CELEX: C1996/354/01
Language: en
Date: 1996-11-23 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 11 July 1996 in Case C-306/94 (reference for a preliminary ruling from the Cour Administrative d'Appel de Lyon); Régie Dauphinoise - Cabinet A. Forest Sarl v. Ministre du Budget (Value added tax - Interpretation of Article 19 (2) of the sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion)

23 . 11 . 96           EN                  Official Journal of the European Communities                                     No C 354/ 1
                                                                   I
                                                            (Information)
                                               COURT OF JUSTICE
                                                         COURT OF JUSTICE
              JUDGMENT OF THE COURT                                   owners or lessees is to be included in the denominator of the
                         ( Fifth Chamber )                            fraction used to calculate the deductible proportion.
                         of 11 July 1996
                                                                      (') OJ No C 380 , 31 . 12 . 1994 .
in Case C-306/94 ( reference for a preliminary ruling from
the Cour Administrative d'Appel de Lyon ); Régie
Dauphinoise — Cabinet A. Forest Sari v. Ministre du
                              Budget (')
( Value added tax — Interpretation of Article 19 (2) of the
sixth Directive 77/388/EEC — Deduction of input tax —
Incidental financial transactions — Calculation of the
                     deductible proportion)                                          JUDGMENT OF THE COURT
                           ( 96/C 354/01 )                                                  of 10 September 1996
                                                                      in     Case   C-61/94 : Commission of the               European
                                                                             Communities v. Federal Republic of Germany ( ] )
                 (Language of the case: French)
                                                                      (Failure of a Member State to fulfil its obligations —
                                                                                     International Dairy Arrangement)
(Provisional translation; the definitive translation will be                                      ( 96/C 354/02 )
          published in the European Court Reports)
                                                                                      (Language of the case: German)
In Case C-306/94 : reference to the Court under Article 177
of the EC Treaty from the Cour Administrative d'Appel de
Lyon Administrative Court of Appeal, Lyon ( France ) for a             (Provisional translation; the definitive translation will be
preliminary ruling in the proceedings pending before that                       published in the European Court Reports)
court between Regie Dauphinoise — Cabinet A. Forest Sari
and Ministre du Budget — on the interpretation of
Article 19 ( 2 ) of the sixth Council Directive 77/388/EEC of         In Case C-61 /94 : Commission of the European
 17 May 1977 on the harmonization of the laws of the                  Communities ( Agent: Jorn Sack ) v. Federal Republic of
 Member States relating to turnover taxes — common                    Germany ( Agent: Bernd Kloke ) — application for a
 system of value added tax; uniform basis of assessment ( OJ          declaration that the Federal Republic of Germany has failed
 No L 145 , 1977, p. 1 ) — the Court ( Fifth Chamber ),               to fulfil its obligations under the EC Treaty by authorizing
 composed of: D. A. O. Edward, President of the Chamber,              the importation under inward processing relief
J. P. Puissochet, J. C. Moitinho de Almeida ( Rapporteur ), C.        arrangements of dairy products whose customs value was
 Gulmann and M. Wathelet, Judges; C. O. Lenz,                          lower than the minimum prices set under the International
 Advocate-General ; L. Hewlett, Administrator, for the                 Dairy Arrangement, approved on behalf of the Community
 Registrar, has given a judgment on 11 July 1996 , the                 by Council Decision 80/271 /EEC of 10 December 1979
 operative part of which is as follows :                               concerning the conclusion of the Multilateral Agreements
                                                                       resulting from the 1973 to 1979 trade negotiations ( OJ No
                                                                       L 71 , 1980, p. 1 ), and by thus failing to have regard to 1 . the
 Article 19 (2) of the sixth Council Directive 77/388/EEC of           duty of cooperation laid down in Article 6 ( 1 ) ( a ) of Annex I
 17 May 1977 on the harmonization of the laws of the                   and in Article 6 ( a ) of Annexes II and III to the Arrangement,
 Member States relating to turnover taxes — common system              2 . the obligation under Article 3 ( 1 ) of each of those
 of value added tax: uniform basis of assessment, must be              Annexes and 3 . the economic conditions for the granting of
 interpreted as meaning that the interest realized by a                authorizations for inward processing relief, laid down by
 company managing immovable property on treasury                       Articles 5 to 8 of Council Regulation (EEC ) No 1999/85 on
 placements made for its own account of funds paid by the              inward processing relief arrangements ( OJ No L 188 , 1985,