CELEX: C1997/252/13
Language: en
Date: 1997-08-16 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 25 June 1997 in Joined Cases C-304/94, C-330/94, C-342/94 and C-224/95 (reference for a preliminary ruling from the Pretura Circondariale di Terni and di Pescara): criminal proceedings against Euro Tombesi and Adino Tombesi, Roberto Santella, Giovanni Muzi and Others and Anselmo Savini (Waste - Definition - Council Directives 91/156/EEC and 91/689/EEC - Council Regulation (EEC) No 259/93)

16 . 8 . 97             EN                 Official Journal of the European Communities                                  No C 252/7
a cabinet housing a sealed lead-acid accumulator battery                            JUDGMENT OF THE COURT
must be classified under tariff subheading 85. 01 . B. II as                                 ( Sixth Chamber)
'transformers, static converters, rectifiers and rectifying
apparatus '.                                                                                 of 25 June 1997
                                                                      in Joined Cases C-304/94, C-330/94 , C-342/94 and
(' OJ No C 158 , 1 . 6 . 1996 .                                       C-224/95 ( reference for a preliminary ruling from the
                                                                      Pretura Circondariale di Terni and di Pescara ): criminal
                                                                      proceedings against Euro Tombesi and Adino Tombesi,
                                                                      Roberto Santella, Giovanni Muzi and Others and Anselmo
                                                                                                  Savini ( 1 )
                                                                      (Waste — Definition — Council Directives 91/156/EEC
                                                                             and 91/689/EEC — Council Regulation (EEC)
               JUDGMENT OF THE COURT                                                             No 259/93)
                         ( Sixth Chamber)                                                      ( 97/C 252/ 13 )
                         of 25 June 1997
                                                                                      (Language of the case: Italian)
in Case C-285/94: Italian Republic v. Commission of the
                   European Communities (')
(Commission Regulation (EC) No 1840/94 of 27 July                       (Provisional translation; the definitive translation will be
1994 fixing the olive yields and oil yields for the                            published in the European Court Reports)
      marketing year 1993/94 — Action for annulment)
                           ( 97/C 252/ 12                             In Joined Cases C-304/94, C-330/94, C-342/94 and
                                                                      C-224/95 : references to the Court under Article 177 of the
                                                                      EC Treaty from the Pretura Circondariale di Terni ( C-304/
                 (Language of the case: Italian)                      94,    C-330/94     and      C-342/94 )   and    the   Pretura
                                                                      Circondariale di Pescara ( C-224/95 ) ( Italy) for a
                                                                      preliminary ruling in the criminal proceedings pending
                                                                      before those courts against Euro Tombesi and Adino
                                                                      Tombesi ( C-304/94 ), Roberto Santella ( C-330/94 ),
   (Provisional translation; the definitive translation will be       Giovanni Muzi and Others ( C-342/94 ) and Anselmo
          published in the European Court Reports)                    Savini ( C-224/95 ) — on the interpretation of Council
                                                                      Directive 91 /156/EEC of 18 March 1991 , amending
                                                                      Directive 75/442/EC on waste ( OJ No L 78 , 26 . 3 . 1991 ,
In Case C-285/94: Italian Republic ( Agent: Professor                 p. 32 ), of Council Directive 91 /689/EEC of 12 December
                                                                      1991 on hazardous waste ( OJ No L 377, 31 . 12 . 1991 ,
Umberto Leanza, assisted by Pier Giorgio Ferri, Avvocato
dello Stato ) v. Commission of the European Communities               p. 20 ), and of Council Regulation ( EEC ) No 259/93 of
(Agent: Eugenio de March, assisted by Alexandre                       1 February 1993 on the supervision and control of
Carnelutti ) — application for the annulment of                       shipments on waste within, into and out of the European
Commission Regulation ( EC ) No 1840/94 of 27 July 1994               Community ( OJ No L 30, 6 . 2 . 1993 , p. 1 ) — the Court
fixing the olive yields and oil yields for the marketing year         ( Sixth Chamber), composed of: G. F. Mancini, President
1993/94 ( OJ No L 193 , 28 . 7. 1994, p. 1 ) — the Court              of the Chamber, P. J. G. Kapteyn and H. Ragnemalm
( Sixth Chamber), composed of: G. F. Mancini, President               ( Rapporteur ), Judges; F. G. Jacobs, Advocate-General ; L.
of the Chamber, J. L. Murray and G. Hirsch ( Rapporteur),             Hewlett, Administrator, for the Registrar, has given a
Judges; D. Ruiz-Jarabo Colomer, Advocate-General; D.                  judgment on 25 June 1997, in which it has ruled:
Louterman-Hubeau, Principal Administrator, for the
Registrar, has given a judgment on 25 June 1997, in which
it :                                                                  The concept of 'waste ' in Article 1 of Council Directive
                                                                       75/442/EEC of 15 July 1975 on waste, as amended by
                                                                       Council Directive 91 /156/EEC of 18 March 1991 , referred
                                                                      to in Article 1 (3) of Council Directive 91 /689/EEC of
 1 . dismisses the application;                                        12 December 1991 on hazardous waste and Article 2 (a)
                                                                      of Council Regulation (EEC) No 259/93 of 1 February
                                                                       1993 on the supervision and control of shipments of waste
                                                                      within, into and out of the European Community, is not
2 . orders the Italian Republic to pay the costs.                     to be understood as excluding substances and objects
                                                                      which are capable of economic reutilization, even if the
(') OJ No C 370, 24 . 12 . 1994 .
                                                                      materials in question may be the subject of a transaction
                                                                      or quoted on public or private commercial lists. In
                                                                      particular, a deactivation process intended merely to
                                                                      render waste harmless, landfill tipping in hollows or
                                                                       embankments and waste incineration constitute disposal
 ---pagebreak--- 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