CELEX: C1995/333/19
Language: en
Date: 1995-12-09 00:00:00
Title: Reference for a preliminary ruling by the Value Added Tax Tribunal, Manchester, by direction of that court of 18 September 1995, in the case of Goldsmiths (Jewellers) Ltd against Commissioners of Customs and Excise (Case C-330/95)

No C 333/ 10          EN                       Official Journal of the European Communities                                       9 . 12 . 95
consists of a unilateral intervention in a field exhaustively             system in order to justify a failure to comply with its
and exclusively regulated by the common organization of                   obligations under Community law.
the market .
                                                                          (') OJ No L 119 , 11 . 5 . 1990 , p . 32 .
(') OJ, English Special Edition, Series ( I ) 1965 to 1966 , p. 221 .     ( 2 ) OJ No L 41 , 14 . 2 . 1991 , p . 15 .
                                                                          Reference for a preliminary ruling by the Value Added Tax
Action brought on 17 October 1995 by the Commission of                    Tribunal, Manchester, by direction of that court of
  the European Communities against the Italian Republic                   18 September 1995 , in the case of Goldsmiths (Jewellers )
                        ( Case C-328/95 )                                       Ltd against Commissioners of Customs and Excise
                          ( 95/C 333/ 18 )                                                           ( Case C-330/95 )
                                                                                                       ( 95/C 333/ 19 )
An action against the Italian Republic was brought before
the Court of Justice of the European Communities on                       Reference has been made to the Court of Justice of the
17 October 1995 by the Commission of the European                         European Communities by direction of the Value Added
Communities, represented by Eugenio March, Legal                          Tax Tribunal, Manchester, of 18 September 1995 , which
Adviser, acting as Agent, with an address for service in                  was received at the Court Registry on 19 October 1995 , for
Luxembourg at the office of Carlos Gomez de la Cruz, of its               a preliminary ruling in the case of Goldsmiths (Jewellers )
Legal Service , Wagner Centre , Kirchberg, Luxembourg.                    Ltd against Commissioners of Customs and Excise, on the
                                                                          following question :
The applicant claims that the Court should :
                                                                          Is the derogation contained in Article 11 ( c ) ( 1 ) of the Sixth
1 . declare that, by not adopting the measures necessary for              Council Directive of 17 May 1977 on the harmonization of
     the correct and full application of Council Regulation               the laws of Member States relating to turnover taxes
     ( EEC ) No 1186/90 (*) of 7 May 1990 extending the                   — Common system of value added tax: uniform
     scope of the Community scale for the classification of               basis of assessment (Directive 77/388/EEC ) (the 'Sixth
     carcases of adult bovine animals and Commission                      Directive ') (') to be interpreted as permitting a Member
     Regulation ( EEC ) No 344/91 ( 2 ) of 13 February 1991               State which enacts provisions for the refund of tax in the
                                                                          case of bad debts to exclude relief where the consideration
     laying down detailed rules for the implementation
     thereof, the Italian Republic has failed to fulfil its               lost consists of something other than money ?
     obligations under those regulations and the second
     paragraph of Article 189 of the EC Treaty .                          (!) OJ No L 145 , 13 . 6 . 1977, p . 1 .
2 . order the Italian Republic to pay the costs .
Pleas in law and main arguments:
Since Article 3 of Regulation ( EEC ) No 1186/90 requires
Member States to take all the measures necessary to ensure                Reference for a preliminary ruling by the Pretura
                                                                          Circondariale di Roma — Sezione Distaccata di Tivoli by
that the provisions are applied and to penalize any                       order of that court of 4 October 1995 in criminal
infringements, it requires the Member States therefore to
                                                                          proceedings against Giuseppe Piccolo ( Case C-331/95 ),
adopt in their national legal system the laws, regulations or             Mario Corbo and Others ( Case C-332/95 ) and Miranda
administrative provisions necessary actually to implement
                                                                                                Viola ( Case C-342/95 )
the Community classification scale .
                                                                                    ( Cases C-331/95 , C-332/95 and C-342/95 )
                                                                                                        ( 95/C 333/20 )
The Italian Republic has not yet taken the measures it was
required to adopt for the full and correct implementation
of Council Regulations ( EEC ) No 1186/90 and ( EEC )                      Reference has been made to the Court of Justice of
No 344/91 and has therefore failed to fulfil its obligations               the European Communities by orders of the Pretura
under those regulations and under the second paragraph of                  Circondariale di Roma — Sezione Distaccata di Tivoli
Article 189 of the EC Treaty. The Court has consistently                   ( Rome District Magistrate's Court, Tivoli Division ) of
held that a Member State may not plead provisions,                         4 October 1995 , which were received at the Court Registry
practices or circumstances existing in its internal legal                  on 19 October 1995 ( Cases C-331/95 and C-332/95 ) and