CELEX: C1995/333/08
Language: en
Date: 1995-12-09 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 26 October 1995 in Case C-144/94 (reference for a preliminary ruling from the Commissione Tributaria Centrale): Ufficio IVA di Trapani v. Italittica SpA (Sixth VAT Directive - Interpretation of Article 10 (2) - Chargeable event - Scope of the derogation granted to the Member States)

9. 12 . 95            L^N                   Official Journal of the European Communities                                  No C 333/5
                JUDGMENT OF THE COURT                                       document serving as invoice has not been issued or the
                          ( Fifth Chamber )                                price has not been received.
                       of 26 October 1995
in Case C-144/94 (reference for a preliminary ruling from              (') OJ No C 188 , 9 . 7. 1994 .
the Commissione Tributaria Centrale ): Ufficio IVA di
                   Trapani v. Italittica SpA (')
 (Sixth VAT Directive — Interpretation ofArticle 10 (2) —
 Chargeable event — Scope of the derogation granted to the
                           Member States)
                            ( 95/C 333/08 )
                                                                                       ORDER OF THE COURT
                 (Language of the case: Italian)
                                                                                               ( Sixth Chamber )
                                                                                             of 26 October 1995
(Provisional translation; the definitive translation will be           in Joined Cases C-199/94 P and C-200/94 P: Pesquería
          published in the European Court Reports)                     Vasco-Montañesa SA ( Pevasa ) and Compañía Internacional
                                                                       de Pesca y Derivados SA ( Inpesca ) v. Commission of the
                                                                                        European Communities (')
In Case C-144/94 : reference to the Court under Article 177            (Fisheries - Community financial aid for the construction of
of the EC Treaty by the Commissione Tributaria Centrale                fishing vessels — Action for annulment — Time-limits —
( Central Tax Court ) for a preliminary - ruling in the                Action for damages — Admissibility — Appeal manifestly
proceedings pending before that court between Ufficio IVA                                          unfounded)
di Trapani and Italittica SpA — on the interpretation of                                          95 /C 333 /09
Article 10 ( 2 ) of the Sixth Council Directive of 17 May 1977
( 77/388/EEC ) on the harmonization of the laws of the
Member States relating to turnover taxes — Common
system of value added tax : uniform basis of assessment ( OJ                         (Language of the case: Spanish)
1977 L 145 , p. 1 ) — the Court ( Fifth Chamber ), composed
of D. A. O. Edward, President of the Chamber, J.
C. Moitinho de Almeida ( Rapporteur ), C. Gulmann, P. Jann             (Provisional translation; the definitive translation will be
und L. Sevon, Judges; F. G. Jacobs, Advocate-General; L.                       published in the European Court Reports)
Hewlett, Administrator, for the Registrar, gave a judgment
on 26 October 1995 , the operative part of which is as
follows :                                                              In Joined Cases C-199/94 P and C-200/94 P : Pesqueria
                                                                       Vasco-Montanesa SA ( Pevasa ), a company incorporated
                                                                       under Spanish law, established in Bermeo ( Spain ),
1 . The third subparagraph of Article 10 (2) of the Sixth              represented by Maria Iciar Angulo Fuertes, of the Biscay
     Council Directive (77/388/EEC) of 17 May 1977 on the              Bar, with an address for service in Luxembourg at the
     harmonization of the laws of the Member States relating           Chambers of Ernest Arendt, 8-10 Rue Mathias Hardt, and
     to turnover taxes — Common system of value added                  Companfa Internacional de Pesca y Derivados SA ( Inpesca ),
     tax : uniform basis of assessment allows the Member               a company incorporated under Spanish law, established in
     States to provide that the receipt of the price is the event      Bermeo ( Spain ), represented by Maria Iciar Angulo Fuertes,
     which, for all supplies of services, renders the tax              of the Biscay Bar, with an address for service in Luxembourg
     chargeable.                                                       at the Chambers of Ernest Arendt, 8-10 Rue Mathias Hardt
                                                                       — appeals against the order of the Court of First Instance of
                                                                       the European Communities ( Second Chamber ) of 28 April
                                                                       1994 in Joined Cases T-452/93 and T-453/93 Pevasa and
2. A Member State which avails itself of the derogation                Inpesca v. Commission [ 1994] ECR 11-229 , seeking: ( 1 ) to
     provided for in the third subparagraph of Article 10 (2)          have that order set aside; ( 2 ) annulment of the decisions of
     of Directive 77/388/EEC is not required to lay down 'a            the Commission of 18 December 1990 and 8 November
     specified period from the date of the chargeable event '           1991 refusing the appellants the financial aid they had
     within which the invoice or document serving as invoice           sought pursuant to Council Regulation ( EEC ) No 4028/86
     must be issued even where the price has not yet been              of 18 December 1986 on Community measures to improve
     received.
                                                                       and adapt structures in the fisheries and aquaculture sector
                                                                       ( OJ 1986 L 376 , p. 7 ); ( 3 ) an order directing the
                                                                       Commission to take the necessary steps to grant to the
3 . The Member State which avails itself of the derogation             appellants the financial aid requested; and ( 4 ) an order
     in the third subparagraph of Article 10 (2) of Directive          directing the Commission to pay compensation for the
     77/388/EEC is not required to lay down detailed rules             damage caused by its conduct, the other party to the
     for documentation and recording of the completed                  proceedings being the Commission of the European
     service and the payment for it whenever the invoice or            Communities ( Agents : Francisco Jose Santaolalla Gadea