CELEX: C1998/113/06
Language: en
Date: 1998-04-11 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 12 February 1998 in Case C-346/95 (reference for a preliminary ruling from the Finanzgericht München): Elisabeth Blasi v. Finanzamt München I (Sixth VAT Directive - Exemption - Letting of immovable property - Exclusion of accommodation in the hotel sector or in sectors with a similar function)

C 113/2               EN                 Official Journal of the European Communities                                      11.4.98
              JUDGMENT OF THE COURT                                 Advocate-General and R. Grass, Registrar,              gave a
                     of 10 February 1998                            judgment on 10 February 1998, in which it:
in Case C-245/95 P: Commission of the European                      1. Dismisses the appeal.
Communities v. NTN Corporation and Koyo Seiko Co.
         Ltd, supported by NSK Ltd and Others (1)
                                                                    2. Orders the Commission to pay the costs of this
(Appeal Ð Dumping Ð Ball-bearings originating in                         appeal.
                            Japan)
                        (98/C 113/05)                               (1) OJ C 229, 2.9.1995.
               (Language of the case: English)
In Case C-245/95 P, Commission of the European
Communities (Agents: Eric White and Nicholas Khan)                                 JUDGMENT OF THE COURT
appeal against the judgment of the Court of First Instance                                  (Fifth Chamber)
of the European Communities (Third Chamber, Extended
Composition) of 2 May 1995 NTN Corporation and                                           of 12 February 1998
Koyo Seiko v. Council (Cases T-163/94 and T-165/94,                 in Case C-346/95 (reference for a preliminary ruling from
ECR II-1381) seeking to have that judgment set aside, the           the Finanzgericht München): Elisabeth Blasi v. Finanzamt
other parties to the proceedings being: NTN Corporation,                                     München I (1)
a company incorporated under Japanese law, whose
registered office is in Osaka (Japan), represented by Jürgen        (Sixth VAT Directive Ð Exemption Ð Letting of
Schwarze and Malte Sprenger, Rechtsanwälte, Düsseldorf,             immovable property Ð Exclusion of accommodation in
with an address for service in Luxembourg at the                        the hotel sector or in sectors with a similar function)
Chambers of Claude Penning, 78 Grand-rue; Koyo Seiko                                         (98/C 113/06)
Co. Ltd, a company incorporated under Japanese law,
whose registered office is in Osaka (Japan), represented by
                                                                                   (Language of the case: German)
Jacques Buhart, of the Paris Bar, and Charles Kaplan,
barrister, with an address for service in Luxembourg at the
Chambers of Messrs Arendt and Medernach, 8Ð10 rue                     (Provisional translation; the definitive translation will be
Mathias Hardt, supported by: NSK Ltd, a company                              published in the European Court Reports)
incorporated under Japanese law, whose registered office
is in Tokyo (Japan), and eight of its European subsidiaries,
NSK Bearings Europe Ltd, a company incorporated under               In Case C-346/95: reference to the Court pursuant to
English law, whose registered office is in London, NSK-             Article 177 of the EC Treaty from the Finanzgericht
RHP France SA, a company incorporated under French                  München (Finance Court, Munich) Germany, for a
law, whose registered office is in Guyancourt (France),             preliminary ruling in the proceedings pending before that
NSK-RHP UK Ltd, a company incorporated under English                court between Elisabeth Blasi and Finanzamt München I
law, whose registered office is in Ruddington (United               Ð on the interpretation of Article 13(B)(b)(1) of sixth
Kingdom), NSK-RHP Deutschland GmbH, a company                       Council Directive 77/388/EEC of 17 May 1977 on the
incorporated under German law, whose registered office is           harmonisation of the laws of the Member States relating
in Ratingen (Germany), NSK-RHP Italia SpA, a company                to turnover taxes Ð Common system of value-added tax:
incorporated under Italian law, whose registered office is          uniform basis of assessment (2) Ð the Court (Fifth
in Milan (Italy), NSK-RHP Nederland BV, a company                   Chamber), composed of: C. Gulmann, President of the
incorporated under Netherlands law, whose registered                Chamber, M. Wathelet (Rapporteur), J. C. Moitinho de
office is in Amstelveen (The Netherlands), NSK-RHP                  Almeida, D. A. O. Edward and J.-P. Puissochet, Judges;
European Distribution Centre BV, a company                          F. G. Jacobs, Advocate-General; D. Louterman-Hubeau,
incorporated under Netherlands law, whose registered                Principal Administrator, for the Registrar, has given a
office is in Amstelveen (The Netherlands), and NSK-RHP              judgment on 12 February 1998, in which it has ruled:
Iberica SA, a company incorporated under Spanish law,
whose registered office is in Barcelona (Spain), all                Article 13(B)(b)(1) of sixth Council Directive 77/388/EEC
represented by David Vaughan QC, instructed by Robin                of 17 May 1977 on the harmonisation of the laws of the
Griffith, Solicitor, with an address for service in                 Member States relating to turnover taxes Ð common
Luxembourg at the Chambers of Marc Loesch, 8 rue                    system of value-added tax: uniform basis of assessment
Zithe; Council of the European Union (Agent: Antonio                may be construed as meaning that the provision of short-
Tanca)      and     Federation    of    European      Bearing       term accommodation for guests is taxable, as constituting
Manufacturers' Associations established in Frankfurt-on-            the provision of accommodation in sectors with a function
Main (Germany), the Court, composed of G. C.                        similar to that of the hotel sector. In that regard,
Rodríguez Iglesias, President, C. Gulmann, H. Ragnemalm             Article 13(B)(b)(1) does not preclude taxation in respect
(Rapporteur) and M. Wathelet, Presidents of Chambers,               of agreements concluded for a period of less than six
G. F. Mancini, J. C. Moitinho de Almeida, P. J. G.                  months, if that duration is deemed to reflect the parties'
Kapteyn, J. L. Murray, D. A. O. Edward, J.-P. Puissochet,           intention. It is, however, for the national court to
G. Hirsch, P. Jann and L. Sevón, Judges; P. LeÂger,                 determine whether, in a case before it, certain factors
 ---pagebreak--- 11.4.98               EN                  Official Journal of the European Communities                                      C 113/3
(such as the automatic renewal of the letting agreement)                            JUDGMENT OF THE COURT
suggest that the duration stated in the letting agreement
does not reflect the parties' true intention, in which case                                 (Fifth Chamber)
the actual total duration of the accommodation, rather                                    of 12 February 1998
than that specified in the letting agreement, would have to
be taken into consideration.                                         in Case C-366/96 (reference for a preliminary ruling from
                                                                     the Tribunal du Travail, Charleroi): Louisette Cordelle v.
(1) OJ C 351, 30.12.1995.
                                                                                Office National des Pensions (ONP) (1)
(2) OJ L 145, 13.6.1977, p. 1.
                                                                     (Social security Ð Articles 12(2) and 46a of Regulation
                                                                     (EEC) No 1408/71 Ð National rules against overlapping
                                                                                      Ð Benefits of the same kind)
                                                                                             (98/C 113/08)
               JUDGMENT OF THE COURT
                                                                                     (Language of the case: French)
                        (Fifth Chamber)
                     of 12 February 1998
in Case C-163/96 (reference for a preliminary ruling                   (Provisional translation; the definitive translation will be
from the Pretura Circondariale, La Spezia): Criminal                           published in the European Court Reports)
      proceedings against Silvano Raso and Others (1)
(Freedom to provide services Ð Competition Ð Special or
exclusive rights Ð Undertakings holding a port terminal              In Case C-366/96: reference to the Court pursuant to
                           concession)                               Article 177 of the EC Treaty from the Tribunal du Travail
                         (98/C 113/07)                               (Labour Court), Charleroi, Belgium, for a preliminary
                                                                     ruling in the proceedings pending before that court
                                                                     between Louisette Cordelle and Office National des
                                                                     Pensions (ONP) Ð on the interpretation of Article 12(2)
                (Language of the case: Italian)
                                                                     of Council Regulation (EEC) No 1408/71 of 14 June 1971
                                                                     on the application of social-security schemes to employed
                                                                     persons, to self-employed persons and to members of their
                                                                     families moving within the Community (2), as amended
  (Provisional translation; the definitive translation will be
                                                                     and updated by Council Regulation (EEC) No 2001/83 of
         published in the European Court Reports)
                                                                     2 June 1983 (3), and of Article 46a of Regulation (EEC)
                                                                     No 1408/71, as amended and updated by Regulation
                                                                     (EEC) No 2001/83 and subsequently amended by Council
In Case C-163/96: reference to the Court pursuant to                 Regulation (EEC) No 1248/92 of 30 April 1992 (4) Ð the
Article 177 of the EC Treaty from the Pretura                        Court (Fifth Chamber), composed of: M. Wathelet,
Circondariale, La Spezia (Italy), for a preliminary ruling in        President of the First Chamber, acting as President of the
the criminal proceedings pending before that court against           Fifth Chamber, J. C. Moitinho de Almeida, D. A. O.
Silvano Raso and Others Ð on the interpretation of                   Edward (Rapporteur), P. Jann and L. Sevón, Judges; C. O.
Articles 59, 86 and 90(1) of the EC Treaty Ð the Court               Lenz, Advocate-General; D. Louterman-Hubeau, Principal
(Fifth Chamber), composed of: C. Gulmann, President of               Administrator, for the Registrar, has given a judgment on
the Chamber, M. Wathelet (Rapporteur), J. C. Moitinho                12 February 1998, in which it has ruled:
de Almeida, P. Jann and L. Sevón, Judges; N. Fennelly,
Advocate-General; H. von Holstein, Deputy Registrar, for
the Registrar, has given a judgment on 12 February 1998,
in which it has ruled:                                               Article 12(2) of Council Regulation (EEC) No 1408/71 of
                                                                     14 June 1971 on the application of social-security schemes
                                                                     to employed persons, to self-employed persons and to
Articles 86 and 90 of the EC Treaty must be interpreted              members of their families moving within the Community,
as precluding a national provision which reserves to a               as amended and updated by Council Regulation (EEC)
dock-work company the right to supply temporary labour               No 2001/83 of 2 June 1983, does not preclude a Member
to other undertakings operating in the port in which it is           State from applying a rule against overlapping under
established, when that company is itself authorised to               which, when calculating a survivor's pension awarded
carry out dock work.                                                 under its own legislation on the basis of the deceased
                                                                     spouse's working life, account is to be taken of benefits to
                                                                     which the survivor is entitled in his or her own right in
(1) OJ C 197, 6.7.1996.                                              another Member State where those benefits are to be
                                                                     classified as retirement pensions or other equivalent
                                                                     benefits under the legislation of the first Member State. It
                                                                     is for the national court to decide on the classification, for