CELEX: C1996/180/58
Language: en
Date: 1996-06-22 00:00:00
Title: Reference for a preliminary ruling from the Tribunale di Genova, Sezione Prima Civile, by order of that court of 11 April 1996 in the case of ICAT FOOD SRL and Amministrazione delle Finanze (Case C-155/96)

22 . 6 . 96             EN                 Official Journal of the European Communities                                      No C 180/25
3 . Can the recipient of a credit note, in the circumstances          Knubben Speditions GmbH v. Hauptzollamt ( Principal
     set out in Question 2, rely on Article 21 ( 1 ) (c ) of the      Customs Office ) Mannheim on the following question :
     Sixth Directive if the value-added tax mentioned in the
     credit note is claimed from him as a tax debt to the             How is subheading 0904 20 of the Common Customs Tariff
     extent of the difference between the tax mentioned and           — combined nomenclature 1989 and 1990 — to be
     the tax owed by reason of taxable transactions ?                 interpreted ? Does the term 'sonst zerkleinert' used therein
                                                                      signify merely a fineness similar to the 'gemahlen' (crushed )
(!) OJ No L 145 , 1977, p . 1 .                                       product, or does it also cover a product cut into pieces, such
                                                                      as a product cut into pieces measuring between 4 and
                                                                      8 mm ?
Reference for a preliminary ruling from the
Bundesfinanzhof by order of that court of 7 March 1996 in
the case of Hauptzollamt Miinchen v. Wacker Werke                     Reference for a preliminary ruling from the Cour du Travail
                        GmbH & Co . KG                                de Bruxelles by judgment of that court of 25 April 1996 in
                                                                          the case of Office National des Pensions v. Cirotti
                         ( Case C-142/96 )
                                                                                                Case C- 1 44/96 )
                           ( 96/C 180/55 )
                                                                                                 ( 96/C 180/57)
Reference has been made to the Court of Justice of the
European Communities by an order of the Seventh                       Reference has been made to the Court of Justice of the
Chamber of the Bundesfinanzhof ( Federal Finance Court) of            European Communities by a judgment of the Cour du
7 March 1996, which was received at the Court Registry on             Travail de Bruxelles ( Higher Labour Court, Brussels ) of
29 April 1996, for a preliminary ruling in the case of                25 April 1996 , which was received at the Court Registry on
Hauptzollamt Miinchen ( Principal Customs Office,                     3 May 1 996 , for a preliminary ruling in the case of Office
Munich ) v . Wacker Werke GmbH & Co . KG on the                       National des Pensions ( National Pensions Office ) v. Cirotti
following questions:                                                  on the following question :
1 . Is the second alternative provided for in the second              Must     Articles     46     and   51     of   Regulation    ( EEC )
     subparagraph of Article 13 ( 2 ) of Council Regulation           No 1408/71 (*) be interpreted as applying in the event of an
     ( EEC ) No 2473/86 of 24 July 1986 on outward                    invalidity benefit, calculated under the legislation of one
     processing relief arrangements ( OJ No L 212 , 1986 ,            Member State, overlapping with an old-age benefit,
     p . 1 ) to be interpreted as meaning that a method of            calculated under the legislation of another Member State,
     determining processing costs is reasonable only if the           that grants a person a share of the employed person's
     resulting value of the temporary export goods                    old-age benefit payable to his or her spouse from whom that
     corresponds approximately to the purchase price paid             person is living apart, even if this would give migrant
     by the holder of an outward processing authorization or          workers an advantage over non-migrant workers, when
     to the production costs ?                                        Article 3 ( 1 ) of the Regulation provides for equal treatment
                                                                      of all nationals of the Member States ?
2 . If the answer to the first question is in the negative, can
     reference be made to the purchase price for the inputs           (') OJ, English Special Edition 1971 ( II ), p . 416 .
     inclusive of uplifts paid by the processor to the holder of
     an outward processing authorization in determining the
     processing costs, and does that apply equally where
     there is a tariff anomaly resulting in a higher rate of duty
     for the unprocessed goods than for the compensating              Reference for a preliminary ruling from the Tribunale di
     products ?                                                       Genova, Sezione Prima Civile, by order of that court of
                                                                       11 April 1996 in the case of ICAT FOOD SRL and
                                                                                       Amministrazione delle Finanze
                                                                                               ( Case C-155/96 )
                                                                                                 ( 96/C 180/58 )
Reference for a preliminary ruling from the
Bundesfinanzhof by order of that court of 7 March 1996 in             Reference has been made to the Court of Justice of the
the case of Leonhard Knubben Speditions GmbH v.                       European Communities by order of the Tribunale di
                    Hauptzollamt Mannheim                             Genova, Sezione Prima Civile ( District Court, Genoa, First
                         ( Case C-143/96 )                            Civil Section ) of 11 April 1996 which was received at the
                                                                      Court Registry on 7 May 1996, for a preliminary ruling in
                            ( 96/C 180/56                             the case of ICAT FOOD SRL and Amministrazione delle
                                                                      Finanze on the same questions as in Joined Cases C-47/95
Reference has been made to the Court of Justice of the                and Others ( 1 ).
European Communities by order of the Seventh Chamber of
the Bundesfinanzhof ( Federal Finance Court) of 7 March               (!) OJ No C 119 , 13 . 5 . 1995 , p . 5 .
 1996, which was received at the Court Registry on 29 April
 1996, for a preliminary ruling in the case of Leonhard