CELEX: C2001/245/01
Language: en
Date: 2001-09-01 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 3 July 2001 in case C-380/99 (reference for a preliminary ruling from the Bundesfinanzhof): Bertelsmann AG v Finanzamt Wiedenbrück (Sixth VAT Directive — Article 11A(1)(a) — Taxable amoumt — Delivery costs of bonuses in kind)

1.9.2001                 EN                      Official Journal of the European Communities                                             C 245/1
                                                                         I
                                                                   (Information)
                                                      COURT OF JUSTICE
                                                               COURT OF JUSTICE
                 JUDGMENT OF THE COURT                                       the taxable amount for the supply of a bonus in kind constituting
                                                                             consideration for the introduction of a new customer includes, besides
                          (Sixth Chamber)                                    the purchase price of that bonus, the costs of delivery, when they are
                                                                             paid by the supplier of the bonus.
                            of 3 July 2001
                                                                             (1) OJ C 6 of 8.1.2000.
in case C-380/99 (reference for a preliminary ruling
from the Bundesfinanzhof): Bertelsmann AG v Finanzamt
                          Wiedenbrück (1)
(Sixth VAT Directive — Article 11A(1)(a) — Taxable
         amoumt — Delivery costs of bonuses in kind)
                                                                                               JUDGMENT OF THE COURT
                           (2001/C 245/01)
                                                                                                       (Third Chamber)
                   (Language of the case: German)                                                        of 3 July 2001
                                                                             in Case C-297/00: Commission of the European Communi-
(Provisional translation; the definitive translation will be published
                                                                                          ties v Grand Duchy of Luxembourg (1)
                    in the European Court Reports)
                                                                             (Failure by a Member State to fulfil its obligations —
In Case C-380/99: reference to the Court under Article 177 of
                                                                             Directive 98/35/EC — Training of seafarers — Failure to
the EC Treaty (now Article 234 EC) from the Bundesfinanzhof
                                                                                            implement within prescribed period)
(Federal Finance Court, Germany) for a preliminary ruling in
the proceedings pending before that court between
Bertelsmann AG v Finanzamt Wiedenbrück — on the                                                         (2001/C 245/02)
interpretation of article 11A(1)(a) of the Sixth Council Directive
(77/388/EEC) of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes —                                            (Language of the case: French)
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),
composed of: C. Gulmann, President of the Chamber, V. Skou-                  (Provisional translation; the definitive translation will be published
ris (Rapporteur), J.-P. Puissochet, R. Schintgen and N. Colneric,                                in the European Court Reports)
Judges; C. Stix-Hackl, Advocate General; H.A. Rühl, Principal
Administrator, for the Registrar, has given a judgment on                    In Case C-297/00: Commission of the European Communities
3 July 2001, in which it has ruled:                                          (Agent: B. Mongin) v Grand Duchy of Luxembourg (Agents:
                                                                             initially P. Steinmetz, and subsequently J. Faltz) — application
Article 11A(1)(a) of the Sixth Council Directive 77/388/EEC of               for a declaration that, by failing to bring into force within the
17 May 1977 on the harmonisation of the laws of the Member                   prescribed period the laws, regulations and administrative
States relating to turnover taxes — common system of value added             provisions, including any penalties, necessary to comply with
tax: uniform basis of assessment, is to be interpreted as meaning that       Council Directive 98/35/EC of 25 May 1998 amending