CELEX: C1997/387/09
Language: en
Date: 1997-12-20 00:00:00
Title: JUDGMENT OF THE COURT (Fourth Chamber) of 6 November 1997 in Case C-164/96 (reference for a preliminary ruling from the Consiglio di Stato): Regione Piemonte v. Saiagricola SpA (Regulation (EEC) No 797/85 - Different treatment of individual farmers and legal persons)

20 . 12 . 97            EN                   Official Journal of the European Communities                                      C 387/5
2 . examination of Regulation No 1247/92, in so far as it               concerned, be allocated on a pro rata basis, having regard
     sets aside, in the case of disability living allowance, the        to the distances covered in each such State.
     principle of waiver of residence clauses laid down in
     Article 10 of Regulation No 1408/71 , has not
                                                                        (') OJ C 158 , 1 . 6 . 1996 .
     disclosed any factor of such a kind as to affect its
     validity.
(') OJ C 77, 16 . 3 . 1996 .
                                                                                       JUDGMENT OF THE COURT
                                                                                                  ( Fourth Chamber)
                                                                                                of 6 November 1997
               JUDGMENT OF THE COURT
                                                                        in Case C- 164/96 ( reference for a preliminary ruling from
                          ( Fifth Chamber)                              the Consiglio di Stato ): Regione Piemonte v. Saiagricola
                       of 6 November 1997                                                                 SpA n
                                                                        (Regulation (EEC) No 797/85 — Different treatment of
in Case C- 116/96 ( reference for a preliminary ruling from
the    Bundesfinanzhof):          Reisebiiro Binder    GmbH     v.
                                                                                    individual farmers and legal persons)
            Finanzamt Stuttgart-Korperschaften (')                                                    ( 97/C 387/09 )
(Sixth VAT Directive — Cross-frontier passenger transport
— The place of supply and the taxable amount in relation
                       to transport services)
                                                                                          (Language of the case: Italian)
                             ( 97/C 387/08 )
                                                                          (Provisional translation; the definitive translation will be
                                                                                 published in the European Court Reports)
                (Language of the case: German)
                                                                        In Case C-164/96 : reference to the Court under Article 177
  (Provisional translation; the definitive translation will be          of the EC Treaty from the Consiglio di Stato for a
          published in the European Court Reports)                      preliminary ruling in the proceedings pending before that
                                                                        court between Regione Piemonte and Saiagricola SpA —
                                                                        on the interpretation of Council Directive 72/159/EEC of
In Case C-l 16/96 : reference to the Court under Article 177            17 April 1972 on the modernization of farms ( OJ English
of the EC Treaty from the Bundesfinanzhof ( Federal
                                                                        Special Edition 1972 ( II ), p. 324 ) and Council Regulation
Finance Court ), for a preliminary ruling in the proceedings            ( EEC ) No 797/85 of 12 March 1985 on improving the
pending before that court between Reisebiiro Binder                     efficiency of agricultural structures ( OJ 1985 L 93 , p. 1 )
                                                                        — the Court ( Fourth Chamber ), composed of: H.
GmbH and Finanzamt Stuttgart-Korperschaften — on the
interpretation of Article 9 ( 2 ) ( b ) of Sixth Council                Ragnemalm, President of the Chamber, P. J. G. Kapteyn
Directive 77/388/EEC of 17 May 1977 on the
                                                                        and J. L. Murray ( Rapporteur ), Judges; P. Leger, Advocate
harmonization of the laws of the Member States relating                 General; R. Grass, Registrar, has given a judgment on
                                                                        6 November 1997, in which it has ruled :
to turnover taxes — Common system of value added tax:
uniform basis of assessment ( OJ 1977 L 145 , p. 1 ) — the
Court ( Fifth Chamber ), composed of: C. Gulmann,
President of the Chamber, J. C. Moitinho de Almeida ,                   council Directive 72/159/EEC of 17 April 1972 on the
D. A. O. Edward, J. -P. Puissochet ( Rapporteur ) and P.                modernization of farms and Council Regulation (EEC)
Jann, Judges; A. La Pergola , Advocate General; H. von                  No 797/85 of 12 March 1985 on improving the efficiency
Holstein, Deputy Registrar, for the Registrar, has given a              of agricultural structures are to be interpreted as meaning
judgment on 6 November 1997, in which it has ruled :                    that Member States which introduce a register intended to
                                                                        determine eligibility under the system of aids established
                                                                        by Directive 72/159 are not permitted to refuse to register
                                                                        certain legal persons solely by reason of the legal form
article 9 (2) (b) of Sixth Council Directive 77/388/EEC of              they have assumed or to introduce a special system of
17 May 1977 on the harmonization of the laws of the                     identification by creating a specific register intended for
Member States relating to turnover taxes — Common                       natural persons alone.
system of value added tax: uniform basis of assessment
must be interpreted as meaning that, in the case of the
supply of cross-frontier passenger transport on an all­                 (') OJ C 197, 6 . 7. 1996 .
inclusive basis, the total consideration for that service
must, for the purposes of determining the part of the
transport operation taxable in each of the Member States