Opinion of the Advocate General — ECLI:EU:C:1997:175
Date: 1997-03-20
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful
Origin: France

Summary of the Judgment
1. Tax provisions — Harmonization of laws — Turnover taxes — Common system of value
added tax — Exemptions provided for by the Sixth Directive — Exemption of the letting of
immovable property — Extended to the letting of certain forms of movable property, in par­
ticular, of tents, caravans and mobile homes — Not permissible
(Council Directive 77/388, Arts 2 and 13B(b))
2. Actions for failure to fulfil obligations — Consideration by the Court of the merits — Situa­
tion to be taken into account — Situation at the end of the period Uid down in the reasoned
opinion
(EC Treaty, Art. 169)
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SUMMARY — CASE C-60/96
1. A Member State which introduces and
maintains in force an administrative pro­
vision extending to the letting of certain
forms of movable property — in particu­
lar, caravans, tents and mobile homes —
the exemption from VAT which, pursuant
to Article 13B(b) of the Sixth Council
Directive 77/388 on the harmonization of
the laws of the Member States relating to
turnover taxes, is restricted exclusively to
the letting of immovable property, fails to
fulfil its obligations under Article 2 of
that Directive.
2. In proceedings under Article 169 of the
Treaty, the question whether a Member
State has failed to fulfil its obligations
must be determined by reference to the
situation prevailing in the Member State
at the end of the period laid down in the
reasoned opinion and the Court cannot
take account of any subsequent changes.
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