Judgments nº C-573/18 of Tribunal de Justicia, October 09, 2019

Resolution Date:October 09, 2019
Issuing Organization:Tribunal de Justicia
Decision Number:C-573/18
SUMMARY

Fonction publique - Agents temporaires - Rapport de notation pour l’année 2016 - Congé de maladie - Demande en indemnité - Réclamation introduite après l’expiration du délai de trois mois prévu à l’article 90, paragraphe 2, du statut - Force majeure - Erreur excusable - Irrecevabilité manifeste

 
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(Reference for a preliminary ruling - Sixth Council Directive 77/388/EEC - Article 11A(1)(a) - Taxable amount - Subsidy directly linked to price - Regulation (EC) No 2200/96 - Article 11(1) and Article 15 - Producer organisation having set up an operational fund - Deliveries made by the producer organisation to its members in exchange for payments not covering the entirety of the purchase price - Additional financing paid by the operational fund)

In Joined Cases C-573/18 and C-574/18,

REQUESTS for a preliminary ruling under Article 267 TFEU from the Bundesfinanzhof (Federal Finance Court, Germany), made by decisions of 13 June 2018, received at the Court on 13 September 2018, in the proceedings

C GmbH & Co. KG (C-573/18),

C-eG (C-574/18)

v

Finanzamt Z,

THE COURT (Tenth Chamber),

composed of I. Jarukaitis (Rapporteur), President of the Chamber, M. Ilešič and C. Lycourgos, Judges,

Advocate General: M. Szpunar,

Registrar: A. Calot Escobar,

having regard to the written procedure,

after considering the observations submitted on behalf of

- the German Government, initially by T. Henze and S. Eisenberg, and subsequently by S. Eisenberg, acting as Agents,

- the Spanish Government, by S. Jiménez García, acting as Agent,

- the European Commission, by L. Lozano Palacios and R. Pethke, acting as Agents,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1 The requests for a preliminary ruling concern the interpretation of Articles 11A(1)(a) and of Articles 20 and 27 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1; ‘the Sixth Directive’).

2 Those requests have been made in two sets of proceedings between C GmbH & Co. KG and C-eG, on the one hand, and the Finanzamt Z (Z tax office, Germany, ‘the tax office’) concerning value added tax (VAT) assessment notices.

Legal context

European Union law

3 Article 11(1) of Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruits and vegetables (OJ 1996 L 297, p. 1) provides:

‘For the purposes of this Regulation, “producer organisation” means any legal entity:

(a) which is formed on the own initiative of growers of the following categories of product listed in Article 1(2):

(i) fruit and vegetables;

(c) the rules of association of which require its producer members, in particular:

(3) market their entire production concerned through the producer organisation.

(5) to pay the financial contributions provided for in its rules of association for the establishment and replenishment of the operational fund provided for in Article 15;

…’

4 Article 15(1) of Regulation 2200/96 provides:

‘Community financial assistance shall be granted on the terms set out in this Article to producer organisations setting up an operational fund.

This fund shall be maintained by financial contributions levied on member producers on the basis of the quantities or value of fruit and vegetables actually marketed and from the financial assistance referred to in the first subparagraph.’

5 Article 11A(1) of the Sixth Directive stipulates:

‘The basis of assessment shall be:

(a) in respect of supplies of goods and services other than those referred to in (b), (c) and (d) below, everything which constitutes the consideration which has been or is to be obtained by the supplier from the purchaser, the customer or a third party for such supplies including subsidies directly linked to the price of such supplies;

…’

6 Under Article 20(1) of that directive:

‘The initial deduction shall be adjusted according to the procedures laid down by the Member States, in particular:

(a) where that deduction was higher or lower than that to which the taxable person was entitled;

…’

7 Article 27 of that directive states:

‘1. The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance. Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the amount of tax due at the final consumption stage.

5. Those Member States which apply on 1 January 1977 special measures of the type referred to in paragraph 1 above may retain them providing they notify the Commission of them before 1 January 1978 and providing that where such derogations are designed to simplify the procedure for charging tax they conform with the requirement laid down in paragraph 1 above.’

German law

8 Paragraph 1(1) of the Umsatzsteuergesetz (Law on turnover tax), in the version applicable to the disputes in the main proceedings (‘the UStG’), provides:

‘The following transactions shall be subject to value added tax:

1. supplies and other services which an undertaking performs for consideration on the domestic market in the course of its business. …

…’

9 Paragraph 3 of the UStG provides as follows:

‘(1) Supplies of goods by a trader are supplies by which he or a third party authorised by him entitles the recipient or a third party on his behalf to dispose of...

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