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C 299/4 EN Official Journal of the European Communities 26.9.

98

JUDGMENT OF THE COURT of the supplier of the services over a given period of
time.
(Fifth Chamber)

of 14 July 1998 (1) OJ C 197, 6.7.1996.
(2) OJ L 145, 13.6.1977, p. 1.
in Case C-172/96 (reference for a preliminary ruling from
the High Court of Justice of England and Wales, Queen's
Bench Division): The Commissioners of Customs and
Excise v. First National Bank of Chicago (1)

(Sixth VAT Directive Ð Scope Ð Foreign exchange
transactions) JUDGMENT OF THE COURT
(Fifth Chamber)
(98/C 299/05)
of 14 July 1998
in Case C-385/96 (reference for a preliminary ruling from
the Amtsgericht Aachen): criminal proceedings against
(Language of the case: English) Hermann Josef Goerres (1)
(Approximation of laws Ð Labelling and presentation of
foodstuffs Ð Directive 79/112/EEC Ð Consumer
protection Ð Language)
In Case C-172/96: reference to the Court under Article 177
of the EC Treaty from the High Court of Justice of (98/C 299/06)
England and Wales, Queen's Bench Division, for a
preliminary ruling in the proceedings pending before that
court between The Commissioners of Customs and Excise (Language of the case: German)
and First National Bank of Chicago Ð on the
interpretation of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the (Provisional translation; the definitive translation will be
Member States relating to turnover taxes Ð common published in the European Court Reports)
system of value added tax: uniform basis of assessment (2)
Ð the Court (Fifth Chamber), composed of: C. Gulmann,
President of the Chamber, M. Wathelet, J. C. Moitinho de In Case C-385/96: reference to the Court under Article 177
Almeida, P. Jann and L. Sevón (Rapporteur), Judges; C. O. of the EC Treaty from the Amtsgericht Aachen for a
Lenz, Advocate General; H. A. Rühl, Principal preliminary ruling in the proceedings pending before that
Administrator, for the Registrar, has given a judgment on court against Hermann Josef Goerres, on the
14 July 1998 in which it ruled: interpretation of Article 14 of Council Directive 79/112/
EEC of 18 December 1978 on the approximation of the
laws of the Member States relating to the labelling,
presentation and advertising of foodstuffs for sale to the
1. transactions between parties for the purchase by one ultimate consumer (2) Ð the Court (Fifth Chamber),
party of an agreed amount in one currency against the composed of: C. Gulmann, President of the Chamber, J. C.
sale by it to the other party of an agreed amount in Moitinho de Almeida, D. A. O. Edward (Rapporteur), J.-
another currency, both such amounts being deliverable P. Puissochet and L. Sevón, Judges; G. Cosmas, Advocate
on the same value date, and in respect of which General; L. Hewlett, Administrator, for the Registrar, has
transactions the parties have agreed (whether orally, given a judgment on 14 July 1998, in which it has ruled:
electronically or in writing) the currencies involved,
the amounts of such currencies to be purchased and
sold, which party will purchase which currency and 1. Article 14 of Council Directive 79/112/EEC of
the value date, constitute supplies of services effected 18 December 1978 on the approximation of the laws
for consideration within the meaning of Article 2(1) of of the Member States relating to the labelling,
the sixth Council Directive (77/388/EEC) of 17 May presentation and advertising of foodstuffs for sale to
1977 on the harmonisation of the laws of the Member the ultimate consumer does not preclude national
States relating to turnover taxes Ð common system of legislation which, as regards language requirements,
value added tax: uniform basis of assessment; prescribes the use of a specific language for the
labelling of foodstuffs but which also permits, as an
alternative, the use of another language easily
understood by purchasers;

2. Article 11A(1)(a) of the sixth Directive must be
construed as meaning that, in foreign exchange 2. all the compulsory particulars specified in Directive
transactions in which no fees or commission are 79/112/EEC must appear on the labelling either in a
calculated with regard to certain specific transactions, language easily understood by consumers of the State
the taxable amount is the net result of the transactions or the region in question, or by means of other