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Document 62001CJ0147
Judgment of the Court (Fifth Chamber) of 2 October 2003. # Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien. # Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. # Indirect taxation - Duty on sales of alcoholic beverages - Incompatibility with Community law - Recovery of duty. # Case C-147/01.
Judgment of the Court (Fifth Chamber) of 2 October 2003.
Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.
Indirect taxation - Duty on sales of alcoholic beverages - Incompatibility with Community law - Recovery of duty.
Case C-147/01.
Judgment of the Court (Fifth Chamber) of 2 October 2003.
Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.
Indirect taxation - Duty on sales of alcoholic beverages - Incompatibility with Community law - Recovery of duty.
Case C-147/01.
Thuarascálacha na Cúirte Eorpaí 2003 I-11365
ECLI identifier: ECLI:EU:C:2003:533
*A9* Verwaltungsgerichtshof, Beschluß vom 23/03/2001
«(Indirect taxation – Duty on sales of alcoholic beverages – Incompatibility with Community law – Recovery of duty)»
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(EC Treaty, Art. 5 (now Art. 10 EC))
JUDGMENT OF THE COURT (Fifth Chamber)
2 October 2003 (1)
((Indirect taxation – Duty on sales of alcoholic beverages – Incompatibility with Community law – Recovery of duty))
In Case C-147/01, REFERENCE to the Court under Article 234 EC by the Verwaltungsgerichtshof (Austria) for a preliminary ruling in the proceedings pending before that court between Weber's Wine World Handels-GmbH, Ernestine Rathgeber, Karl Schlosser, Beta-Leasing GmbHand
Abgabenberufungskommission Wien, on the interpretation of Article 5 of the EC Treaty (now Article 10 EC) and paragraph 3 of the operative part of the judgment of the Court in Case C-437/97 EKW and Wein & Co [2000] ECR I-1157,THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Ms Rathgeber, represented by W. Ilgenfritz, Prozeßbevollmächtigter, of Mr Schlosser, represented by T. Jordis and G. Stefan, Rechtsanwalt, of Beta-Leasing GmbH, represented by W. Arnold, of the Abgabenberufungskommission Wien, represented by L. Pramer, Rechtsanwalt, of the Austrian Government, represented by H. Dossi, and of the Commission, represented by E. Traversa and V. Kreuschitz, at the hearing on 12 December 2002,
after hearing the Opinion of the Advocate General at the sitting on 20 March 2003,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Verwaltungsgerichtshof by order of 23 March 2001, hereby rules:
Wathelet |
Timmermans |
La Pergola |
Jann |
von Bahr |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |