CELEX: C1996/031/29
Language: en
Date: 1996-02-03 00:00:00
Title: Reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg by order of that court of 8 November 1995 in the case of Landboden-Agrardienste GmbH & Co. KG v. Finanzamt Calau (Case C-384/95)

No C 31 / 14              EN                  Official Journal of the European Communities                                        3 . 2 . 96
The applicant claims that the Court should:                                    graphics     cards         for   automatic data-processing
                                                                               machines ?
1 . declare that, by failing to adopt and bring into force
      within the prescribed period the laws, regulations or              3 . If the answer to Question 2 is in the negative:
      administrative provisions necessary to comply with
      Council Directive 92/109/EEC ( 1 ), of 14 December                       Under which other customs tariff heading should
                                                                               products such as 'vista boards' ( 1 .) be classified ?
      1992 on the manufacture and the placing on the market
      of certain substances used in the illicit manufacture of
      narcotic drugs and psychotropic substances, the
      Kingdom of Spain has failed to fulfil its obligations
      under the provisions of that Directive and Article 5 of
      the EC Treaty;                                                     Reference for a preliminary ruling from the Hoge Raad der
                                                                         Nederlanden by judgment of that court of 1 December 1995
2 . order the Kingdom of Spain to pay the costs .                        in the case of Petrus Wilhelmus Rutten v. Cross Medical
                                                                                                            Limited
Pleas in law and main arguments adduced in support:                                                  Case C-383 /95 )
The pleas in law and main arguments are analogous to those                                             ( 96/C 31 /28 )
in Case C-360/95 ( 2 ); the timelimit for transposition expired
on 1 July 1993 .                                                         Reference has been made to the Court of Justice of the
                                                                         European Communities by judgment of the Hoge Raad der
(') OJ No L 370, 19 . 12 . 1992 , p . 76 .                               Nederlanden ( Supreme Court of the Netherlands ) of
( 2 ) OJ No C 16 , 20 . 1 . 1996 , p . 7.                                1 December 1995 , which was received at the Court Registry
                                                                         on 7 December 1995 , for a preliminary ruling in the case of
                                                                         Petrus Wilhelmus Rutten v. Cross Medical Limited on the
                                                                         following questions :
                                                                         ( a ) Where, in the performance of an employment contract,
                                                                                an employee carries out his work in more than one
Reference for a preliminary ruling from the                                     country, what are the criteria according to which he
Bundesfinanzhof by order of that court of 7 November                            should be regarded as habitually carrying out his work
1995 in the case of Techex Computer + Grafik Vertriebs                          in one of those countries, within the meaning of
                  GmbH v. Hauptzollamt Miinchen                                 Article 5 ( 1 ) of the Brussels Convention ?
                           ( Case C-382/95 )
                              ( 96/C 31 /27 )                            ( b ) Is the fact that he spends most of his working time in
                                                                                one of those countries, or the fact that he spends more
                                                                                of his working time in another country or countries,
Reference has been made to the Court of Justice of the                          decisive or significant in that regard ?
European Communities by order of the Bundesfinanzof
(Federal Finance Court) of 7 November 1995 , which was                   (c ) Is the fact that the employee resides or maintains in one
received at the Court Registry on 7 December 1995 , for a                       of those countries an office from which he prepares or
preliminary ruling in the case of Techex Computer + Grafik                      administers his work outside that country, and to
Vertriebs GmbH v. Hauptzollamt Miinchen on the                                  which he returns after every trip which he makes in
following questions:                                                            connection with his work, of significance in that
                                                                                regard ?
1 . Must Note 5 ( B ) to Chapter 84 of the Common Customs
      Tariff ( combined nomenclature 1988 to 1991 ) be
      interpreted as meaning that image processing, which the
      'vista boards' more particularly described in the grounds
      of the order can perform, is to be regarded as a 'specific
      function' within the meaning of that provision, that is to         Reference for a preliminary ruling from the Finanzgericht
      say as a function other than data processing, so that such         des Landes Brandenburg by order of that court of
      goods are not classifiable under heading No 8471 ?                 8 November 1995 in the case of Landboden-Agrardienste
                                                                                      GmbH & Co . KG v. Finanzamt Calau
2 . If the answer to Question 1 is in the affirmative :                                             ( Case C-3 84/95 )
      Must heading No 8543 ( in this instance : subheading                                              ( 96/C 31 /29 )
      No 8543 80 80 of the combined nomenclature 1991 ,
      subheading        No      8543 80 90    of   the   combined        Reference has been made to the Court of Justice of the
      nomenclature 1988 to 1990 ) be interpreted as meaning              European Communities by order of the Finanzgericht des
      that the term '( other) electrical machines . . . having            Landes Brandenburg (Finance Court, Land of Brandenburg)
      individual functions, not specified or included elsewhere           of 8 November 1995 , which was received at the Court
      in this Chapter' covers products such as 'vista boards'             Registry on 8 December 1995 , for a preliminary ruling in the
       ( 1 .) even if such boards are by their nature capable of         case of Landboden-Agrardienste GmbH & Co . KG v.
       being used not only for image processing but also as               Finanzamt Calau on the following questions:
 ---pagebreak--- 3 . 2 . 96                 EN |                 Official Journal of the European Communities                                  No C 31 /15
( a ) Must a taxable farmer, who in 1990 extensified his                           conditions to be met by ornamental plant
        potato production in Brandenburg ( Federal Republic of                     propagating material and ornamental plants
        Germany) to such an extent that at least 20 % of his                       pursuant to Council Directive 91 /682/EEC, and
        potato crop was not harvested by him, be regarded as
        having supplied a service to a specific recipient within                — Commission Directive 93/61 /EEC (4 ) of 2 July 1993
        the meaning of Article 6 ( 1 ) of the Sixth Council                         setting out the schedules indicating the conditions to
        Directive of 17 May 1977 ( 77/388/EEC ) on the                              be met by vegetable propagating and planting
        harmonization of the laws of the Member States                             material, other than seed pursuant to Council
        relating to turnover taxes ( J ) ('the Sixth Directive')?                  Directive 92/33/EEC ,
( b ) Does a subsidy paid for the extensification of potato                     the Portuguese Republic has failed to fulfil its
        production on the basi? of the decree of 13 July 1990                   obligations under the Treaty.
        promoting the extensification of agricultural
        production constitute a payment chargeable to tax                  2 . order the Portuguese Republic to pay the costs of the
        pursuant to Article 11 . A ( 1 ) ( a ) of the Sixth                     proceedings .
        Directive ?
                                                                           Pleas in law and main arguments adduced in support:
 ( c ) If the answer to question ( a ) is in the affirmative:
                                                                           The pleas in law and main arguments are analogous to those
        Does the service supplied qualify for taxation at the              in Case C-360/95 ( 5 ); the timelimit for transposition expired
        reduced rate provided for by the fourth sentence of                on 1 January 1994 (Directive 92/45/EEC ) and 31 December
        Article 12 ( 3 ) ( a ) in conjunction with Annex H to the          1993 respectively.
        Sixth Directive ?
                                                                           (•)  OJ No  L 268 , 14 . 9 . 1992 , p . 35 .
 ( 1 ) OJ No L 145 , 13 . 6 . 1977, p . 1 .                                (2 ) OJ No  L 250 , 7 . 10 . 1993 , p . 1 .
                                                                           (3)  OJ No  L 250, 7 . 10 . 1993 , p. 9 .
                                                                           (4)  OJ No  L 250 , 7 . 10 . 1993 , p . 19 .
                                                                           (5)  OJ No  C 16 , 20 . 1 . 1996 , p . 7.
 Action brought on 8 December 1995 by the Commission of
 the European Communities against the Portuguese
                                   Republic                                Reference for a preliminary ruling from the
                             ( Case C-385/95 )                             Bundesverwaltungsgericht by order of that court of 29
                                ( 96/C 31 /30 )                            September 1995 in the case of Süleyman Eker v. Land
                                                                           Baden-Württemberg, parties to the proceedings: ( 1 )
                                                                           Oberbundesanwalt beim Bundesverwaltungsgericht, ( 2 )
 An action against the Portuguese Republic was brought                     Vertreter des öffentlichen Interesses bei den Gerichten
  before the Court of Justice of the European Communities on               der       allgemeinen          Verwaltungsgerichtsbarkeit     in
  8 December 1995 by the Commission of the European                                                Baden-Württemberg
  Communities, represented by Antonio Caeiro, Legal
  Adviser, acting as Agent, with an address for service in                                            ( Case C-386/95 )
  Luxembourg at the office of Carlos Gomez de la Cruz, of its                                            96/C 31 /31
  Legal Service, Wagner Centre, Kirchberg.
                                                                            Reference has been made to the Court of Justice of the
  The applicant claims that the Court should :                              European Communities by an order of the First Senate of the
                                                                            Bundesverwaltungsgericht ( Federal Administrative Court )
  1 . declare that, by not adopting within the prescribed                   of 29 September 1995 , which was received at the Court
        period all the measures necessary to comply fully with              Registry on 11 December 1995 , for a preliminary ruling in
        the following directives :                                          the case of Siileyman Eker v. Land Baden-Wiirttemberg,
                                                                            parties to the proceedings : ( 1 ) Oberbundesanwalt beim
        — Council Directive 92/45/EEC ( ] ) of 16 June 1992 on              Bundesverwaltungsgericht, ( 2 ) Vertreter des offentlichen
            public health and animal health problems relating to            Interesses bei den Gerichten der allgemeinen Verwaltungs­
            the killing of wild game and the placing on the                 gerichtsbarkeit in Baden-Wiirttemberg, on the following
            market of wild-game meat,                                       question:
        — Commission Directive 93/48/EEC ( 2 ) of 23 June                   Does a Turkish worker fulfil the requirements of the first
            1993 setting out the schedule indicating the                    indent of Article 6 ( 1 ) of Decision No 1/80 of the
            conditions to be met by fruit plant propagating                 EEC/Turkey Association Council even if during the first
            material and fruit plants intended for fruit                    year of employment he has, with the permission of the
            production,         pursuant     to  Council     Directive      national authorities , worked without interruption but for
            92/34/EEC ,                                                     different employers and wishes to continue employment
                                                                            with his last employer ?
        — Commission Directive 93/49/EEC ( 3 ) of 23 June
             1993 setting out the schedule indicating the