CELEX: C2005/182/49
Language: en
Date: 2005-07-23 00:00:00
Title: Case C-199/05: Reference for a preliminary ruling from the Cour d'appel de Bruxelles by judgment of that court of 28 April 2005 in European Community v Belgian State

23.7.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/26
            
         Reference for a preliminary ruling from the Cour d'appel de Bruxelles by judgment of that court of 28 April 2005 in European Community v Belgian State
   (Case C-199/05)
   (2005/C 182/49)
   Language of the case: French
   Reference has been made to the Court of Justice of the European Communities by judgment of the Cour d'appel de Bruxelles (Court of Appeal, Brussels) of 28 April 2005, received at the Court Registry on 9 May 2005, for a preliminary ruling in the proceedings between the European Community and the Belgian State on the following questions:
   
               1.
            
            
               Must the second paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities, which provides that the governments of the Member States shall take the appropriate measures to remit or refund the amount of indirect taxes or sales taxes, be interpreted as meaning that a proportional duty levied in respect of decisions of courts and tribunals, given in all matters, concerning orders to pay amounts of money or securities and calculation of amounts of money or securities payable falls within its scope?
            
         
               2.
            
            
               Must the third paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities, which provides that no exemption shall be granted in respect of a mere charge for a public utility service, be interpreted as meaning that the tax charged at the outcome of proceedings to the losing party, who is ordered to pay a specified amount, constitutes a mere charge for a public utility service?