CELEX: C1998/258/11
Language: en
Date: 1998-08-15 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 11 June 1998 in Case C-361/96 (reference for a preliminary ruling from the Finanzgericht Köln): Société Générale des Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen (Value added tax - Interpretation of Article 3(a) of the Eighth Council Directive 79/1072/EEC - Obligation of tax-payers not established in the country concerned to Annex the original invoices or import documents to applications for a refund of the tax - Possibility of annexing a duplicate where the original has been lost for reasons beyond the control of the tax-payer)

C 258/6               EN                Official Journal of the European Communities                                      15.8.98
2. Article 13(2)(f) of Regulation No 1408/71, as inserted          P. LeÂger, Advocate General; R. Grass, Registrar, has given
    by Council Regulation (EEC) No 2195/91 of 25 June              a judgment on 11 June 1998, in which it has ruled:
    1991, does not preclude the legislation of a Member
    State from making the right of a person who has
    ceased all occupational activity in its territory to
    remain subject to its legislation dependent on his             On a proper construction of Article 10a of Council
    continued residence there.                                     Regulation (EEC) No 1408/71 of 14 June 1971 on the
                                                                   application of social security schemes to employed
                                                                   persons, to self-employed persons and to members of their
                                                                   families moving within the Community, as amended and
3. Regulation No 1408/71 does not preclude the                     updated by Council Regulation (EEC) No 2001/83 of
    legislation of a Member State from providing that a            2 June 1983, as subsequently amended by Council
    person who has ceased all occupational activity in its         Regulation (EEC) No 1247/92 of 30 April 1992, read in
    territory loses the right to continue to receive family        conjunction with Annex IIa, attendance allowance falls
    benefits paid under that legislation on the ground that        within the scope of that provision and is therefore a
    he has transferred his residence to another Member             special non-contributory benefit within the meaning of
    State where he lives with the members of his family.           Article 4(2a) of that regulation, with the result that the
                                                                   position of a person, such as the applicant in the main
                                                                   proceedings, who satisfied the conditions for the award of
(1) OJ C 294 of 5.10.1996.                                         that benefit after 1 June 1992 when Regulation (EEC)
                                                                   No 1247/92 entered into force, is governed exclusively by
                                                                   the system of coordination established by the said
                                                                   Article 10a.
                                                                   (1) OJ C 318 of 26.10.1996.
              JUDGMENT OF THE COURT
                       (Third Chamber)
                        of 11 June 1998
in Case C-297/96 (reference for a preliminary ruling from                         JUDGMENT OF THE COURT
the Social Security Commissioner): Vera A. Partridge v
                                                                                          (Fifth Chamber)
                   Adjudication Officer (1)
                                                                                          of 11 June 1998
(Social security Ð Special non-contributory benefits Ð
Articles 4(2a), 5 and 10a of and Annex VI to Regulation            in Case C-361/96 (reference for a preliminary ruling from
(EEC) No 1408/71 Ð Attendance allowance Ð Non-                     the Finanzgericht Köln): SocieÂteÂ GeÂneÂrale des Grandes
                         exportability)                            Sources d'Eaux MineÂrales FrancËaises v Bundesamt für
                                                                                            Finanzen (1)
                         (98/C 258/10)
                                                                   (Value added tax Ð Interpretation of Article 3(a) of the
                                                                   Eighth Council Directive 79/1072/EEC Ð Obligation of
                                                                   tax-payers not established in the country concerned to
               (Language of the case: English)                     Annex the original invoices or import documents to
                                                                   applications for a refund of the tax Ð Possibility of
                                                                   annexing a duplicate where the original has been lost for
                                                                           reasons beyond the control of the tax-payer)
In Case C-297/96: reference to the Court under Article 177
of the EC Treaty by the Social Security Commissioner                                       (98/C 258/11)
(United Kingdom) for a preliminary ruling in the
proceedings pending before him between Vera A. Partridge
and the Adjudication Officer Ð on the interpretation of
                                                                                  (Language of the case: German)
Council Regulation (EEC) No 1408/71 of 14 June 1971
on the application of social security schemes to employed
persons, to self-employed persons and to members of their
families moving within the Community, as amended and
updated by Council Regulation (EEC) No 2001/83 of                    (Provisional translation; the definitive translation will be
2 June 1983 (OJ L 230 of 22.8.1983, p. 6), as                                published in the European Court Reports)
subsequently amended by Council Regulation (EEC)
No 1247/92 of 30 April 1992 (OJ L 136 of 19.5.1992,
p. 1) Ð the Court (Third Chamber), composed of:
C. Gulmann, President of the Chamber, J. C. Moitinho               In Case C-361/96: reference to the Court under Article 177
de Almeida (Rapporteur), and J.-P. Puissochet, Judges;             of the EC Treaty from the Finanzgericht Köln (Finance
 ---pagebreak--- 15.8.98               EN                  Official Journal of the European Communities                                     C 258/7
Court, Cologne) (Germany), for a preliminary ruling in                              JUDGMENT OF THE COURT
the proceedings pending before that court between SocieÂteÂ
GeÂneÂrale des Grandes Sources d'Eaux MineÂrales                                           (Third Chamber)
FrancËaises and Bundesamt für Finanzen Ð on the
interpretation of Article 3(a) of the Eighth Council                                        of 11 June 1998
Directive 79/1072/EEC of 6 December 1979 on the
                                                                     in Case C-41/97 (reference for a preliminary ruling from
harmonisation of the laws of the Member States relating
                                                                     the Hof van Beroep, Antwerp): Belgian State v Foodic BV
to turnover tax Ð Arrangements for the refund of value
                                                                     (a company in liquidation) and Peter Nyssen,
added tax to persons not established in the territory of the
                                                                     Internationaal Expeditiebedrijf Verhaert NV, and A. Maas
country (OJ L 331 of 27.12.1979, p. 11) Ð the Court
                                                                                     & Co. NV and Jozef Picavet (1)
(Fifth Chamber), composed of: C. Gulmann, President of
the Chamber, M. Wathelet, J. C. Moitinho de Almeida
                                                                     (Interpretation of Regulation (EEC) No 1767/82 Ð
(Rapporteur), D. A. O. Edward and J.-P. Puissochet,
                                                                     Specific import levies on certain milk products Ð
Judges; G. Cosmas, Advocate General; H. A. Rühl,
                                                                     Description of Kashkaval cheese Ð Completion of IMA 1
Principal Administrator, for the Registrar, has given a
                                                                     certificate by the competent authority not in compliance
judgment on 11 June 1998, in which it has ruled:
                                                                     with the conditions laid down in Regulation (EEC)
                                                                                              No 1767/82)
                                                                                             (98/C 258/12)
1. Article 3(a) of the Eighth Council Directive 79/1072/
                                                                                     (Language of the case: Dutch)
     EEC of 6 December 1979 on the harmonisation of the
     laws of the Member States relating to turnover taxes
     Ð Arrangements for the refund of value added tax to
     taxable persons not established in the territory of the
     country is to be interpreted as not precluding Member
     States from providing in their national law that a               (Provisional translation; the definitive translation will be
     taxable person who is not established in that Member                      published in the European Court Reports)
     State may prove his entitlement to a refund by
     submitting a duplicate invoice or import document
     where the original has been lost for reasons beyond his
     control, provided that the transaction which led to the
                                                                     In Case C-41/97: reference to the Court under Article 177
     application for a refund occurred and there is no risk
     of further applications for a refund.                           of the EC Treaty from the Hof van Beroep (Court of
                                                                     Appeal), Antwerp, Belgium, for a preliminary ruling in the
                                                                     proceedings pending before that court between Belgian
                                                                     State and Foodic BV (a company in liquidation) and Peter
                                                                     Nyssen, Internationaal Expeditiebedrijf Verhaert NV, and
                                                                     A. Maas & Co. NV and Jozef Picavet Ð on the
                                                                     interpretation of Commission Regulation (EEC) No 1767/
                                                                     82 of 1 July 1982 laying down detailed rules for applying
2. Where a taxable person established in a Member State              specific import levies on certain milk products (OJ L 196
     may prove his entitlement to a refund of value added            of 5.7.1982, p. 1) Ð the Court (Third Chamber),
     tax by submitting a duplicate or photocopy of the               composed of: C. Gulmann, President of the Chamber, J. C.
     invoice if the original which he received has been lost         Moitinho de Almeida (Rapporteur) and J.-P. Puissochet,
     for reasons beyond his control, the principle of non-           Judges; J. Mischo, Advocate General; H. A. Rühl,
     discrimination set out in Article 6 of the EC Treaty            Principal Administrator, for the Registrar, has given a
     and referred to in the fifth recital in the preamble to         judgment on 11 June 1998, in which it has ruled:
     the Eighth Directive 79/1072/EEC requires that the
     same possibility be extended to taxable persons not
     established in that Member State if the transaction
     which led to the application for a refund occurred and
     there is no risk of further applications for a refund.          1. The Kashkaval cheese referred to in Commission
                                                                         Regulation (EEC) No 1767/82 of 1 July 1982 laying
                                                                         down detailed rules for applying specific import levies
                                                                         on certain milk products is Kashkaval cheese made
(1) OJ C 9 of 11.1.1997.                                                 exclusively from sheep's milk.
                                                                     2. An IMA 1 certificate completed in a manner contrary
                                                                         to the instructions set out in the Annexes to
                                                                         Regulation (EEC) No 1767/82 does not satisfy the
                                                                         requirements of that regulation; products imported