CELEX: C2004/021/17
Language: en
Date: 2004-01-24 00:00:00
Title: Case C-427/03: Reference for a preliminary ruling by the Commissione Tributaria Provinciale di Massa e Carrara — Sezione III — by order of that Court of 21 July 2003 in the case of OMYA S.p.a. against Comune di Carrara

C 21/10               EN                        Official Journal of the European Union                                        24.1.2004
(B) Are the legislative provisions by virtue of which that tax          taria Provinciale di Massa e Carrara — Sezione III — (Provincial
     is levied compatible with Community law? In particular,            Tax Court of Massa Carrara, Third Chamber) of 21 July 2003,
     is the provision laid down in the Law of the Italian State         received at the Court Registry on 7 October 2003, for a
     No 749 of 15 July 1911 (as subsequently amended and                preliminary ruling in the case of OMYA S.p.a. against Comune
     supplemented) by virtue of which the Comune di Carrara             di Carrara on the following questions:
     imposes and levies a tax on marble (and derivatives)
     excavated in its territory and transported out of it (the ‘tax
     on marble’) compatible with, or contrary to, Article 23            (A) Does a tax, levied by a municipal authority in one
     (ex Article 9) of the Treaty establishing the European                   Member State on goods exported to another Member
     Communities, which provides that ‘[t]he Community                        State on account of their leaving a municipality in the
     shall be based upon a customs union which shall cover                    first Member State, constitute a charge having equivalent
     all trade in goods and which shall involve the prohibition               effect to customs duties on exports, even though that
     between Member States of customs duties on imports                       fiscal charge also applies to goods leaving that munici-
     and exports and of all charges having equivalent effect’,                pality for another part of that Member State?
     and Article 25 (ex Article 12), which provides that
     ‘[c]ustoms duties on imports and exports and charges
     having equivalent effect shall be prohibited between               (B) Are the legislative provisions by virtue of which that tax
     Member States. This prohibition shall also apply to                      is levied compatible with Community law? In particular,
     customs duties of a fiscal nature’?                                      is the provision laid down in the Law of the Italian State
                                                                              No 749 of 15 July 1911 (as subsequently amended and
(C) Is this tax on marble compatible with Articles 81 EC to                   supplemented) by virtue of which the Comune di Carrara
     89 EC (ex Articles 85 to 90 and 92 to 94 of the EC                       imposes and levies a tax on marble (and derivatives)
     Treaty), which lay down a series of rules intended to                    excavated in its territory and transported out of it (the ‘tax
     create a system which will ensure that competition on                    on marble’) compatible with, or contrary to, Article 23
     the common market is not distorted and which will                        (ex Article 9) of the Treaty establishing the European
     remove subsisting impediments in order to attain that                    Communities, which provides that ‘[t]he Community
     objective?                                                               shall be based upon a customs union which shall cover
                                                                              all trade in goods and which shall involve the prohibition
(D) If the answer to the previous question is ‘No’ — having                   between Member States of customs duties on imports
     regard to the fact that, in respect of the municipality in               and exports and of all charges having equivalent effect’,
     which the tax on marble (and derivatives) is levied the                  and Article 25 (ex Article 12), which provides that
     Treaty provides no special measures in favour of the                     ‘[c]ustoms duties on imports and exports and charges
     Italian Republic — is it compatible with Community law                   having equivalent effect shall be prohibited between
     for a legislative provision to impose a pecuniary charge                 Member States. This prohibition shall also apply to
     (the ‘tax on marble’) on goods transported out of one                    customs duties of a fiscal nature’?
     municipality and intended for other regions of the same
     State, or does not that particular charge instead involve
     less favourable treatment of goods intended for those              (C) Is this tax on marble compatible with Articles 81 EC to
     regions in comparison with goods exported in other                       89 EC (ex Articles 85 to 90 and 92 to 94 of the EC
     Member States, and does not this pecuniary charge                        Treaty), which lay down a series of rules intended to
     constitute an impediment to free movement of goods                       create a system which will ensure that competition on
     throughout the European market?                                          the common market is not distorted and which will
                                                                              remove subsisting impediments in order to attain that
                                                                              objective?
                                                                        (D) If the answer to the previous question is ‘No’ — having
                                                                              regard to the fact that, in respect of the municipality in
                                                                              which the tax on marble (and derivatives) is levied the
                                                                              Treaty provides no special measures in favour of the
Reference for a preliminary ruling by the Commissione                         Italian Republic — is it compatible with Community law
Tributaria Provinciale di Massa e Carrara — Sezione III —                     for a legislative provision to impose a pecuniary charge
by order of that Court of 21 July 2003 in the case of                         (the ‘tax on marble’) on goods transported out of one
           OMYA S.p.a. against Comune di Carrara                              municipality and intended for other regions of the same
                                                                              State, or does not that particular charge instead involve
                        (Case C-427/03)                                       less favourable treatment of goods intended for those
                                                                              regions in comparison with goods exported in other
                                                                              Member States, and does not this pecuniary charge
                         (2004/C 21/17)                                       constitute an impediment to free movement of goods
                                                                              throughout the European market?
Reference has been made to the Court of Justice of the
European Communities by order of the Commissione Tribu-