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C 199/10 EN Official Journal of the European Union 25.8.

2007

Parties to the main proceedings Judgment of the Court (Fourth Chamber) of 28 June 2007
(reference for a preliminary ruling from the Finanzgericht
Köln, Germany) — Planzer Luxembourg Sàrl v Bundeszen-
tralamt für Steuern
Applicant: Bonn Fleisch Ex- und Import GmbH

(Case C-73/06) (1)


Defendant: Hauptzollamt Hamburg-Jonas
(Sixth VAT Directive — Article 17(3) and (4) — Refund of
VAT — Eighth VAT Directive — Refund of VAT to taxable
persons not established inside the country — Articles 3(b)
and 9, second paragraph — Annex B — Certificate of status
as a taxable person — Legal scope — Thirteenth VAT Direc-
Re: tive — Refund of VAT to taxable persons not established in
Community territory — Article 1(1) — Concept of ‘business’)

(2007/C 199/16)
Reference for a preliminary ruling — Finanzgericht Hamburg —
Interpretation of Article 47(3) of Commission Regulation (EEC)
No 3665/87 of 27 November 1987 laying down common Language of the case: German
detailed rules for the application of the system of export
refunds on agricultural products (OJ 1987 L 351, p. 1), as
amended — Recognition by an authority, of its own motion, of
supporting documents not accompanied by an express reasoned
request for recognition of equivalence as constituting equivalent Referring court
proof
Finanzgericht Köln, Germany

Parties to the main proceedings


Operative part of the judgment
Applicant: Planzer Luxembourg Sàrl

Article 47(3) of Commission Regulation (EEC) No 3665/87 of Defendant: Bundeszentralamt für Steuern
27 November 1987 laying down common detailed rules for the appli-
cation of the system of export refunds on agricultural products, as
amended by Commission Regulation (EC) No 2955/94 of 5 December
1994, does not apply to the direct export of products. Re:

Reference for a preliminary ruling — Finanzgericht Köln —


Where, however, as a result of circumstances beyond the control of the Interpretation of Art.3(b) of and Annex B to the Eighth Council
exporter, the national export document proving that the products in Directive 79/1072/EEC of 6 December 1979 on the harmonisa-
question have left the customs territory of the Community cannot be tion of the laws of the Member States relating to turnover taxes
produced, the national authorities competent for export refunds must, — Arrangements for the refund of value added tax to taxable
in accordance with the objectives of Regulation No 3665/87, as persons not established in the territory of the country (OJ 1979
amended by Regulation No 2955/94, take into account of their own L 331, p. 11) and of Article 1(1) of the Thirteenth Council
motion equivalent means of proof and implied requests for documents Directive 86/560/EEC of 17 November 1986 on the harmonisa-
to be treated as equivalent. Those means of proof must nevertheless be tion of the laws of the Member States relating to turnover taxes
just as satisfactory for the purpose of the verification in accordance — Arrangements for the refund of value added tax to taxable
with the detailed rules laid down by national law, provided that those persons not established in Community territory (OJ 1986 L 326,
rules respect the scope and effectiveness of Community law. p. 40) — Refund of VAT to a taxable person established in the
territory of another Member State which is a subsidiary of a
company established in a non-member State — Meaning of ‘his
business’ and ‘a fixed establishment from which business trans-
Where the passing of the deadline for furnishing equivalent means of
actions are effected’
proof is attributable to the competent national authorities, they cannot
rely on the 12-month period laid down by Article 47(2) of Regulation
No 3665/87, as amended by Regulation No 2955/94, as against a
diligent exporter. Operative part of the judgment

1. Article 3(b) and the second paragraph of Article 9 of the Eighth


(1) OJ C 74, 25.3.2006.
Council Directive 79/1072/EEC of 6 December 1979 on the
harmonisation of the laws of the Member States relating to turn-
over taxes — Arrangements for the refund of value added tax to
taxable persons not established in the territory of the country must
be interpreted as meaning that the certificate in accordance with the
25.8.2007 EN Official Journal of the European Union C 199/11

specimen in Annex B to that directive does in principle allow the Re:


presumption that the person concerned is not only subject to VAT
in the Member State whose tax authorities issued it, but also that
he is established in that Member State. Reference for a preliminary ruling — Commissione tributaria di
secondo grado di Trento — Interpretation of Council Directive
2003/96/EC of 27 October 2003 restructuring the Community
Those provisions do not, however, imply that the tax authorities of framework for the taxation of energy products and electricity
the Member State in which refund of input VAT is applied for are (OJ 2003 L 283, p. 51) — Compatibility of a national law
prohibited, where they have doubts as to the economic reality of the providing for taxation of lubricating oils intended for use other
establishment whose address is given in that certificate, from veri- than as motor fuels or as heating fuels
fying that reality by having recourse to the administrative measures
made available for that purpose by Community legislation on VAT.

2. Article 1(1) of the Thirteenth Council Directive 86/560/EEC of Operative part of the judgment
17 November 1986 on the harmonisation of the laws of the
Member States relating to turnover taxes — Arrangements for the
refund of value added tax to taxable persons not established in Council Directive 2003/96/EC of 27 October 2003 restructuring the
Community territory must be interpreted as meaning that the place Community framework for the taxation of energy products and electri-
of a company's business is the place where the essential decisions city, as amended by Council Directive 2004/75/EC of 29 April
concerning its general management are taken and where the func- 2004, must be interpreted as not precluding national legislation, such
tions of its central administration are exercised. as that at issue in the main proceedings, which provides for the levying
of a tax on the consumption of lubricating oils, where they are
intended for use, offered for sale or used other than as motor fuels or
as heating fuels.
(1) OJ C 201, 7.8.2004.

(1) OJ C 143, 17.6.2006.

Judgment of the Court (Third Chamber) of 5 July 2007


(reference for a preliminary ruling from the Commissione
tributaria di secondo grado di Trento, Italy) — Fendt
Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento Judgment of the Court (Second Chamber) of 5 July 2007
(reference for a preliminary ruling from the Tribunal
Administrativo e Fiscal do Porto — Portugal) — Deutsche
(Case C-145/06 and C-146/06 (1)) Lufthansa AG v ANA-Aeroportos de Portugal SA

(Directive 2003/96/EC — Community framework for the (Case C-181/06) (1)


taxation of energy products and electricity — Scope of the
directive — Mineral oils — Lubricating oils used for purposes
other than as motor fuels or as heating fuels — Not included (Air transport — Airports — Groundhandling — Levying of
— Repeal of Directive 92/81/EEC — National taxation a fee for ground administration and supervision)
scheme)
(2007/C 199/18)
(2007/C 199/17)
Language of the case: Portuguese
Language of the case: Italian

Referring court
Referring court

Commissione tributaria di secondo grado di Trento Tribunal Administrativo e Fiscal do Porto

Parties to the main proceedings Parties to the main proceedings

Applicant: Fendt Italiana Srl Applicant: Deutsche Lufthansa AG

Defendant: Agenzia Dogane Ufficio Dogane di Trento Defendant: ANA — Aeroportos de Portugal SA,