CELEX: C2000/079/03
Language: en
Date: 2000-03-18 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 27 January 2000 in Case C-23/98 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands): Staatssecretaris van Financiën v J. Heerma (Sixth VAT Directive — Transactions between a partner and a partnership)

C 79/2                   EN                       Official Journal of the European Communities                                          18.3.2000
the interpretation of Article 30 of the EC Treaty (now, after                Article 4(1) of the Sixth Council Directive (77/388/EEC) of 17 May
amendment, Article 28 EC) — the Court (Fifth Chamber),                       1977 on the harmonisation of the laws of the Member States
composed of: D.A.O. Edward, President of the Chamber,                        relating to turnover taxes — Common system of value added tax:
L. Sevón (Rapporteur), J.-P. Puissochet, P. Jann and M. Wathe-              uniform basis of assessment is to be interpreted as meaning that,
let, Judges; A. La Pergola, Advocate General; R. Grass, Registrar,           where a person’s sole economic activity, within the meaning of that
has given a judgment on 13 January 2000, in which it has                     provision, consists in the letting of an item of tangible property to a
ruled:                                                                       company or a partnership, such as a partnership governed by
                                                                             Netherlands law, of which he is a member, that letting must be
Article 30 of the EC Treaty (now, after amendment, Article 28 EC)            regarded as an independent activity within the meaning of that
precludes national legislation which provides that bakers, butchers          provision.
and grocers may not make sales on rounds in a given administrative
district, such as an Austrian Verwaltungsbezirk, unless they also            (1) OJ C 94 of 28.3.1998.
pursue their commercial activity at a permanent establishment
situated in that administrative district or in an adjacent municipality,
where they offer for sale the same goods as they do on rounds.
(1) OJ C 278 of 5.9.1998.
                                                                                               JUDGMENT OF THE COURT
                                                                                                       (Sixth Chamber)
                                                                                                     of 27 January 2000
                  JUDGMENT OF THE COURT
                                                                             in Case C-164/98 P: DIR International Film Srl and Others
                                                                                    v Commission of the European Communities (1)
                          (Sixth Chamber)
                                                                             (MEDIA Programme — Criteria for the grant of loans —
                         of 27 January 2000                                           Discretionary power — Statement of reasons)
in Case C-23/98 (reference for a preliminary ruling from                                                (2000/C 79/04)
the Hoge Raad der Nederlanden, Netherlands): Staatsse-
              cretaris van Financiën v J. Heerma (1)
                                                                                                 (Language of the case: English)
(Sixth VAT Directive — Transactions between a partner and
                            a partnership)                                   In Case C-164/98 P, DIR International Film Srl, established in
                                                                             Rome (Italy), Nostradamus Enterprises Ltd, established in
                           (2000/C 79/03)                                    London (United Kingdom),Union PN Srl, established in Rome,
                                                                             United International Pictures BV, established in Amsterdam
                                                                             (Netherlands), United International Pictures AB, established
                     (Language of the case: Dutch)                           in Stockholm (Sweden), United International Pictures APS,
                                                                             established in Copenhagen (Denmark), United International
                                                                             Pictures A/S, established in Oslo (Norway), United Inter-
                                                                             national Pictures EPE, established in Athens (Greece), United
(Provisional translation; the definitive translation will be published
                                                                             International Pictures OY, established in Helsinki (Finland),
                    in the European Court Reports)                           and United International Pictures y Cı́a SRC, established
                                                                             in Madrid (Spain), represented by A. Vandencasteele and
In Case C-23/98: reference to the Court under Article 177 of                 O. Speltdoorn, of the Brussels Bar, with an address for service
the EC Treaty (now Article 234 EC) by the Hoge Raad der                      in Luxembourg at the Chambers of E. Arendt, 8-10 Rue
Nederlanden, (Netherlands), for a preliminary ruling in the                  Mathias Hardt, appeal against the judgment of the Court of
proceedings pending before that court between Staatssecretaris               First Instance of the European Communities (First Chamber)
van Financiën and J. Heerma — on the interpretation of                       of 19 February 1998 in Joined Cases T-369/94 and T-85/95
Article 4(1) of the Sixth Council Directive (77/388/EEC) of                  DIR International Film and Others v Commission [1998] ECR
17 May 1977 on the harmonisation of the laws of the Member                   II-357, seeking to have that judgment set aside, the other party
States relating to turnover taxes — Common system of value                   to the proceedings being The Commission of the European
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)                 Communities, represented by K. Banks — the Court (Sixth
— the Court (Sixth Chamber), composed of: P.J.G. Kapteyn,                    Chamber), composed of: R. Schintgen, President of the Second
acting for the President of the Sixth Chamber, G. Hirsch                     Chamber, acting as President of the Sixth Chamber, G. Hirsch
(Rapporteur) and H. Ragnemalm, Judges, Advocate General:                     (Rapporteur) and H. Ragnemalm, Judges, Advocate General,
G. Cosmas, Registrar: H.A. Rühl, Principal Administrator, has                S. Alber; L. Hewlett, Administrator for the Registrar, has given
given a judgment on 27 January 2000 in which it has ruled:                   a judgment on 27 January 2000, in which it: