ( 1)                   chocolate products containing fats other than cocoa butter
                                                                            — Products lawfully manufactured and marketed in the
                                                                            Member State of production under the sales name ‘chocolate’
(Sixth VAT Directive — Reduction coupons issued by a                        — Prohibition on marketing under that name in the Member
manufacturer — Taxable amount in the hands of the                                                    State of marketing)
                              retailer)
                                                                                                       (2003/C 44/03)
                          (2003/C 44/02)                                                        (Language of the case: Spanish)
                                                                            (Provisional translation; the definitive translation will be published
                    (Language of the case: English)                                             in the European Court Reports)
                                                                            In Case C-12/00, Commission of the European Communities
                                                                            (Agent: G. Valero Jordana) v Kingdom of Spain (Agent: N. Díaz
In Case C-398/99: Reference to the Court under Article 234                  Abad): Application for a declaration that, by prohibiting cocoa
EC by the VAT and Duties Tribunal, Manchester (United                       and chocolate products to which vegetable fats other than
Kingdom) for a preliminary ruling in the proceedings pending
                                                                            cocoa butter have been added, and which are lawfully manufac-
before that tribunal between Yorkshire Co-operatives Ltd and                tured in Member States which authorise the addition of those
Commissioners of Customs & Excise, on the interpretation of
                                                                            fats, from being marketed in Spain under the name used for
Articles 11(A)(1)(a) and 11(C)(1) of the Sixth Council Directive
                                                                            their marketing in the Member State of production, the
77/388/EEC of 17 May 1977 on the harmonisation of the                       Kingdom of Spain has failed to fulfil its obligations under
laws of the Member States relating to turnover taxes —
                                                                            Article 30 of the EC Treaty (now, after amendment, Article 28
Common system of value added tax: uniform basis of assess-                  EC), the Court (Sixth Chamber), composed of: J.-P. Puissochet,
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),
                                                                            President of the Chamber, R. Schintgen, V. Skouris (Rappor-
composed of: R. Schintgen (Rapporteur), President of the
                                                                            teur), N. Colneric and J.N. Cunha Rodrigues, Judges; S. Alber,
Second Chamber, acting for the President of the Sixth Chamb-                Advocate General; D. Louterman-Hubeau, Head of Division,
er, C. Gulmann, V. Skouris, F. Macken and N. Colneric, Judges;
                                                                            for the Registrar, has given a judgment on 16 January 2003,
C. Stix-Hackl, Advocate General; D. Louterman-Hubeau, Head                  in which it:
of Division, for the Registrar, has given a judgment on
16 January 2003, in which it has ruled:
                                                                            1.    Declares that, by prohibiting cocoa and chocolate products
                                                                                  which comply with the requirements as to minimum content
                                                                                  laid down in point 1.16 of Annex I to Council Directive 73/
On a proper construction of Articles 11(A)(1)(a) and 11(C)(1) of
                                                                                  241/EEC of 24 July 1973 on the approximation of the laws
the Sixth Council Directive 77/388/EEC of 17 May 1977 on the                      of the Member States relating to cocoa and chocolate products
harmonisation of the laws of the Member States relating to turnover
                                                                                  intended for human consumption to which vegetable fats other
taxes — Common system of value added tax: uniform basis of
                                                                                  than cocoa butter have been added, and which are lawfully
assessment, when, on the sale of a product, the retailer allows the
                                                                                  manufactured in Member States which authorise the addition
final consumer to settle the sale price partly in cash and partly by
                                                                                  of those fats, from being marketed in Spain under the name
means of a reduction coupon issued by the manufacturer of that                    used for their marketing in the Member State of production, the
product, and the manufacturer reimburses to the retailer the amount
                                                                                  Kingdom of Spain has failed to fulfil its obligations under
indicated on that coupon, the nominal value of that coupon must be
                                                                                  Article 30 of the EC Treaty (now, after amendment,
included in the taxable amount in the hands of that retailer.                     Article 28 EC);
                                                                            2.    Orders the Kingdom of Spain to bear the costs.
( 1) OJ C 6 of 8.1.2000.
                                                                            (1 ) OJ C 149 of 27.5.2000.