CELEX: C1998/007/22
Language: en
Date: 1998-01-10 00:00:00
Title: Reference for a preliminary ruling by the French Council of State by decisions of that court of 29 October 1997 in the following cases: Fromagerie Philipona and Société Fromagerie Franc-Comtoise - Intervener: Institut national des appellations d'origine; Société Fromagerie Lincet, Société Fromagerie d'Epoisses, Yves Chiciak, Société Forster Sàrl, Société Fromagerie Maurice Girard - Interveners: Institut national des appellations d'origine and Société Fromagerie AFT (Joined Cases C-388/97 and C-389/97)

C 7/10                  EN                 Official Journal of the European Communities                                   10. 1. 98
Reference for a preliminary ruling by the French Council              Reference      for    a     preliminary   ruling    by     the
of State by decisions of that court of 29 October 1997 in             Verwaltungsgerichtshof (Vienna) by order of that court of
the following cases: Fromagerie Philipona and SocieÂteÂ               27 October 1997 in the case of STUAG Bau-
Fromagerie Franc-Comtoise Ð Intervener: Institut national             Aktiengesellschaft against the State Government of
des appellations d'origine; SocieÂteÂ Fromagerie Lincet,                          Carinthia (Kärntner Landesregierung)
SocieÂteÂ Fromagerie d'Epoisses, Yves Chiciak, SocieÂteÂ                                     (Case C-390/97)
Forster SaÁrl, SocieÂteÂ Fromagerie Maurice Girard Ð
Interveners: Institut national des appellations d'origine and                                   (98/C 7/23)
                    SocieÂteÂ Fromagerie AFT
            (Joined Cases C-388/97 and C-389/97)
                                                                      Reference has been made to the Court of Justice of the
                            (98/C 7/22)                               European        Communities        by   order      of      the
                                                                      Verwaltungsgerichtshof (Administrative Court), Vienna, of
                                                                      27 October 1997, received at the Court Registry on
Reference has been made to the Court of Justice of the                17 November 1997, for a preliminary ruling in the case of
European Communities by decisions of the French Council               STUAG Bau-Aktiengesellschaft v. State Government of
of State of 29 October 1997, which were received at the               Carinthia (Kärntner Landesregierung) on the following
Court Registry on 17 November 1997 for a preliminary                  question:
ruling in the following cases: Fromagerie Philipona and
SocieÂteÂ Fromagerie Franc-Comtoise Ð Intervener: Institut            Does Article 33 (1) of the Sixth Council Directive (77/388/
national des appellations d'origine (Case C-388/97);                  EEC) of 17 May 1977 on the harmonization of the laws
SocieÂteÂ Fromagerie Lincet, SocieÂteÂ Fromagerie d'Epoisses,         of the Member States relating to turnover taxes Ð
Yves Chiciak, SocieÂteÂ Forster SaÁrl, SocieÂteÂ Fromagerie           Common system of value added tax: uniform basis of
Maurice Girard Ð Interveners: Institut national des                   assessment (1) preclude, on the ground that it is in the
appellations d'origine and SocieÂteÂ Fromagerie AFT (Case             nature of a turnover tax, the maintenance in force of a tax
C-389/97), on the following questions:                                which is payable in a Bundesland (regional state) of a
                                                                      Member State of the European Communities in respect of
1. Following the entry into force            of the Council           each calendar year by all undertakings directly or
     Regulation (EEC) No 2081/92 of 14       July 1992 (1) and        indirectly involved in tourism which have their registered
     prior to the entry into force of         Regulation (EC)         office or a place of business within that regional state, and
     No 535/97 of 17 March 1997 (2),          did the national        the amount of which is essentially proportional to the
     authorities lose all competence          in matters of           turnover achieved by the undertaking in that regional state
     designations of origin?                                          within a calendar year, but where the rate of contribution
                                                                      varies according to the degree of benefit which the
                                                                      legislature deems the commercial sector in question
2. May Article 1 (2) of Regulation (EEC) No 535/97 of                 (occupational group) to derive from tourism, and where
     17 March 1997 be interpreted as retroactively                    no provision is made for the deduction of input tax?
     conferring competence on the national authorities to
     amend the characteristics of a designation which was             (1) OJ L 145, 13. 6. 1977, p. 1.
     in the course of being registered at Community level
     under the procedure laid down in Article 17 of
     Regulation (EEC) No 2081/92 of 14 July 1992?
3. In the event that the national authorities have retained
     a subsidiary competence, does that competence enable             Reference for a preliminary ruling by the Finanzgericht
     them to amend:                                                   Köln by order of that court of 27 October 1997 in the
                                                                      case of Frans Gschwind against Finanzamt Aachen-
     Ð the conditions for production of manufacture of a                                        Aussenstadt
          product covered by a designation which is in the                                   (Case C-391/97)
          course of being registered (Case C-388/97),
                                                                                                (98/C 7/24)
     Ð the name of a designation (Case C-389/97)?
                                                                      Reference has been made to the Court of Justice of the
(1) Council Regulation (EEC) No 2081/92 of 14 July 1992 on the        European Communities by order of the Finanzgericht
    protection of geographical indications and designations of        Köln (Finance Court, Cologne) of 27 October 1997,
    origin for agricultural products and foodstuffs (OJ L 208,        received at the Court Registry on 17 November 1997, for
    24. 7. 1992, p. 1).
                                                                      a preliminary ruling in the case of Frans Gschwind v.
(2) Council Regulation (EC) No 535/97 of 17 March 1997
    amending Regulation (EEC) No 2081/92 on the protection of         Finanzamt Aachen-Aussenstadt on the following question:
    geographical indications and designations of origin for
    agricultural products and foodstuffs (OJ L 83, 25. 3. 1997,
                                                                      Is it contrary to Article 48 of the EC Treaty for
    p. 3).
                                                                      Paragraph 1.3, second sentence, in conjunction with
                                                                      Paragraph 1a.1.2 of the Einkommensteuergesetz (German
                                                                      law on income tax; EStG') to provide that a Netherlands