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Document 62009CN0398
Case C-398/09: Reference for a preliminary ruling from the Østre Landsret (Denmark) lodged on 14 October 2009 — Lady & Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram- og Sportsforretning and KID-Holding A/S v Skatteministeriet
Case C-398/09: Reference for a preliminary ruling from the Østre Landsret (Denmark) lodged on 14 October 2009 — Lady & Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram- og Sportsforretning and KID-Holding A/S v Skatteministeriet
Case C-398/09: Reference for a preliminary ruling from the Østre Landsret (Denmark) lodged on 14 October 2009 — Lady & Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram- og Sportsforretning and KID-Holding A/S v Skatteministeriet
SL C 312, 19.12.2009, p. 22–23
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
19.12.2009 |
EN |
Official Journal of the European Union |
C 312/22 |
Reference for a preliminary ruling from the Østre Landsret (Denmark) lodged on 14 October 2009 — Lady & Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram- og Sportsforretning and KID-Holding A/S v Skatteministeriet
(Case C-398/09)
2009/C 312/37
Language of the case: Danish
Referring court
Østre Landsret
Parties to the main proceedings
Applicants: Lady & Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram- og Sportsforretning and KID-Holding A/S
Defendant: Skatteministeriet
Questions referred
1. |
Is the Court’s judgment of 14 January 1997 in Joined Cases C-192/95 (1) to C-218/95 Comateb and Others to be interpreted as meaning that the passing-on of an unlawful levy on a product presupposes that the levy is passed on to the buyer of the product in the individual transaction, or may the passing-on in the prices also take place in the prices of other products in completely different transactions, either before or after the relevant sale of products, for example, with the result that an overall assessment is made of the passing-on over a four-year period involving a large number of product groups, including both imported and non-imported products? |
2. |
Is the Community law concept of ‘passing-on’ to be understood as meaning that an unlawful levy on a sale of products may be regarded as passed on only if the price of the product is higher than that price which applied immediately before the levy was introduced, or may the levy also be regarded as passed on where the undertaking subject to the levy, at the same time as the introduction of the unlawful levy, saved on other levies charged on other bases, and the undertaking therefore maintained its prices unchanged? |
3. |
Is the Community law concept of ‘unjust enrichment’ to be understood as meaning that the reimbursement of an unlawful levy on a sale of products may be regarded as giving rise to unjust enrichment, where the undertaking, before or after the sale of the taxable product, has made a saving as a result of the abolition of other levies charged on other bases, if it is assumed that that abolition of other levies also benefits other undertakings, including undertakings which did not pay the unlawful levy or only paid it to a lesser extent? |
4. |
If it is assumed that an unlawful levy, as a result of its structure, has had the effect that proportionately more has been paid in levies by undertakings which imported products than by undertakings which to a greater extent purchased domestic products, and, at the same time as the unlawful levy was introduced, another lawful levy was charged on another basis which proportionately affected both undertakings to the same extent, irrespective of the composition of the undertaking’s purchases, then guidance is sought on the following:
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(1) ECR [1997] I-165