CELEX: C2003/275/27
Language: en
Date: 2003-11-15 00:00:00
Title: Judgment of the Court of 23 September 2003 in Case C-452/01 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Margarethe Ospelt and Schlössle Weissenberg Familienstiftung (Free movement of capital — Article 73b of the EC Treaty (now Article 56 EC) — Article 40 of and Annex XII to the EEA Agreement — Prior authorisation procedure for the acquisition of agricultural and forestry plots — Admissibility — Conditions)

C 275/16                  EN                         Official Journal of the European Union                                             15.11.2003
2.    Such proof must make it possible to establish, without the             1.    Declares that, by retaining in force a tax on lubricating oils
      slightest ambiguity, that the compensating products have                     under the first paragraph of Article 62 of Legislative Decree
      resulted from processing of the temporary export goods.                      No 504 of 26 October 1995, ‘Testo unico delle disposizioni
                                                                                   legislative concernenti le imposte sulla produzione e sui consumi
3.    It is for the national court to determine, in the light of all the           e relative sanzioni penali e amministrative’ (Consolidated Text
      circumstances of the main proceedings, whether or not the                    of Legislative Provisions relating to duties on production and
      economic operator has adduced that proof.                                    consumption and related criminal and administrative penalties)
                                                                                   beyond the expiry of the period laid down in the reasoned
4.    If so, the amount of the import duty which would be applicable               opinion, the Italian Republic has failed to fulfil its obligations
      to the temporary export goods on the basis of their correct tariff           under Article 3(2) of Council Directive 92/12/EEC of 25 Feb-
      heading may be deducted when the compensating products are                   ruary 1992 on the general arrangements for products subject
      released for free circulation.                                               to excise duty and on the holding, movement and monitoring
                                                                                   of such products, and Article 8(1)(a) of Council Directive 92/
                                                                                   81/EEC of 19 October 1992 on the harmonisation of the
(1) OJ C 369 of 22.12.2001.                                                        structures of excise duties on mineral oils, as amended by
                                                                                   Council Directive 94/74/EC of 22 December 1994;
                                                                             2.    Orders the Italian Republic to pay the costs.
                                                                             (1) OJ C 31 of 2.2.2002.
                  JUDGMENT OF THE COURT
                            (First Chamber)
                                                                                                JUDGMENT OF THE COURT
                       of 25 September 2003
                                                                                                     of 23 September 2003
in Case C-437/01: Commission of the European Communi-
                      ties v Italian Republic (1)                            in Case C-452/01 (Reference for a preliminary ruling
                                                                             from the Verwaltungsgerichtshof): Margarethe Ospelt and
                                                                                       Schlössle Weissenberg Familienstiftung (1)
(Failure of a Member State to fulfil its obligations —
Directives 92/12/EEC and 92/81/EEC — Tax on lubricating
                                                                             (Free movement of capital — Article 73b of the EC Treaty
                oils — Excise duty on mineral oils)
                                                                             (now Article 56 EC) — Article 40 of and Annex XII to the
                                                                             EEA Agreement — Prior authorisation procedure for the
                            (2003/C 275/26)                                  acquisition of agricultural and forestry plots — Admissi-
                                                                                                      bility — Conditions)
                     (Language of the case: Italian)
                                                                                                        (2003/C 275/27)
(Provisional translation; the definitive translation will be published                           (Language of the case: German)
                    in the European Court Reports)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                  in the European Court Reports)
In Case C-437/01, Commission of the European Communities
(Agents: E. Traversa and K. Gross) v Italian Republic (Agent:
I. M. Braguglia, assisted by G. Aiello): Application for a                   In Case C-452/01: Reference to the Court under Article 234
declaration that, by retaining in force a tax on lubricating oils,           EC by the Verwaltungsgerichtshof (Austria) for a preliminary
the Italian Republic has failed to fulfil its obligations under              ruling in the proceedings pending before that court between
Article 3(2) of Council Directive 92/12/EEC of 25 February                   Margarethe Ospelt and Schlössle Weissenberg Familienstiftung,
1992 on the general arrangements for products subject to                     on the interpretation of Article 6 of the EC Treaty (now, after
excise duty and on the holding, movement and monitoring of                   amendment, Article 12 EC) and Articles 73b to 73d, 73f
such products (OJ 1992 L 76, p. 1), and Article 8(1)(a) of                   and 73g of the EC Treaty (now Articles 56 EC to 60 EC), the
Council Directive 92/81/EEC of 19 October 1992 on the                        Court, composed of: G.C. Rodríguez Iglesias, President,
harmonisation of the structures of excise duties on mineral                  J.-P. Puissochet (Rapporteur), M. Wathelet, R. Schintgen and
oils (OJ 1992 L 316, p. 12), as amended by Council Directive                 C.W.A. Timmermans (Presidents of Chambers), C. Gulmann,
94/74/EEC of 22 December 1994 (OJ 1994 L 365, p. 46), the                    D.A.O. Edward, A. La Pergola, P. Jann, V. Skouris, F. Macken,
Court (First Chamber), composed of: M. Wathelet (Rapporteur),                N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and A. Rosas,
President of the Chamber, P. Jann and A. Rosas, Judges;                      Judges; L.A. Geelhoed, Advocate General; H.A. Rühl, Principal
S. Alber, Advocate General; R. Grass, Registrar, has given a                 Administrator, for the Registrar, has given a judgment on
judgment on 25 September 2003, in which it:                                  23 September 2003, in which it has ruled:
 ---pagebreak--- 15.11.2003               EN                          Official Journal of the European Union                                               C 275/17
1.    Rules such as those of the Vorarlberger Grundverkehrsgesetz            Article 39(4) EC must be construed as allowing a Member State to
      (Vorarlberg Land Transfer Law) of 23 September 1993, as                reserve for its nationals the post of master of vessels flying its flag
      amended, making transactions relating to agricultural and              and engaged in ‘small-scale maritime shipping’ (‘Kleine See-
      forestry plots subject to administrative controls must, where a        schifffahrt’) only if the rights under powers conferred by public law
      transaction is in issue between nationals of States party to the       granted to masters of such vessels are in fact exercised on a regular
      Agreement on the European Economic Area of 2 May 1992,                 basis and do not represent a very minor part of their activities.
      be assessed in the light of Article 40 of and Annex XII to the
      aforementioned Agreement, which are provisions possessing the
      same legal scope as that of Article 73b of the EC Treaty (now          (1) OJ C 109 of 4.5.2002.
      Article 56 EC), which is identical in substance.
2.    Article 73b of the Treaty in conjunction with Articles 73c,
      73d, 73f and 73g of the EC Treaty (now Articles 57 EC to 60
      EC) do not preclude the acquisition of agricultural land being
      made subject to the grant of prior authorisation such as that
      established by the VGVG. However, they do preclude such
      authorisation being refused in every case in which the acquirer                           JUDGMENT OF THE COURT
      does not himself farm the land concerned as part of a holding
      and on which he is not resident.
                                                                                                        (Fourth Chamber)
(1) OJ C 84 of 6.4.2002.
                                                                                                     of 11 September 2003
                                                                             in Case C-67/02: Commission of the European Communi-
                                                                                                         ties v Ireland (1)
                  JUDGMENT OF THE COURT
                                                                             (Failure of a Member State to fulfil obligations — Article 5
                       of 30 September 2003                                  of Directive 79/923/EEC — Quality of shellfish waters —
                                                                                               Pollution-reduction programme)
in Case C-47/02 (Reference for a preliminary ruling from
the Schleswig-Holsteinisches Oberverwaltungsgericht):                                                    (2003/C 275/29)
Albert Anker, Klaas Ras, Albertus Snoek v Bundesrepu-
                       blik Deutschland ( (1))
                                                                                                  (Language of the case: English)
(Freedom of movement for workers — Article 39(4) EC —
Employment in the public service — Masters of fishing
vessels — Conferment of powers of public authority on
    board — Posts reserved for nationals of the flag State)                  In Case C-67/02, Commission of the European Communities
                                                                             (Agent: M. Shotter) v Ireland (Agent: D. O’Hagan): Application
                                                                             for a declaration that, by not adopting programmes for all its
                          (2003/C 275/28)
                                                                             designated shellfish waters in accordance with Article 5 of
                                                                             Council Directive 79/923/EEC of 30 October 1979 on the
                    (Language of the case: German)                           quality required of shellfish waters (OJ 1979 L 281, p. 47),
                                                                             Ireland has failed to fulfil its obligations under that directive,
(Provisional translation; the definitive translation will be published       the Court (Fourth Chamber), composed of: C.W.A. Timmer-
                    in the European Court Reports)                           mans, President of the Chamber, A. La Pergola (Rapporteur)
                                                                             and S. von Bahr, Judges; F.G. Jacobs, Advocate General;
                                                                             R. Grass, Registrar, has given a judgment on 11 September
In Case C-47/02: Reference to the Court under Article 234                    2003, in which it:
EC by the Schleswig-Holsteinisches Oberverwaltungsgericht
(Germany) for a preliminary ruling in the proceedings pending
                                                                             1.     Declares that, by not adopting programmes for all its designated
before that court between Albert Anker, Klaas Ras, Albertus                         shellfish waters in accordance with Article 5 of Council Directive
Snoek and Bundesrepublik Deutschland, represented by the
                                                                                    79/923/EEC of 30 October 1979 on the quality required of
Wasser- und Schiffahrtsdirektion Nord, on the interpretation
                                                                                    shellfish waters, Ireland has failed to fulfil its obligations
of Article 39(4) EC, the Court, composed of: G.C. Rodríguez
                                                                                    thereunder;
Iglesias, President, J.-P. Puissochet, M. Wathelet (Rapporteur),
R. Schintgen and C.W.A. Timmermans (Presidents of Cham-
bers), C. Gulmann, D.A.O. Edward, A. La Pergola, P. Jann,                    2.     Orders Ireland to pay the costs.
V. Skouris, F. Macken, N. Colneric, S. von Bahr, J.N. Cunha
Rodrigues and A. Rosas, Judges; C. Stix-Hackl, Advocate
                                                                             (1) OJ C 109 of 4.5.2002.
General; M.-F. Contet, Principal Administrator, for the Regis-
trar, has given a judgment on 30 September 2003, in which it
has ruled: