CELEX: C1996/158/26
Language: en
Date: 1996-06-01 00:00:00
Title: Reference for a preliminary ruling from the Tribunale di Genova - Prima Sezione Civile - by order of that court of 1 February 1996 in the case of Trinity Alimentari Italia SPA v. Ministero delle Finanze dello Stato (Case C-128/96)

1 . 6 . 96             EN                    Official Journal of the European Communities                                 No C 158/ 11
The applicant claims that the Court should :                            quantity had been compiled correctly and had formed
                                                                        the basis of the purchaser's calculation of the additional
                                                                        levy ?
1 , declare that, by providing that VAT exemption for
      services closely linked to sport or physical education
      applies only to private bodies whose membership fees do           Or does that phrase refer only to the amount derived from
      not exceed a specified amount, the Kingdom of Spain               the figures, whether correct or not, declared by the
      has infringed Article 13 ( A ) ( 1 ) ( m ) of the Sixth VAT       purchaser and forming the basis of the calculation of the
      Directive ( 77/388/EEC ) ( M ;                                    additional levy ?
                                                                        If the first interpretation is correct, the question arises
2 , order the Kingdom of Spain to pay the costs .                       whether the entire amount of additional levy lawfully due is
                                                                        payable on the date specified in the Regulation ( at that time
                                                                        30 June ), so that, in the event of part payment resulting from
Pleas in law and main arguments                                         the purchaser's figures being too low, the person liable to
                                                                        pay the additional levy ( in Germany the milk producer ) must
The restriction imposed by the Spanish Law on                           pay, from 1 July of that year, interest charged under national
exemptions ( 2 ) does not appear in the wording of the Sixth            law on the balance .
Directive and must therefore be considered to be an
infringement of Article 13 . The Member States cannot make              (') OJ No L 139 , 4 . 6 . 1988 , p . 12 .
the exemption provided for in Article 13 ( m ) subject to
conditions other than those laid down in Article 13 ( 2 ).
Neither does the Spanish VAT legislation observe the aim set
down in the eighth recital of the preamble to the Sixth
Directive, since the imposition of any condition not
provided for in Article 13 is contrary to the aim of drawing
up a common list of exemptions so that the Communities'
own resources may be collected in a uniform manner in all               Reference for a preliminary ruling from the Tribunale di
the Member States . The Spanish Law thus infringes not only             Genova — Prima Sezione Civile — by order of that court of
Article 1 3 of the Sixth Directive but also the objectives of the       1 February 1996 in the case of Trinity Alimentari Italia SPA
                                                                                    v. Ministero delle Finanze dello Stato
common system of VAT.
                                                                                                 ( Case C-128/96 )
                                                                                                   ( 96/C 158/26 )
(') Sixth Directive 77/388/EEC ( OJ No L 145 , 13 . 6 . 1977,
      P - 1 ).
( 2 ) Law No 37/ 1992 as amended by Law No 42/1994 .                    Reference has been made to the Court of Justice of the
                                                                        European Communities by order of the Tribunale di
                                                                        Genova — Prima Sezione Civile — ( District Court, Genoa ,
                                                                        First Civil Section ) of 1 February 1996 , received at the Court
                                                                        Registry on 22 April 1996 , for a preliminary ruling in the
                                                                        case of Trinity Alimentari Italia SPA v . Ministero delle
                                                                        Finanze dello Stato on questions identical to those in Joined
                                                                        Cases C-47/95 and others ( M.
Reference for a preliminary ruling from the Hessisches
Finanzgericht by order of that court of 26 March 1996 in the             (') OJ No C 119 , 13 . 5 . 1995 , p . 5 .
case of Hartmut Simon v. Hauptzollamt Frankfurt am
                                Main
                         ( Case C-125 /96 )
                           ( 96/C 158/25 )
                                                                               Removal from the register of Case C-82/95 (*)
Reference has been made to the Court of Justice of the
European Communities by an order of the Hessisches                                                  ( 96/C 158/27 )
 Finanzgericht ( Finance Court, Hesse ) of 26 March 1996 ,
which was received at the Court Registry on 18 April 1996 ,              By order of 9 February 1996 the President of the Fifth
 for a preliminary ruling in the case of Hartmut Simon v.                Chamber of the Court of Justice of the European
 Hauptzollamt ( Principal Customs Office ) Frankfurt am                  Communities ordered the removal from the register of Case
 Main, on the following questions :                                      C-82/95 : Commission of the European Communities
                                                                         v. Hellenic Republic .
 In Article 15 ( 4 ) of Commission Regulation ( EEC )
 No 1546/88 of 3 June 1988 ( 1 ) is 'levy amount due' to be              (') OJ No C 137, 3 . 6 . 1995 .
 interpreted as the amount of additional levy on milk that
 would be payable if the figures used to determine the levies
 payable on deliveries in excess of the delivery reference