CELEX: C2004/047/09
Language: en
Date: 2004-02-21 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 11 December 2003 in Case C-364/01 (Reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch): The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen (Interpretation of Articles 48 and 52 of the EEC Treaty (subsequently Articles 48 and 52 of the EC Treaty, now, after amendment, Articles 39 EC and 43 EC), Article 67 of the EEC Treaty (subsequently Article 67 of the EC Treaty, repealed by the Treaty of Amsterdam), Articles 6 and 8a of the EC Treaty (now, after amendment, Articles 12 EC and 18 EC) — Directives 88/361/EEC and 90/364/EEC — Inheritance tax — Requirement of cross-border economic activity — Prohibition of discrimination on the basis of Member State of residence)

C 47/6                   EN                          Official Journal of the European Union                                               21.2.2004
            prohibition on the sale by mail order of medicinal products      Heerlen, on the interpretation of Articles 48 and 52 of the EEC
            which are not subject to prescription in the Member State        Treaty (subsequently Articles 48 and 52 of the EC Treaty, now,
            concerned.                                                       after amendment, Articles 39 EC and 43 EC), Article 67 of the
                                                                             EEC Treaty (subsequently Article 67 of the EC Treaty, repealed
      (c)   Questions 1(a) and 1(b) do not need to be assessed               by the Treaty of Amsterdam), Articles 6 and 8a of the EC
            differently where medicinal products are imported into a         Treaty (now, after amendment, Articles 12 EC and 18 EC) and
            Member State in which they are authorised, having been           the provisions of Council Directive 90/364/EEC of 28 June
            previously obtained by a pharmacy in another Member              1990 on the right of residence (OJ 1990 L 180, p. 26) and
            State from a wholesaler in the importing Member State.           Council Directive 88/361/EEC of 24 June 1988 for the
                                                                             implementation of Article 67 of the Treaty (OJ 1988 L 178,
2.    Article 88(1) of Directive 2001/83/EC of the European                  p. 5), the Court (Fifth Chamber), composed of: P. Jann,
      Parliament and of the Council of 6 November 2001 on the                acting as the President of the Fifth Chamber, D.A.O. Edward
      Community code relating to medicinal products for human use            (Rapporteur) and A. La Pergola, Judges; J. Mischo, Advocate
      precludes a national prohibition on advertising the sale by mail       General; H.A. Rühl, Principal Administrator, for the Registrar,
      order of medicinal products which may be supplied only in              has given a judgment on 11 December 2003, in which it has
      pharmacies in the Member State concerned, such as the                  ruled:
      prohibition laid down in Paragraph 8(1) of the Heilmittelwer-
      begesetz (Law on the advertising of medicinal products), in so
      far as the prohibition covers medicinal products which are not         Community law precludes national legislation concerning the assess-
      subject to prescription.                                               ment of tax due on the inheritance of immovable property situated in
                                                                             the Member State concerned according to which, in order to assess
                                                                             the property’s value, the fact that the person holding legal title was
(1) OJ C 348 of 8.12.2001.                                                   under an unconditional obligation to transfer it to another person
                                                                             who has financial ownership of that property may be taken into
                                                                             account if, at the time of his death, the former resided in that Member
                                                                             State, but may not be taken into account if he resided in another
                                                                             Member State.
                  JUDGMENT OF THE COURT
                                                                             (1) OJ C 331 of 24.11.2001.
                           (Fifth Chamber)
                       of 11 December 2003
in Case C-364/01 (Reference for a preliminary ruling
from the Gerechtshof te ’s-Hertogenbosch): The heirs of
H. Barbier v Inspecteur van de Belastingdienst Particulier-                                    JUDGMENT OF THE COURT
        en/Ondernemingen buitenland te Heerlen (1)
                                                                                                         (Fifth Chamber)
(Interpretation of Articles 48 and 52 of the EEC Treaty
(subsequently Articles 48 and 52 of the EC Treaty, now,
                                                                                                       of 7 January 2004
after amendment, Articles 39 EC and 43 EC), Article 67 of
the EEC Treaty (subsequently Article 67 of the EC Treaty,
repealed by the Treaty of Amsterdam), Articles 6 and 8a of                   in Case C-500/01: Commission of the European Communi-
the EC Treaty (now, after amendment, Articles 12 EC and                                           ties v Kingdom of Spain (1)
18 EC) — Directives 88/361/EEC and 90/364/EEC —
Inheritance tax — Requirement of cross-border economic
                                                                             (Failure of a Member State to fulfil its obligations — Market
activity — Prohibition of discrimination on the basis of
                                                                             for telecommunications services — Tariff rebalancing —
                    Member State of residence)
                                                                             Access to the local loop — Directive 90/388/EEC —
                                                                                                            Article 4(c))
                            (2004/C 47/09)
                     (Language of the case: Dutch)                                                        (2004/C 47/10)
(Provisional translation; the definitive translation will be published                            (Language of the case: Spanish)
                    in the European Court Reports)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                  in the European Court Reports)
In Case C-364/01: Reference to the Court under Article 234
EC by the Gerechtshof te ’s-Hertogenbosch (Netherlands) for a
preliminary ruling in the proceedings pending before that
court between the heirs of H. Barbier and Inspecteur van                     In Case C-500/01, Commission of the European Communities
de Belastingdienst Particulieren/Ondernemingen buitenland te                 (Agent: S. Rating) v Kingdom of Spain (Agent: S. Ortiz