CELEX: C1999/100/17
Language: en
Date: 1999-04-10 00:00:00
Title: Case C-36/99: Reference for a preliminary ruling by the Tribunal de Première Instance, Liège (Seventh Chamber), by judgment of that court of 8 February 1999 in the case of Idéal Tourisme SA against the Belgian State

C 100/10               EN                  Official Journal of the European Communities                                     10.4.1999
3. Is the anwer to question 1 above affected by the fact              liability, Giovanni Bertolotto and Compagnia Assicuratrice
     that:                                                            RAS SpA, having its registered office in Milan, on the
                                                                      following questions:
     (a) the supply of goods to the customer is described as
         being on interest free' credit terms;                       (a) Does the decision of the CNF (1), approved by
                                                                           Ministerial Decree No 585/94, fixing binding tariffs
     (b) the customer signs a loan agreement with a                        for the professional activity of lawyers, come within
         finance house at the time of the sale transaction,                the scope of the prohibition in Article 85(1) of the EC
         the terms of which include:                                       Treaty?
         (i)   a promise by the finance house to pay the                   If the answer to (a) is in the affirmative:
               retailer a sum equal to the loan (which was
               for amount equal to the advertised price of
               the goods);                                            (b) Does the case none the less correspond to one of the
                                                                           situations envisaged in Article 85(3) of the Treaty to
         (ii) a statement that the interest rate applying to               which that prohibition does not apply?
               the loan is 0 %'; and
                                                                      (1) Consiglio Nazionale Forense (National Legal Council).
         (iii) an authorisation by the customer to the
               finance house for it to pay the full amount of
               the loan to the retailer and an agreement by
               the finance house to do so; and
     (c) as a result of a separate agreement between the
         retailer and the finance house (the existence and
         terms of which are not disclosed to the customer),           Reference for a preliminary ruling by the Tribunal de
         the sum received by the retailer is a sum less than          PremieÁre Instance, LieÁge (Seventh Chamber), by judgment
         the full amount of the advertised price for the              of that court of 8 February 1999 in the case of IdeÂal
         goods?                                                                   Tourisme SA against the Belgian State
                                                                                               (Case C-36/99)
(1) Council Directive 77/388/EEC of 17 May 1977 on the                                        (1999/C 100/17)
    harmonisation of the laws of the Member States relating to
    turnover taxes Ð Common system of value added tax:
    uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).
                                                                      Reference has been made to the Court of Justice of the
                                                                      European Communities by judgment of the Tribunal de
                                                                      PremieÁre Instance (Court of First Instance), LieÁge (Seventh
                                                                      Chamber) of 8 February 1999, received at the Court
                                                                      Registry on 10 February 1999, for a preliminary ruling in
                                                                      the case of IdeÂal Tourisme against the Belgian State on the
                                                                      following questions:
Reference for a preliminary ruling by the Pretura
Circondariale di Pinerolo (TO) by order of 13 January                 Does Council Directive 77/388/EEC (1), and in particular
1999 in the criminal proceedings against Manuele                      Article 12(3) and Article 28(3)(b) thereof, permit Member
Arduino, with the intervention of Diego Dessi, plaintiff in           States to introduce, to the detriment of motor-coach
the civil action, and the parties with civil liability,               passenger transport undertakings, discrimination whixh is
Giovanni Bertolotto and Compagnia Assicuratrice RAS                   counter to the principles of equal treatment and non-
           SpA, having its registered office in Milan                 discrimination contained in Community law?
                         (Case C-35/99)
                                                                      Can a VAT regime which favours a given sector of
                        (1999/C 100/16)                               economic activity, such as the one in issue in the present
                                                                      case, constitute State aid within the meaning of Article 92
                                                                      of the Treaty of Rome, even where it does not exclusively
                                                                      protect the interests of national industry?
Reference has been made to the Court of Justice of the
European Communities by order of 13 January 1999 from
the Pretura Circondariale di Pinerolo (TO) (District                  (1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
Magistrate's Court, Pinerolo (Turin)), which was received                 harmonisation of the laws of the Member States relating to
                                                                          turnover taxes Ð Common system of value added tax:
at the Court Registry on 9 February 1999, for a
                                                                          uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).
preliminary ruling in the criminal proceedings against
Manuele Arduino, with the intervention of Diego Dessi,
plaintiff in the civil action, and the parties with civil