CELEX: C2001/200/40
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 May 2001 in Case C-86/99 (reference for a preliminary ruling from the VAT and Duties Tribunal, London): Freemans plc v Commissioners of Customs and Excise (Sixth VAT Directive — Taxable amount — Discount accounted for at the time of the supply — Price reduction after the supply takes place)

14.7.2001              EN                     Official Journal of the European Communities                                           C 200/23
No 2658/87 of 23 July 1987 on the tariff and statistical                 Directive 77/388/EEC of 17 May 1977 on the harmonisation
nomenclature and on the Common Customs Tariff (OJ 1987                   of the laws of the Member States relating to turnover taxes —
L 256, p. 1), as amended by Commission Regulation (EC)                   Common system of value added tax: uniform basis of assess-
No 1153/97 of 24 June 1997 (OJ 1997 L 168, p. 35), and                   ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
the validity of Regulation No 1153/97 and Commission                     composed of: C. Gulmann, President of the Chamber, V. Skour-
Regulation (EC) No 2086/97 of 4 November 1997 amending                   is, R. Schintgen, F. Macken and N. Colneric (Rapporteur),
Annex I to Council Regulation No 2658/87 (OJ 1997 L 312,                 Judges; J. Mischo, Advocate General; D. Louterman-Hubeau,
p. 1) — the Court (Fifth Chamber), composed of: A. La Pergola,           Head of Division, for the Registrar, has given a judgment on
President of the Chamber, D.A.O. Edward (Rapporteur),                    29 May 2001, in which it has ruled:
P. Jann, L. Sevón and C.W.A. Timmermans, Judges; A. Tizzano,
Advocat General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 7 June 2001, in which it              Upon a proper construction of Article 11A(3)(b) and C(1) of the
has ruled:                                                               Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                         harmonisation of the laws of the Member States relating to turnover
                                                                         taxes — Common system of value added tax: uniform basis of
Electronic circuit boards which enable automatic data-processing         assessment, the taxable amount in respect of goods supplied by mail
equipment and units thereof to process audio signals (sound              order from a catalogue to a customer for the customer’s own use
cards) are to be classified under heading 8471 of the Combined           where the supplier allows the customer a discount from the catalogue
Nomenclature, as amended by Commission Regulation (EC)                   price, a separate account being credited in the customer’s favour with
No 1153/97 of 24 June 1997 amending Annex I to Council                   the amount of that discount as and when instalment payments are
Regulation (EEC) No 2658/87 on the tariff and statistical nomencla-      paid to the supplier — a discount which may then be immediately
ture and on the Common Customs Tariff.                                   withdrawn or used in another way by the customer — is the full
                                                                         catalogue price of the goods sold to the customer, reduced accordingly
                                                                         by the amount of that discount at the time when it is withdrawn or
(1) OJ C 63 of 4.3.2000.                                                 used in another way by the customer.
                                                                         (1) OJ C 160 of 5.6.1999.
                 JUDGMENT OF THE COURT
                                                                                           JUDGMENT OF THE COURT
                         (Sixth Chamber)
                                                                                                    (Sixth Chamber)
                          of 29 May 2001
                                                                                                     of 29 May 2001
in Case C-86/99 (reference for a preliminary ruling from
the VAT and Duties Tribunal, London): Freemans plc v                     in Case C-263/99: Commission of the European Communi-
          Commissioners of Customs and Excise (1)                                              ties v Italian Republic (1)
(Sixth VAT Directive — Taxable amount — Discount                         (Failure by a Member State to fulfil its obligations —
accounted for at the time of the supply — Price reduction                Freedom of establishment — Freedom to provide services —
                   after the supply takes place)                                          Activity of transport consultant)
                         (2001/C 200/40)                                                            (2001/C 200/41)
                   (Language of the case: English)                                            (Language of the case: Italian)
In Case C-86/99: reference to the Court under Article 177 of             (Provisional translation; the definitive translation will be published
the EC Treaty (now Article 234 EC) from the VAT and Duties                                   in the European Court Reports)
Tribunal, London (United Kingdom), for a preliminary ruling
in the proceedings pending before that court between Free-
mans plc and Commissioners of Customs and Excise — on the                In Case C-263/99: Commission of the European Communities
interpretation of Article 11A(3)b and C(1) of the Sixth Council          (Agents: initially A. Aresu and M. Patakia, and, subsequently,