CELEX: C1999/226/10
Language: en
Date: 1999-08-07 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 15 June 1999 in Case C-421/97 (reference for a preliminary ruling from the Tribunal de Grande Instance de Meaux): Yves Tarantik v Direction des Services Fiscaux de Seine-et-Marne (Article 95 of the EC Treaty (now, after amendment, Article 90 EC) - Differential tax on motor vehicles)

C 226/6                   EN                       Official Journal of the European Communities                                            7.8.1999
     employer, or for that State to be held liable for damage caused to       2. National legislation restricting imports of alcoholic drinks by
     them by failure to transpose the directive correctly, where the               travellers arriving from non-member countries in order to
     events which give rise to the operation of the guarantee provided             maintain public order is not, in principle, contrary to Regulation
     for in the directive occurred prior to the date of accession.                 No 918/83 or Directive 69/169.
                                                                              3. National legislation restricting imports by travellers arriving
(1) OJ C 331 of 1.11.1997.                                                         from third countries of alcoholic drinks, on the basis of the
                                                                                   duration of the journey, with a view to combating disturbances
                                                                                   of public order connected with the consumption of alcohol, is not
                                                                                   contrary to Regulation No 918/83 or Directive 69/169.
                                                                              (1) OJ C 41 of 7.2.1998.
                   JUDGMENT OF THE COURT
                            (Fifth Chamber)
                            of 15 June 1999
in Case C-394/97 (reference for a preliminary ruling from                                       JUDGMENT OF THE COURT
the Helsingin Käräjäoikeus): Criminal proceedings against
                           Sami Heinonen (1)
                                                                                                         (Fifth Chamber)
(Goods contained in travellers personal luggage — Travellers
arriving from non-member countries — Duty-free allow-                                                    of 15 June 1999
ances — Prohibition on imports linked to minimum period
                              spent abroad)                                   in Case C-421/97 (reference for a preliminary ruling from
                                                                              the Tribunal de Grande Instance de Meaux): Yves Tarantik
                            (1999/C 226/09)                                      v Direction des Services Fiscaux de Seine-et-Marne(1)
                     (Language of the case: Finnish)                          (Article 95 of the EC Treaty (now, after amendment, Article
                                                                                        90 EC) — Differential tax on motor vehicles)
(Provisional translation; the definitive translation will be published                                   (1999/C 226/10)
                     in the European Court Reports)
In Case C-394/97: reference to the Court under Article 234                                         (Language of the case: French)
EC (ex Article 177) by the Helsingin Käräjäoikeus, Finland, for
a preliminary ruling in the criminal proceedings before that
court against Sami Heinonen — on the interpretation of                        (Provisional translation; the definitive translation will be published
Council Regulation (EEC) No 918/83 of 28 March 1983                                               in the European Court Reports)
setting up a Community system of reliefs from customs duty
(OJ 1983 L 105, p. 1) and Council Directive 69/169/EEC of
28 May 1969 on the harmonisation of provisions laid                           In Case C-421/97: reference to the Court under Article 234
down by law, regulation or administrative action relating to                  EC (ex Article 177) by the Tribunal de Grande Instance de
exemption from turnover tax and excise duty on imports in                     Meaux, France, for a preliminary ruling in the proceedings
international travel (OJ, English Special Edition 1969 (I),                   pending before that court between Yves Tarantik and Direction
p. 232) — the Court (Fifth Chamber), composed of                              des Services Fiscaux de Seine-et-Marne — on the interpretation
J.-P. Puissochet, President of the Chamber, P. Jann (Rappor-                  of Article 95 of the EC Treaty (now, after amendment,
teur), J.C. Moitinho de Almeida, C. Gulmann and M. Wathelet,                  Article 90 EC) — the Court (Fifth Chamber), composed of:
Judges; A. Saggio, Advocate General; H. von Holstein, Deputy                  J.-P. Puissochet, President of the Chamber, J.C. Moitinho de
Registrar, has given a judgment on 15 June 1999, in which it                  Almeida, C. Gulmann, L. Sevón and M. Wathelet (Rapporteur),
has ruled:                                                                    Judges; F.C. Jacobs, Advocate General; H. von Holstein, Deputy
                                                                              Registrar, has given a judgment on 15 June 1999, in which it
1. National legislation prohibiting or restricting imports of certain         has ruled:
     goods by travellers arriving from non-member countries on
     grounds of public morality, public policy, public security or            National rules on motor vehicle tax such as those in point in the
     protection of health and life of humans is not contrary to Council       main proceedings do not, as a result of the increase in the progression
     Regulation (EEC) No 918/83 of 28 March 1983 setting up a                 coefficient of the tax between the 15-16 CV tax band, on the one
     Community system of reliefs from customs duty and Council                hand, and the tax bands above 18 CV, which contain only imported
     Directive 69/169/EEC of 28 May 1969 on the harmonisation                 vehicles, on the other, have discriminatory or protective effects which
     of provisions laid down by law, regulation or administrative             are incompatible with the first paragraph of Article 95 of the EC
     action relating to exemption from turnover tax and excise duty           Treaty (now, after amendment, the first paragraph of Article 90 EC)
     on imports in international travel.                                      where:
 ---pagebreak--- 7.8.1999                  EN                     Official Journal of the European Communities                                            C 226/7
— either vehicles in the 15-16 CV tax band cannot be regarded as            (OJ 1982 L 388, p. 1) — the Court (Fifth Chamber), composed
     similar, for the purposes of that provision, to vehicles in the tax    of J.-P. Puissochet, President of the Chamber, J.C. Moitinho de
     bands above 18 CV and, more particularly, to vehicles in tax           Almeida, D.A.O. Edward (Rapporteur), L. Sevón and M. Wa-
     bands 23 CV and above, such as that of the plaintiff in the main       thelet, Judges; A. La Pergola, Advocate General; R. Grass,
     proceedings,                                                           Registrar, has given a judgment on 17 June 1999, in which it
                                                                            has ruled:
— or some of the vehicles in the 15-16 CV tax band may be
     regarded as products similar to vehicles in tax bands above 18
     CV and, more particularly, those in tax bands 23 CV and above,         An acknowledgement of indebtedness enforceable under the law of
     but, within the range of imported vehicles in the 15-16 CV             the State of origin whose authenticity has not been established by a
     band, consumers have a choice such that the increase in the            public authority or other authority empowered for that purpose by
     progression co-efficient between the 15-16 CU band and the             that State does not constitute an authentic instrument within the
     bands above 18 CV and, more particularly, tax band 23 CV               meaning of Article 50 of the Convention of 27 September 1968 on
     and above, is not of a nature such as to favour the sale of vehicles   jurisdiction and the enforcement of judgments in civil and commercial
     of domestic manufacture.                                               matters, as amended by the Convention of 9 October 1978 on the
                                                                            accession of the Kingdom of Denmark, Ireland and the United
                                                                            Kingdom of Great Britain and Northern Ireland and by the
(1) OJ C 41 of 7.2.1998.                                                    Convention of 25 October 1982 on the accession of the Hellenic
                                                                            Republic.
                                                                            (1) OJ C 295 of 27.9.1997.
                   JUDGMENT OF THE COURT
                            (Fifth Chamber)
                            of 17 June 1999                                                   JUDGMENT OF THE COURT
in Case C-260/97 (reference for a preliminary ruling from                                              (Fifth Chamber)
the Bundesgerichtshof): Unibank A/S v Flemming G.
                             Christensen (1)                                                           of 17 June 1999
(Brussels Convention — Interpretation of Article 50 —
Meaning of ‘document which has been formally drawn up or                    in Case C-295/97 (reference for a preliminary ruling
registered as an authentic instrument and is enforceable in                 from the Tribunale di Genova): Industrie Aeronautiche e
one Contracting State’ — Document drawn up without any                      Meccaniche Rinaldo Piaggio SpA v International Factors
    involvement of a public officer — Articles 32 and 36)                   Italia SpA (Ifitalia), Dornier Luftfahrt GmbH, Ministero
                                                                                                        della Difesa (1)
                            (1999/C 226/11)
                                                                            (State aid — Article 92 of the EC Treaty (now, after
                                                                            amendment, Article 87 EC) — New aid — Prior notification)
                    (Language of the case: German)
                                                                                                       (1999/C 226/12)
(Provisional translation; the definitive translation will be published
                     in the European Court Reports)                                              (Language of the case: Italian)
In Case C-260/97: reference to the Court under the Protocol
of 3 June 1971 on the interpretation by the Court of Justice of             (Provisional translation; the definitive translation will be published
the Convention of 27 September 1968 on jurisdiction and the                                     in the European Court Reports)
enforcement of judgments in civil and commercial masters, by
the Bundesgerichtshof (Germany), for a preliminary ruling in
the proceedings pending before that court between Unibank                   In Case C-295/97: reference to the Court under Article 234
A/S and Flemming G. Christensen on the interpretation of                    EC (ex Article 177) by the Tribunale di Genova (Italy) for a
Articles 32, 36 and 50 of the abovementioned Convention of                  preliminary ruling in the proceedings pending before that
27 September 1968 (OJ 1972 L 299, p. 32), as amended by                     court between Industrie Aeronautiche e Meccaniche Rinaldo
the Convention of 9 October 1978 on the accession of the                    Piaggio SpA and International Factors Italia SpA (Ifitalia),
Kingdom of Denmark, Ireland and the United Kingdom of                       Dornier Luftfahrt GmbH, Ministero della Difesa — on the
Great Britain and Northern Ireland (OJ 1978 L 304, p. 1 and                 interpretation of Article 92 of the EC Treaty (now, after
— amended text — p. 77) and by the Convention of                            amendment, Article 87 EC) — the Court (Fifth Chamber),
25 October 1982 on the accession of the Hellenic Republic                   composed of J.-P. Puissochet, President of the Chamber,