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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 SocieÂte 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; SocieÂte Fromagerie Lincet, Carinthia (Kärntner Landesregierung)
SocieÂte Fromagerie d'Epoisses, Yves Chiciak, SocieÂte (Case C-390/97)
Forster SaÁrl, SocieÂte Fromagerie Maurice Girard Ð
Interveners: Institut national des appellations d'origine and (98/C 7/23)
SocieÂte 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
SocieÂte 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
SocieÂte Fromagerie Lincet, SocieÂte Fromagerie d'Epoisses, of the Member States relating to turnover taxes Ð
Yves Chiciak, SocieÂte Forster SaÁrl, SocieÂte 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 SocieÂte 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
10. 1. 98 EN Official Journal of the European Communities C 7/11

national deriving taxable income from employment in Removal from the register of C-376/95 (1)
Germany without having a permanent residence or usual (98/C 7/28)
abode there and his spouse, who is not permanently
separated from him and likewise has no permanent
residence or usual abode in Germany and earns income By order of 10 October 1997, the President of the Court
abroad, are not to be treated as persons subject to of Justice of the European Communities has ordered the
unlimited taxation for the purposes of applying removal from the register of Case C-376/95 (reference for
Paragraph 26.1, sentence 1, EStG (joint assessment) on the a preliminary ruling from the Tribunale di Genova):
ground that the combined income of the spouses for the Cesare Regnoli & Figlio Srl v. Amministrazione delle
calendar year in question does not fall to at least 90 % Finanze dello Stato.
within the German EStG, or that the income not subject
to the German EStG amounts to more than DM 24 000? (1) OJ C 16, 20. 1. 1996.

Removal from the register of C-229/95 (1) Removal from the register of C-19/96 (1)
(98/C 7/29)
(98/C 7/25)

By order of 20 October 1997, the President of the Court


By order of 24 September 1997, the President of the Court of Justice of the European Communities ordered the
of Justice of the European Communities has ordered the removal from the register of Case C-19/96 (Reference for
removal from the register of Case C-229/95 (reference for a preliminary ruling from the Tribunal de Travail (Labour
a preliminary ruling from the Arbeitsgericht Wiesbaden): Court) Nivelles): Vito Casano v. Institut National
Simone Moll v. Berhane Mesghena. d'Assurance Maladie InvaliditeÂ, Union Nationale des
MutualiteÂs Libres.
(1) OJ C 229, 2. 9. 1995.
(1) OJ C 77, 16. 3. 1996.

Removal from the register of C-333/95 (1)


(98/C 7/26) Removal from the register of C-86/96 (1)
(98/C 7/30)
By order of 10 October 1997, the President of the Court
of Justice of the European Communities has ordered the By order of 10 October 1997, the President of the Court
removal from the register of Case C-333/95 (reference for of Justice of the European Communities has ordered the
a preliminary ruling from the Tribunale di Genova): F.lli removal from the register of Case C-86/96 (reference for a
Carli SpA and Others v. Amministrazione delle Finanze preliminary ruling from the Tribunale di Genova, Sezione
delle Stato. Prima Civile): Palmera SpA v. Amministrazione delle
Finanze dello Stato.
(1) OJ C 351, 30. 12. 1995.
(1) OJ C 133, 4. 5. 1996.

Removal from the register of C-348/95 (1)


Removal from the register of C-87/96 (1)
(98/C 7/27)
(98/C 7/31)

By order of 7 October 1997, the President of the Court of By order of 10 October 1997, the President of the Court
Justice of the European Communities has ordered the of Justice of the European Communities has ordered the
removal from the register of Case C-348/95 (reference for removal from the register of Case C-87/96 (reference for a
a preliminary ruling from the Supremo Tribunal preliminary ruling from the Tribunale di Genova, Sezione
Administrativo): FaÂbrica de Queijo Eru Portuguesa Lda. v. Prima Civile): Cesare Regnoli & Figlio Srl v.
MinisteÂrio PuÂblico and Fazenda PuÂblica. Amministrazione delle Finanze dello Stato.

(1) OJ C 351, 30. 12. 1995. (1) OJ C 133, 4. 5. 1996.