Reports of Cases

2000 I-04993

Subject-matter

Preliminary ruling ─ Tampereen Käräjäoikeus ─ Interpretation inter alia of Article 202 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), Article 6 of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), Articles 19 and 27 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21) and Articles 5 and 10 of the Sixth Council Directive 77/388/EEC 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) ─ Customs duties, excise duties and VAT on ethyl alcohol imported by smuggling

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Regulation 2913/92 : paragraphs 1, 14
• Regulation 2913/92 -A202P1LA : paragraph 3
• Regulation 2913/92 -A202P2 : paragraph 3
• Regulation 2913/92 -A212 : paragraph 3
• Directive 92/12 : paragraphs 1, 14
• Directive 92/12 -A01P1 : paragraph 5
• Directive 92/12 -A03P1T2 : paragraph 5
• Directive 92/12 -A06P1LC : paragraph 5
• Directive 77/388 : paragraphs 1, 14
• Directive 77/388 -A02PT2 : paragraph 4
• Directive 92/83 : paragraphs 1, 14
• Directive 92/83 -A19P1 : paragraph 6
• Directive 92/83 -A27P1LA : paragraph 6
• Court of Justice - Judgment C -50/80 : paragraph 19
• Court of Justice - Judgment C -221/81 : paragraph 19
• Court of Justice - Judgment C -294/82 : paragraph 19
• Court of Justice - Judgment C -269/86 : paragraph 19
• Court of Justice - Judgment C -289/86 : paragraph 19
• Court of Justice - Judgment C -343/89 : paragraph 19
• Court of Justice - Judgment C -111/92 -N17 : paragraph 22
• Court of Justice - Judgment C -111/92 -N19 : paragraph 19
• Court of Justice - Judgment C -283/95 -N28 : paragraph 19
• Court of Justice - Judgment C -3/97 -N09 : paragraph 19
• Court of Justice - Judgment C -158/98 -N14 : paragraph 19

Operative part

• Interprets : Directive 77/388
• Interprets : Directive 92/12
• Interprets : Directive 92/83
• Interprets : Regulation 2913/92

Opinion

• Directive 77/388 : point 10
  
• Directive 77/388 -A02 : point 5
  
• Directive 77/388 -A10P3 : point 19
  
• Directive 92/12 : point 10
  
• Directive 92/12 -A03P1T2 : point 4
  
• Directive 92/12 -A06P1LC : points 4, 21
  
• Directive 92/83 : points 10, 20
  
• Directive 92/83 -A19 : point 4
  
• Directive 92/83 -A27P1LA : point 4
  
• Directive 92/83 -A27P1LB : point 4
  
• Regulation 2913/92 : point 3
  
• Regulation 2913/92 -A202P1LA : points 3, 21
  
• Regulation 2913/92 -A212 : points 3, 18
  
• Court of Justice - Judgment C -50/80 : point 18
  
• Court of Justice - Judgment C -50/80 -N10 : point 18
  
• Court of Justice - Judgment C -221/81 : point 18
  
• Court of Justice - Judgment C -240/81 : point 18
  
• Court of Justice - Judgment C -294/82 : point 19
  
• Court of Justice - Judgment C -294/82 -N18 : point 19
  
• Court of Justice - Judgment C -269/86 : point 19
  
• Court of Justice - Judgment C -269/86 -N18 : point 21
  
• Court of Justice - Judgment C -289/86 : point 19
  
• Court of Justice - Judgment C -343/89 : point 18
  
• Court of Justice - Judgment C -111/92 -N17 : point 21
  
• Court of Justice - Judgment C -283/95 : point 21
  
• Court of Justice - Judgment C -3/97 : point 21
  
• Court of Justice - Judgment C -158/98 : point 19
  

Dates

Date of the lodging of the application initiating proceedings

• 14/12/1998

Date of the Opinion

• 23/03/2000

Date of the hearing

Information not available

Date of delivery

29/06/2000

References

Publication in the Official Journal

Application: OJ C 71 from 13.03.1999, p.4

Judgment: OJ C 302 from 21.10.2000, p.4

Name of the parties

Salumets and Others

Notes on Academic Writings

1. Kippenberg, Johannes: Mehrwertsteuer: Anwendung der Einfuhrumsatzsteuer auf Schmuggelware, Internationales Steuerrecht 2000 p.522 (DE)
2. Simon, Denys: Europe 2000 Août-Septembre Comm. nº 274 p.23-24 (FR)
3. Conte, Daniela: Riflessi giuridici del principio di neutralità fiscale, Rivista di diritto tributario internazionale 2000 nº 3 p.154-157 (EN, IT)
4. Conte, Daniela: The influence in terms of law of the principle of fiscal neutrality, Rivista di diritto tributario internazionale 2000 nº 3 p.150-154 (EN)
5. Marcheselli, Alberto: Operazioni illecite ed imposizione indiretta in una recente interpretazione della Corte di Giustizia CE, Diritto e pratica tributaria 2001 II p.560-562 (IT)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Tampereen käräjäoikeus (Tribunal de première instance de Tampere) - Finland

Subject-matter

• Taxation
  
• - Excise duties
  
• - Value added tax
  
• Free movement of goods
  
• - Customs union
  

Provisions of national law referred to

Alkoholilaki (1143/1944), par. 2, 3:8, par. 2, 4:17 , 4:2 , 6:34, par. 3, 10:61 Arvonlisäverolaki, par. 2, 9:86-87 Valmisteverotuslaki (1469/1994), 1:10, par. 2 Laki alkoholi- ja alkoholijuomaverosta (1471/1994)

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Jann

Advocate General

Saggio

Language(s) of the Case

• Finnish
  

Language(s) of the Opinion

• Italian