CELEX: C2001/348/03
Language: en
Date: 2001-12-08 00:00:00
Title: Judgment of the Court (Second Chamber) of 11 October 2001 in Case C-267/99 (reference for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg): Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines (Sixth VAT directive — Concept of liberal profession — Managing agent of buildings in co-ownership)

C 348/2                  EN                      Official Journal of the European Communities                                         8.12.2001
6 October 1997 (OJ 1997 L 290, p. 18) — the Court,                          d’arrondissement de Luxembourg (Luxembourg) for a prelimi-
composed of: P. Jann, President of the Chamber,                             nary ruling in the proceedings pending before that court
D.A.O. Edward, A. La Pergola, L. Sevón (Rapporteur) and                    between Christiane Adam, épouse Urbing and Administration
M. Wathelet, Judges; P. Léger, Advocate General; H.A. Rühl,                 de l’enregistrement et des domaines — on the interpretation
Principal Administrator, for the Registrar, has given a judgment            of Annex F(2) of the Sixth Council Directive (77/388/EEC) of
on 25 October 2001, in which it has ruled:                                  17 May 1977 on the harmonisation of the laws of the Member
                                                                            States relating to turnover taxes — Common system of value
1.    On a proper construction of Articles 2(2a) and 3a(1)(c)               added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
      of Council Directive 84/450/EEC of 10 September 1984                  — the Court (Second Chamber), composed of: N. Colneric,
      concerning misleading and comparative advertising, as amended         President of the Chamber, V. Skouris (Rapporteur) and
      by Directive 97/55/EC of the European Parliament and of the           J.N. Cunha Rodrigues, Judges; A. Tizzano, Advocate General;
      Council of 6 October 1997, the indication, in the catalogue of        R. Grass, Registrar, has given a judgment on 11 October 2001,
      a supplier of spare parts and consumable items suitable for the       in which it has ruled:
      products of an equipment manufacturer, of product numbers
      (OEM numbers) by which the equipment manufacturer desig-              It is for each Member State to determine and define the transactions
      nates the spare parts and consumable items which he himself           to which may be applied a reduced rate under Article 12(4) of the
      sells may constitute comparative advertising which objectively        Sixth Council Directive (77/388/EEC) of 17 May 1977 on the
      compares one or more material, relevant, verifiable and represen-     harmonisation of the laws of the Member States relating to turnover
      tative features of goods.                                             taxes — Common system of value added tax: uniform basis of
2.    On a proper construction of Article 3a(1) (g) of Directive            assessment, until 31 December 1992, and under Article 28(2)(e) of
      84/450/EEC as amended by Directive 97/55/EC, where                    that Directive as amended by Council Directive 92/77/EEC of
      product numbers (OEM numbers) of an equipment manufac-                19 October 1992 supplementing the common system of value added
      turer are, as such, distinguishing marks within the meaning of        tax and amending Directive 77/388/EEC (approximation of VAT
      that provision, their use in the catalogues of a competing            rates), as from 1 January 1993, subject to the necessity to respect the
      supplier enables him to take unfair advantage of the reputation       principle of neutrality of the value added tax.
      attached to those marks only if the effect of the reference to
      them is to create, in the mind of the persons at whom the             The liberal professions mentioned in Annex F(2) to the Sixth
      advertising is directed, an association between the manufacturer      Directive 77/388/EEC are activities which involve a marked intellec-
      whose products are identified and the competing supplier, in          tual character, require a high-level qualification and are usually
      that those persons associate the reputation of the manufacturer’s     subject to clear and strict professional regulation. In the exercise of
      products with the products of the competing supplier. In order        such an activity, the personal element is of special importance and
      to determine whether that condition is satisfied, account should      such exercise always involves a large measure of independence in the
      be taken of the overall presentation of the advertising at issue      accomplishment of the professional activities.
      and the type of persons for whom the advertising is intended.
(1) OJ C 188 of 3.7.1998.                                                   (1) OJ C 281 of 2.10.1999.
                  JUDGMENT OF THE COURT
                         (Second Chamber)                                                     JUDGMENT OF THE COURT
                         of 11 October 2001                                                            (Fifth Chamber)
in Case C-267/99 (reference for a preliminary ruling
                                                                                                    of 18 October 2001
from the Tribunal d’arrondissement de Luxembourg):
Christiane Adam, épouse Urbing v Administration de
               l’enregistrement et des domaines (1)                         in Case C-354/99: Commission of the European Communi-
                                                                                                       ties v Ireland (1)
(Sixth VAT directive — Concept of liberal profession —
         Managing agent of buildings in co-ownership)                       (Failure to fulfil obligations — Directive 86/609/EEC —
                                                                                               Incomplete implementation)
                           (2001/C 348/03)
                     (Language of the case: French)                                                    (2001/C 348/04)
(Provisional translation; the definitive translation will be published                          (Language of the case: English)
                    in the European Court Reports)
In Case C-267/99: reference to the Court under Article 177 of               In Case C-354/99: Commission of the European Communities
the EC Treaty (now Article 234 EC) from the Tribunal                        (Agent: R. Wainwright) v Ireland (Agents: initially M.A. Buck-