CELEX: C1996/336/45
Language: en
Date: 1996-11-09 00:00:00
Title: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (2ª Secção - Contencioso Tributário), by judgment of that court of 14 February 1996, in the case of ICT - Indústria e Comércio Têxtil, SA v. Fazenda Pública (Case C-322/96)

9 . 11 . 96            EN                  Official Journal of the European Communities                                   No C 336/23
           subject to the levy for the purposes of the latter's       3 . If the foregoing question is answered in the affirmative,
           business , with the exception of sales of businesses ,          must that increase be applied to the price corresponding
           and                                                             to payment CAD or to the price agreed as payable in 90
                                                                           days ?
     ( b ) the turnover tax payable by the person subject to
           the levy on imports of goods for his business or on        (') Council Regulation ( EEC ) No 738/92 of 23 March 1992
           purchases effected within the Community for the                imposing a definitive anti-dumping duty on imports of cotton
           purposes of his business ?                                     yarn originating in Brazil and Turkey ( OJ No L 82 , 27 . 3 . 1992 ,
                                                                          p. 1 ).
2 . Does Article 33 of the sixth Directive prohibit the
     charging of a levy such as that described in the first
     question ?
(') OJ No L 145 , 13 . 6 . 1977, p . 1 .                                     Removal from the register of Case C-55/95 ( )
                                                                                                ( 96/C 336/46 )
                                                                      By order of 1 8 July 1996 the President of the Court of Justice
                                                                      of the European Communities ordered the removal from the
                                                                      register of Case C-55/95 : Commission of the European
Reference for a preliminary ruling from the Supremo                   Communities v. Kingdom of Spain .
Tribunal Administrativo (2? Sec^ao — Contencioso
Tributario ), by judgment of that court of 14 February 1996,          (') OJ No C 101 , 22 . 4 . 1995 .
in the case of ICT — Industria e Comercio Textil, SA v.
                          Fazenda Publica
                         ( Case C-322/96
                           ( 96/C 336/45 )                                   Removal from the register of Case C-156/94 (')
                                                                                                ( 96/C 336/47)
Reference has been made to the Court of Justice of the
European Communities by a judgment of the Supremo                     By order of 1 1 September 1996 the President of the Court of
Tribunal Administrativo ( 2? Sec^ao — Contencioso                     Justice of the European Communities ordered the removal
Tributario) ( Supreme Administrative Court (2nd Division —            from the register of Case C-156/94 : Commission of the
Fiscal Matters )) of 14 February 1996 , which was received at         European Communities, supported by the United Kingdom
the Court Registry on 2 October 1996 , for a preliminary              of Great Britain and Northern Ireland, v. Ireland, supported
ruling in the case of ICT — Industria e Comercio Textil , SA          by the Republic of France .
v. Fazenda Publica on the following questions :
                                                                      (>) OJ No C 202 , 23 . 7 . 1994 .
1 . Is the increase ( of 1% for each month that elapses
     without payment being made, following the 30th day
     after the arrival of the goods in the customs territory of
     the Community ) provided for in Article 1 ( 3 ) of Council
     Regulation ( EEC ) No 738/92 (') of 23 March 1992
                                                                             Removal from the register of Case C-115/96 ( )
     applicable to the free-at-Community-frontier price
     whenever it is agreed that the price is payable on a date                                    96/C 336/48 )
     falling after that 30th day ?
                                                                      By order of 24 September 1996 the President of the Court of
2 . If the answer to the foregoing question cannot be                 Justice of the European Communities ordered the removal
     unconditionally affirmative, as a result of the need for a       from the register of Case C-l 55/96 ( reference for a
     distinction to be drawn, is the said increase applicable in      preliminary ruling from the Tullilautakunta ( Customs
     circumstance like those in this case [see the facts proved]      Board ), Helsinki ): Application for an advance ruling by
     where the price of the imported goods, agreed as payable         Outokumpu Oy .
     in 90 days, was about 2,8 % greater than the price
     payable CAD ( cash against documents )?                          (') OJ No C 158 , 1 . 6 . 1996 .