CELEX: C1997/252/14
Language: en
Date: 1997-08-16 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 25 June 1997 in Case C-45/95: Commission of the European Communities v. Italian Republic (VAT - Exemption within the country - Supplies of goods which were used wholly for an exempted activity or which were excluded from the right of deduction)

No C 252/8              EN                  Official Journal of the European Communities                                      16 . 8 . 97
or recovery operations falling within the scope of the                      obligations under Article 13 B (c) of the Sixth Council
abovementioned Community rules. The fact that a                             Directive (77/388/EEC) of 17 May 1977 on the
substance is classified as a re-usable residue without its                  harmonization of the laws of the Member States
characteristics or purpose being defined is irrelevant in                   relating to turnover taxes — Common system of value
that regard. The same applies to the grinding of a waste                    added tax: uniform basis of assessment;
substance.
                                                                       2 . orders the parties to bear their own costs.
(') OJ No C 380 , 31 . 12 . 1994,
     OJ No C 392, 31 . 12 . 1994.
     OJ No C 229, 2 . 9 . 1995 .                                       H OJ No C 119, 13 . 5 . 1995 .
                JUDGMENT OF THE COURT                                                 JUDGMENT OF THE COURT
                          ( Sixth Chamber)                                                        ( Sixth Chamber)
                          of 25 June 1997                                                         of 25 June 1997
        in Case C-45/95 : Commission of the European                   in Case C- 114/96 (reference for a preliminary ruling from
               Communities v. Italian Republic ( 1 )                   the Tribunal de Police, Luxembourg): Criminal
                                                                           proceedings against Rene Kieffer and Romain Thill (')
(VAT — Exemption within the country — Supplies of
goods which were used wholly for an exempted activity or               (Free movement of goods — Quantitative restrictions —
       which were excluded from the right of deduction)                Measures having equivalent effect — Regulation (EEC)
                                                                       No 3330/91 — Statistics on the trading of goods —
                            ( 97/C 252/14 )
                                                                       Detailed declaration of all intra-Community trading —
                                                                          Compatibility with Articles 30 and 34 of the EC Treaty)
                 (Language of the case: Italian)                                                    ( 97/C 252/15 )
                                                                                        (Language of the case: French)
   (Provisional translation; the definitive translation will be
           published in the European Court Reports)
                                                                          (Provisional translation; the definitive translation will be
In Case C-45/95 : Commission of the European                                      published in the European Court Reports)
Communities (Agent: Enrico Traversa ) v. Italian Republic
( Agent: Umberto Leanza, assisted by Maurizio Fiorilli,
                                                                       In Case C-l 14/96 : reference to the Court under Article 177
Avvocato dello Stato ) — Application for a declaration
that, by enacting and maintaining in force legislation                 of the EC Treaty by the Tribunal de Police, Luxembourg
which does not exempt from value added tax supplies of                 for a preliminary ruling in the criminal proceedings before
goods used wholly for an exempted activity or in any                   that court against Rene Kieffer and Romain Thill — on
event excluded from the right of deduction, the Italian                the interpretation and validity of Council Regulation
Republic has failed to fulfil its obligations under                    ( EEC ) No 3330/91 of 7 November 1991 on the statistics
Article 13 B (c ) of the Sixth Council Directive ( 77/388/             relating to the trading of goods between Member States
EEC ) of 17 May 1977 on the harmonization of the laws                  ( OJ No L 316, 16 . 11 . 1991 , p. 1 ) — the Court ( Sixth
of the Member States relating to turnover taxes —                      Chamber ), composed of: G. F. Mancini ( Rapporteur ),
Common system of value added tax: uniform basis of                     President of the Chamber, J. L. Murray and P. J. G.
assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ) — the Court           Kapteyn, Judges; M. B. Elmer, Advocate-General; H. von
 ( Sixth Chamber), composed of: G. F. Mancini, President               Holstein, Deputy Registrar, has given a judgment on
 of the Chamber, P. J. G. Kapteyn, G. Hirsch ( Rapporteur),            25 June 1997, in which it has ruled:
H. Ragnemalm and R. Schintgen, Judges; D. Ruiz-Jarabo
 Colomer, Advocate-General; L. Hewlett, Administrator,
 for the Registrar, has given a judgment on 25 June 1997,              Examination of Council Regulation (EEC) No 3330/91 of
 in which it :                                                          7 November 1991 on the statistics relating to the trading
                                                                       of goods between Member States has not disclosed any
                                                                       factor of such a kind as to cast doubt on its validity.
 1 . declares that, by enacting and maintaining in force
      legislation which does not exempt from value added                (') OJ No C 158 , 1 . 6 . 1996 .
      tax supplies of goods used wholly for an exempted
      activity or otherwise excluded from the right of
      deduction, the Italian Republic has failed to fulfil its